New DHE SDA Rules Effective 1 September: Mining Exporters Eligible for Special Facilities
The Coordinating Ministry for Economic Affairs held a socialisation event on the implementation of Article 18A of Government Regulation (PP) No. 21 of 2026 on Friday, 28 August 2026.
The article forms part of the third amendment to PP No. 36 of 2023 concerning Foreign Exchange Proceeds from the Business Activities of Exploitation, Management, and/or Processing of Natural Resources (DHE SDA).
The event took place in a hybrid format at Graha Sawala, Ali Wardhana Building, at the Coordinating Ministry for Economic Affairs office. The socialisation was attended by mining sector business actors, banks, business associations, and foreign chambers of commerce.
The socialisation was opened by Susiwijono Moegiarso, Secretary of the Coordinating Ministry for Economic Affairs. Speakers came from the Coordinating Ministry for Economic Affairs, the Ministry of Finance, and Bank Indonesia.
The forum also served as the government’s official channel to announce four implementing decisions for Article 18A. These decisions cover the designation of countries, exporter criteria, the designation of foreign exchange banks where DHE SDA must be placed, and the mechanism for transmitting exporter data to determine the list of exporters meeting the criteria.
The DHE SDA policy is the implementation of the mandate of Article 33 paragraph (3) of the 1945 Constitution, which stipulates that natural resources must be used for the greatest possible prosperity of the people.
The DHE SDA policy is directed at three main objectives: supporting macroeconomic stability and deepening domestic financial markets, encouraging development financing, particularly investment and working capital to accelerate downstream processing of natural resources, and increasing investment and export performance from the exploitation, management, and processing of natural resources.
Current regulations require the entry or repatriation of 100 percent of DHE SDA into the Indonesian Financial System.
For retention, the oil and gas sector is required to place at least 30 percent for three months. Meanwhile, the non-oil and gas sector is required to place 100 percent for 12 months through state-owned foreign exchange banks.
Through PP No. 21 of 2026, the use of non-oil and gas DHE SDA remains permitted for a number of needs. Conversion to rupiah is set at a maximum of 50 percent, in addition to payment of obligations to the government such as taxes and non-tax state revenue (PNBP), payment of foreign currency dividends, procurement of goods and services including capital goods, and loan payments up to working capital.
These funds must still be placed in a special foreign currency account.
Article 18A of PP No. 21 of 2026 regulates special provisions in the implementation of bilateral agreements concerning trade or other understandings or agreements regarding trade.