Export Duties Research Articles

ОЦІНЮВАННЯ СПРАВЛЯННЯ МИТА ДО ДЕРЖАВНОГО БЮДЖЕТУ УКРАЇНИ У 2019-2021 РОКАХ

The article is devoted to the analysis of customs payments for goods that are exported-imported through the customs border of Ukraine and the improvement of the mechanism of their administration in order to form the revenue part of the budget. The importance of making customs payments is determined by their role in the formation of both tax revenues and the total amount of revenues of the State Budget of Ukraine. The article shows the receipt of customs payments to the State Budget of Ukraine in 2019-2021. In 2019, the specific weight of customs payments in tax revenues to the State Budget was 29.9%, in 2020 – 29.8%, and in 2021 it decreased to 20.7%. As for the specific weight of customs payments in the State budget, it also changed from 32.3% (in 2019), to 28.5% (in 2020) and 23.5% (in 2021). Taking into account the fact that customs duties are levied for international trade and foreign operations at the international level, the article analyzes the specific weight of tax payments for import and export duties. The problems identified in the article and the proposed ways to solve them will contribute to the growth of customs revenues to the State Budget of Ukraine and the strengthening of the regulatory function of the customs and tax policy of Ukraine, and, accordingly, ensuring the economic security of society and the protection of the national interests of the state as a whole.

ПОСТРОЕНИЕ РЕГРЕССИОННЫХ МОДЕЛЕЙ ДЛЯ КУРСОВ ИНДИКАТИВНЫХ ЦЕН И ВЕЛИЧИНЫ ЭКСПОРТНОЙ ПОШЛИНЫ НА ЗЕРНОВЫЕ КУЛЬТУРЫ

The article is devoted to the problem of modeling and forecasting the value of export duties on grain crops. The influence of factors on the indicative prices of grain crops, and, consequently, on the value of export duties on wheat, corn and barley, is considered. Correlation dependencies were identified using Python. Regression models for indicative prices for three crops are constructed.

The The Impact of the EU Carbon Border Adjustment Mechanism on Russian Exporters

The European Union’s commitment to achieve carbon neutrality by 2050 led EU states to develop a new legal stimulus mechanism allowing to reduce greenhouse gas emissions: the ‘Carbon Border Adjustment Mechanism’ (‘CBAM’). First introduced in July 2021, the CBAM anticipates an imposition of a special carbon import duty on companies that import certain goods and materials into the EU, with the amount of such duty calculated based on the amount of GHG emissions emitted into the atmosphere in relation to such products.
 CBAM constitutes a part of today’s environmental agenda of the EU, but it obviously places additional financial burden on the shoulders of exporters, including those from Russia, for many of whom the EU has been a strategic market for a long period of time.
 This article provides a summary of findings made as a result of research of available publications that addresses a potential impact of CBAM on the value and financial metrics of those Russian exporters. The authors aim to demonstrate the results of calculations of the additional burden placed on the exporters which arise from CBAM through an analysis of the structure of the export, identification of the economic sectors most affected by CBAM, calculation of a carbon export duty to be potentially paid at the border of the Eurasian Economic Union, as well as calculation of required government support for the exporters.This article further evaluates the impact of CBAM while factoring in amendments that were still not covered in comprehensive research papers at the time of publication of the particular research analysed herein. Additionally, a detailed analysis of goods exported to the EU and impacted by CBAM is conducted for the first time, including a list of significant commodity nomenclature codes which are stipulated in the relevant legislation. Finally, recommendations on potential reactions to the impositions of CBAM and their effects on the future growth of the Russian economy are also provided.
 In December 2021, the European Commission proposed a set of stringent amendments to the CBAM draft legislation, expanding the list of goods affected, broadening the emissions scope and accelerating the timeline for implementation of the CBAM. In June 2022 the European Commission agreed to compromise on less-stringent wording which goes outside the scope of this article. The details of proposed amendments assessed in this article thus represent the stricter version of language considered during the review process of the European Commission.

The role and intensity of export tariffs in trade policy: Scandinavia, 1780–1870

Export taxation holds a particular place within trade policy, especially so during the mercantilist era. While governments tried to ensure consistent export surpluses, they would at the same time put tariffs on those goods, possibly impeding export growth. This article quantifies export duties in Denmark and Sweden during close to a century, to analyze which intensity they had over time and which role they played within trade policy. The article finds that these taxes were at times rather high, particularly on raw materials partly reserved for domestic use or refinement. The fiscal dimension of export taxation clearly played an important role as well, as revenue needs often delayed the removal of tariffs. One conclusion is that the regulation of exports presents an interesting case of political conflict, between promoting growth and filling state coffers.

TINJAUAN KRITIS TERHADAP KEBIJAKAN HILIRISASI KAKAO DI INDONESIA

<p>The Indonesian government has implemented a policy of exporting cocoa beans through the Minister of Finance Regulation No. 67/PMK.011/2010 to stimulate the growth of the processing industry. This article examines the policy's effectiveness and impact on the cocoa industry. This study uses a literature review method from various secondary data sources. The results revealed that the implementation of the export duty policy had achieved its goal of developing the national cocoa industry and increasing exports. The policy impacts are the decline in cocoa bean exports, the growing cocoa processing industry, and the increase in processed cocoa exports. This policy raises side effects such as insufficient volume and quality of cocoa beans. The disconnect between upstream and downstream subsystems in cocoa agribusiness hinders the development of the national cocoa commodity. The government needs to carry out a few things to thrive cocoa industry. The government should implement a synergic and comprehensive policy alignment on the Indonesia cocoa agribusiness system, review the export duty rate policy to a flat 15%, improve productivity and increase cocoa beans production to compensate for the increased capacity of the cocoa processing industry. The government must also revitalize the national cocoa development movement by increasing cocoa competitiveness.</p>

Indonesia's Mineral Export Prohibition and Legality of Export Duties Under the GATT Rules

The development of electric vehicles has been becoming a global trend to tackle worsening air pollution. The rich mineral country desires to reduce greenhouse gas (GHG) through transportation transformation by building a domestic-based battery vehicle industry. The policy resulted in importing export restrictions on nickel ore and bauxite by the Indonesian government. However, the measures are inconsistent with Article XI.1 of the GATT rules, which forbid imposing restrictions on the global market. There are cases in WTO DSB deciding that export restrictions infringe the provision, such as in China – Raw Materials (DS394) and China – Rare Earth (DS431) cases. In such cases, adjudicators also do not justify the imposition of export duties for the members. Meanwhile, Article XI.1 does not prohibit the imposition of export duties as another option to impose export restraints. The Indonesian authority could apply the measures. This Article analyses Indonesia's justification for imposing export control through the GATT rules. The research is conducted based on a normative juridical approach in which the sources come from the rules of GATT and its DSB decision to analyse the extent to which the measures are allowed to take into force for the member regarding the GATT provisions. The Article finds that Indonesia may be justified in the imposition of export duties to control the export of both raw materials. Article XI.1 of GATT justifies the original and accepted members to impose the duties measures as there are unclear provisions on export prohibition, which means Indonesia could enforce the charge of duties implicitly.

Институциональные аспекты налогового регулирования арктических нефтегазовых проектов.

The article presents the issues of tax regulation connected to the implementation of oil and gas projects in the Arctic region of Russia. Over the past decades, revenue from oil and gas have dominated the state budget and, as a following, the country's economy. Fiscal policy has evidently become one of the main regulators of support and development of this industry. Currently, the mineral extraction tax, export duty and additional income tax have become the main types of payments for the use of subsoil. Current trends of exploration and development of deposits have shifted towards the seas and oceans of the Arctic basin and facing new technical and legislative challenges. Significant differences in the conditions for the development of “Arctic” and “traditional” fields require a differentiated approach to tax regulation, in order to stimulate investment activity in the Arctic and improve the efficiency of oil and gas projects in the region. The study is built on elements of a functionalist institutional approach to the formation of tax relations and regulations between the state and businesses, representing the main Arctic players. The functionalist approach assumes that institutions reflect the interests of their creators. Any change in interests or conditions leads to the transformation of the institution, as evidenced by the permanent change in the rules of tax regulation in the fields of production and realization of oil and gas products. The purpose of the study was to monitor the tax regulation related to the development of the oil and gas business in the Arctic, which ensures the formation of a cargo base and an increase in the load on the Northern Sea Route. The first part of the study is devoted to the definition of special conditions for the implementation of projects in the Arctic region which determine the need for special tax regulation. The second part of the discussion considers the transformation of tax regulation of Arctic oil and gas projects in terms of mineral extraction tax and export duty. The study allows us to conclude that the state, being one of the key stakeholders, introduces tax incentives and creates favorable conditions for companies, taking on the risks of losing tax revenue. However, this approach opens up access to the oil and gas reserves of the Arctic region, the extraction of which was previously economically inefficient.

Implementasi Keadilan Restoratif dalam Penegakan Hukum Kepabeanan dan Cukai

The enforcement of criminal law in the field of customs and excise is still focused on imposing criminal penalties or sanctions against perpetrators. Settlement of customs and excise cases should focus on recovering losses in state revenues because Import Duties, Export Taxes (Export Duties), and Excise are the main sources of state revenue. This study aims to examine the concept of criminalizing customs and excise criminals in the perspective of restorative justice and the implementation of restorative justice in customs and excise law enforcement. This study uses a normative juridical approach through the study of legal theories and legislation related to research problems. The results of this study are that the concept of restorative justice has been adopted in Customs and Excise Law but legislation should be issued immediately relating to procedures for stopping investigations in the interest of state finances so that a restorative justice approach can be applied in the settlement of customs and excise cases.

Tax Structure and Its Relationship with Economic Growth – Bangladesh Context

Purpose: The paper aims to explain the current tax structure of Bangladesh. It also intends to identify the relationship between different categories of taxes and the country’s economic growth. Methods: Data have been gathered from different publications of the government for a period of 29 years from 1989-90 to 2017-18. Both descriptive and inferential statistics are utilized to achieve the purpose of the study. Results: Results reveal that tax revenue constitutes, on average, 84.20% of the total revenue of the Government of Bangladesh, while 70.47% of the total tax comes from indirect sources. VAT has been found as the largest source of tax revenue (34.12% of the total tax) followed by income tax (27%). Supplementary duty and customs duty contribute significantly to the national exchequer amounting to approximately 15% of the total tax each. Concerning the influence of taxation on economic growth, indirect taxes are found significant. When corporate and personal income taxes are considered, only personal income tax is identified as having a significant impact on economic growth. As far as the specific categories of taxes are concerned, customs duty, excise duty, and non-tax revenue are found significant, while income tax, VAT, supplementary duty, and other taxes do not have any significant relationship with the economic growth of Bangladesh. Implications: The paper recommends enhancing the collection of indirect tax, as well as expansion of the tax net to bring more and more people under the umbrella of taxation rather than increasing the tax rate which may impede entrepreneurial enthusiasm at the individual level. Limitations: The study combines some types of taxes such as import duty, export duty, narcotics duty, land tax, motor vehicle tax, surcharge, etc. under one heading, namely other taxes. As such the impact of these taxes per se on economic growth remains unveiled.

STRATEGI PENETAPAN BEA KELUAR EKSPOR RUMPUT LAUT SEBAGAI UPAYA OPTIMALISASI INDUSTRI KARAGINAN DALAM NEGERI

Indonesia is one of the best seaweed producers in Asia. With this, Indonesia should be able to optimize various kinds of seaweed processing industries, one of which is the carrageenan industry. Carrageenan is a derivative product of seaweed which in the international market the price can be much higher than the commodity of seaweed without any added value. Continuing to increase the volume of primary seaweed exports makes the domestic carrageenan processing industry experience difficulties in raw materials, especially during the Covid-19 pandemic. So in this study, panel data analysis was used with a gravity model to analyze what factors affect the demand for Indonesian seaweed exports to export destinations of China, the Philippines, Vietnam, the Republic of Korea, Chile, United Kingdom, USA, Hong Kong, Germany and France. .To find out the amount of Seaweed Export Duty that can be applied in an effort to reduce the export of seaweed commodities. The results showed that the factors that affect the volume of seaweed exports to destination countries include export prices that have a negative and significant effect, real GDP has a positive and significant effect, and economic distance has a negative and significant effect. The determination of export duty for seaweed raw materials by up to 18 percent can reduce export demand from the top ten export destinations for seaweed raw materials.

Impact of export duties on the Russian wheat market

The aim of the research is to assess the impact of the introduction of export duties on changes in the Russian wheat market situation. The work examines the mechanism of wheat export regulation in Russia in current conditions, and also identifies its shortcomings and proposes the ways to eliminate them. The methodology of the research is based on the theory of industry markets, including the analysis of the effects of export restrictions. The study includes the period of 2017-2021. The paper shows that losses of domestic wheat producers due to export duty will exceed $ 1 billion on an annual basis since June 02, 2021. The consumer gains will reach US$ 10 million, and state budget revenues will reach US$ 10 million. The government revenues from the customs duty would be US$ 1.4 billion. The net result of Russia from the introduction of the export duty will be negative, amounting to – $ 400 million. Wheat export in Russia should not be severely restricted to prevent domestic price increases. Despite the imposed export duties, producer prices for wheat raise significantly: in August 2021 the price was $174.3 per 1 ton, in November 2021 it was $205.8. The author proposes to abolish export restrictions and focus policy measures on improving the transport system, market, information infrastructure and the spread of digital technologies in grain production, storage and transportation. The economic characteristics of the effectiveness of tariff measures can be of great value to government authorities, agricultural producers and researchers. They make it possible to improve the strategy of state export regulation in accordance with the tasks of development and the needs of society and the economy.

The impact of foreign trade policy on food independence for separate commodity groups: Methodological aspects

The article considers the problem of the impact of foreign trade policy and external environment (world trade conditions) on the food independence of the country. The aim of the study is to develop a toolkit to quantify the impact of foreign trade policy on the indicator of food self-sufficiency in certain commodity groups of food and agricultural raw materials. The study is based on methodological approaches to assess the effect of import and export prices transfer in domestic prices under imperfect substitution and imperfect transformation. Imperfect substitution of the domestic and imported products on the domestic market and imperfect transformation of food flows between domestic and foreign markets are largely a consequence of the heterogeneity of commodity groups both on the import and export side, and domestic consumption. The reasons for heterogeneity of commodity groups are considered and their classification is given. In particular, the commodity groups of import substitution and export-oriented commodity groups are distinguished. For each of them the equilibrium conditions of supply and demand for domestic products on the domestic market, which have a significant impact on the formation of domestic prices, are considered. The effect of export and import prices transfer on aggregate demand (domestic and imported goods composite on the domestic market) and aggregate supply (domestic products composite for external and domestic markets) is shown. A toolkit is proposed to analyze the impact of "perturbations" — small deviations of exogenous parameters of foreign trade policy on food independence by separate commodity groups. A qualitative analysis of the impact of import tariffs, export subsidies and export duties, as well as world prices on the indicator of food self-sufficiency is given.

УКРАЇНА НА СВІТОВОМУ РИНКУ ОЛІЙНИХ КУЛЬТУР: ПОЗИЦІЇ ТА ПРОГНОЗИ

The volumes and dynamics of foreign trade in oilseeds of Ukraine were investigated, the export of the main commodity groups of oilseeds – rapeseed, soybeans and sunflower seeds was characterized. The authors found that in the geographical structure of exports of oilseeds of Ukraine the leading positions belong to the countries of Europe and Asia, in imports – the countries of America, Europe and Asia. According to the share of Ukraine's exports in world exports in 2020 Ukraine had the second position in the world market of rapeseed, the seventh – in the world market of soybeans and the fifteenth position – in the market of sunflower seeds and flax seeds. More than half of the total exports of oilseeds of Ukraine were rapeseed, more than a third – soybeans. Exports of sunflower seeds are replaced by exports of sunflower oil and are limited by export duties supplied to EU countries. The main importers of rapeseed were Germany, Belgium, the Netherlands, Great Britain, France, soybeans – Turkey, Belarus, the Netherlands, Greece, Italy, sunflower seeds – Bulgaria, Turkey, Georgia, the Netherlands, Germany. Exports of rapeseed increased during 2016–2020, while soybeans and sunflower seeds decreased. Export prices for rapeseed and soybeans were increased, for sunflower seeds – was fall. According to the results of the PEST analysis political, economic, social and technological factors influencing the export of oilseeds were identified. With the beginning of the Russian-Ukrainian war, Ukraine's position on the world market of oilseeds will deteriorate significantly due to the reduction of sown areas, shortage of seeds, fertilizers, fuels and lubricants. Military actions in some regions of Ukraine may reduce the yield of oilseeds in 2022 by 1.7–1.9 times. The destruction of export logistics schemes through the seaports of the Black and Azov Seas has blocked the export of grain and oilseeds. A perspective direction of supply and keeping of quality characteristics of goods in the export of oilseeds is the organization of container traffic and intermodal routes in the EU.

The Development Trajectory of the Eurasian Economic Union Is a One-Way Road

The EAEU, as one of the key integration associations of our time, is at the initial stage of its life cycle. This fact objectively presupposes, along with undoubted successes, the need for the EAEU to function in a problematic field, in the face of certain challenges, threats and risks. The main challenge to Eurasian integration is the “zero carbon footprint” and the EU’s intention to introduce a cross-border carbon tax as a tool for climate regulation. For a Eurasian response to the global challenge of zero carbon footprint, it is advisable to create an exchange of absorbing emissions within the EAEU. Experimental approaches, such as the introduction of an export duty on the carbon footprint, should to be used to create a funding mechanism for scientific and technical cooperation.

Pengaruh Penerapan Bea Keluar Biji Kakao Terhadap Daya Saing Serta Ekspor Produk Kakao Indonesia

The development of Indonesia's cocoa beans before the export duty policy shows that almost 90 per cent of cocoa beans exports were exported from total production, therefore makes Indonesia as known as one of the biggest cocoa beans exporters in the world. Cocoa exports to destination countries cause the domestic stock of raw materials for cocoa beans Domestic stock has decreased. Afterwards, the Indonesian government implemented a cocoa bean export duty policy. This research aimed to analyze the effect of export duties policy for the competitiveness and exports of Indonesian cocoa products to export destination countries. Revealed Comparative Advantage (RCA) method is used to measure competitiveness, while Fully Modified Ordinary Least Square (FMOLS) is used to analyze the long-term effect of export duties on cocoa beans on competitiveness and exports of cocoa products. Based on the analysis result, all cocoa products have competitiveness, Indonesian cocoa butter has the highest competitiveness in export destination countries. Export duties policy has a long-term effect on competitiveness and exports of cocoa paste and powder, but have no long-term effect on competitiveness and exports of cocoa butter. Therefore, the overall increase in competitiveness and export of cocoa products is due to the implementation of the cocoa bean export duty policy.

Effect of Tax Revenue on Unemployment Rate in Nigeria

Revenue generated from taxes is usually controversial, while some school of thought informed that taxes are revenue government spends on its citizens and should have a positive effect, others scholars believe that tax revenues withdraws income from the economy and thus the effect is negative. Some have concluded that the effect of tax revenue is insignificant. Therefore this study examined the effect of tax revenue on unemployment in Nigeria from the period between 1994 to 2020. Tax revenue was proxied by Corporate Taxes and Value Added Tax (VAT) and Customs and Excise Duties as independent variables and unemployment was proxied as the dependent variables. The study used Co-integration and Error Correction Model (ECM) to analysed the data. The finding show corporate taxes and Value Added Tax has a positive and significant effect on unemployment in Nigeria, while Customs and Excise Duties have a negative effect and significantly affect unemployment in Nigeria. The study recommends that government should reduce the rate of Corporate Tax on company from its current rate to 25 percent, as well as reduce VAT to 5 percent and CED payable on export duties on finished goods and import duties on raw materials. This would encourage investment, boast the profitability of manufacturing companies, minimize the tax burden on producer of finished goods, boost market competitiveness, increase tax compliance and create greater employment opportunities. Keywords: Tax Revenue, Unemployment, Corporate Tax, Value Added Tax, Customs and Excise Duties, Nigeria DOI: 10.7176/EJBM/13-12-04 Publication date: June 30 th 2021

Features of agro-food chains formation in foreign markets

The article is devoted to the study of the peculiarities of the formation of agri-food chains in foreign markets and the calculation of value added losses in export-import operations of agri-food. It is established that the share of the agricultural sector in the GDP of Ukraine is 10.2% at the lowest value added per employee 4801.4 dollars. USA. It is estimated that in 2010–2019, in the structure of Ukraine's exports, agricultural products provided 19% of foreign exchange earnings in 2011 and 40% in 2019, which is evidence of the strengthening of export positions of the studied sector of the economy in foreign markets. It was revealed that in 2019 the share of agri-food products was 44.3%, or 22.2 billion dollars. US, or increased by 19% compared to 2018, while total exports from the country during this period increased by only 6%. It is determined that in the structure of exports of agri-food products the share of plant products is 58%, and in the commodity structure of exports the largest share falls on cereals - 74%, as well as oilseeds - 20%. It is concluded that the export of agricultural food in 2010–2019 is formed by raw materials, while the value added of processed products - sunflower oil, poultry meat - is higher than that of grain. Threats to the functioning of agri-food supply chains to foreign markets caused by the COVID-19 pandemic and government actions of the world and Ukraine to ensure food security are systematized. It is substantiated that the structure of Ukraine's foreign trade is rational, as raw materials predominate in supplies to foreign markets, and technically complex products dominate in the structure of imports. It is estimated that the foreign trade balance of goods and services in 2019 is negative in the amount of 3.7 billion dollars, but improved by 2.5 billion dollars. relative to the 2018 figure. It is substantiated that in order to achieve a positive value of the foreign trade balance of Ukraine it is necessary to stimulate the development of food industries, ie products with high added value. It is analyzed that the increase in exports of agricultural raw materials leads to a shortfall in value added, and, consequently, the state budget loses significant revenues in the form of value added tax (processed agricultural products are subject to VAT on its exports), tax on profit, export duty (rate 18%, for the export of live farm animals). It was found that the value structure of agricultural imports is dominated by the group of "finished food products" (45%); the second position of agri-food imports is occupied by products of plant origin, the share of which is 31%; third - products of animal origin, whose share in the structure of imports is about 18%. It is suggested that state support instruments, such as VAT refunds, should only be used to stimulate high value-added industries. Key words: agri-food supply chains, export, import, foreign markets, value added.

Management of industrial development of oil and gas region in conditions of high oil price volatility

The article observes the factors which infl uence oil price volatility in reproduction of oil caused by ambiguity of the OPEC Plus agreement in early March 2020 and intensifi ed by reduction of oil products consumption with the new coronavirus infection at the background. The authors point out that understanding of the process of managing an open futures position until its expiration date has positive effects on the trading effi ciency both in contango and backwardation situations. They also reveal that risks are the main constraining factor for derivative fi nancial tools of underlying assets in both commodity and stock markets. Oil and gas companies, whose income tax is an essential part of oil and gas regions’ budgets and whose mineral extraction tax and export duty go to the federal budget, require government support for hedging risks. The support should be provided by means of direct budget damper mechanisms or indirect measures such as stimulation of development of financial and industrial groups. They can possess enough investment potential for hedging risks of derivatives in conditions of high oil price volatility. The article presents cluster analysis of foreign economic activity of oil and gas regions of the Privolzhsky (Volga) Federal District. The activity is focused mainly on products of fuel and energy complex as well as chemicals, plastic and synthetic rubber. By means of simplex method the author developed the optimization isoline map for risks of changing future prices of oil derivatives, losses when covering a margin account to maintain ownership and risks connected with price volatility of the underlying asset.

НАЛОГОВЫЙ МАНЕВР В НАЛОГООБЛОЖЕНИИ УГЛЕВОДОРОДОВ: ЦЕЛЬ И ПРОБЛЕМЫ ЕЕ ДОСТИЖЕНИЯ

Abstract Since 2015, the Russian Federation has been carrying out a reform in the oil The planned completion date of this reform is 2024. This reform is called the tax maneuver in the oil sector. The main purpose of this maneuver is defined as the rejection of the export duty on oil and oil products. Achievement of this goal presupposes reimbursement of lost income due to an increase in the mineral extraction (MET) in the part related to oil. In addition, as a special condition for the maneuver, it was stipulated that excise taxes on petroleum products sold on the domestic market would be reduced in order to exclude an increase in fuel prices.

FAKTOR PENENTU EKSPOR MINYAK KELAPA SAWIT DI INDONESIA

Indonesia is a country that is abundant in natural resources both in agriculture and plantations. One of the advantages of plantation commodities owned by Indonesia is palm oil, but palm oil has experienced a decline in world demand for several years due to several factors. This study aims to analyze the determinants of palm oil exports in Indonesia. This study uses a simple regression analysis with the help of Eviews 9 analysis tools. The data used in this study are secondary data on the volume of Indonesian palm oil exports, inflation, interest rates, trade openness, exchange rate of volatility, exchange rates of Indonesian palm oil prices, the price of Malaysian palm oil, and export duties for the period of 2005 to 2019. The results can show that the determinants of palm oil exports are the price of Malaysian state palm oil and the price of Indonesian palm oil (fitted). While the exchange rate (fitted) and export duty does not affect the volume of Indonesian palm oil exports. In addition, the variable price of Indonesian palm oil is a mediating variable, while the exchange rate variable is a moderating variable.