DHE SDA Program : SMBC Indonesia

Understanding Compliance and Optimizing the Potential of DHE SDA

The Government of Indonesia has issued Government Regulation (PP) No. 8 of 2025, which regulates the obligation to repatriate and place Foreign Exchange Earnings (DHE) from the exploitation, management, and/or processing of Natural Resources (SDA) into the Indonesian financial system.

What is DHE SDA and Who is Required to Comply?

DHE SDA refers to foreign exchange from exports of natural resource commodities such as those from the Mining, Plantation, Forestry, and Fisheries sectors.

If there is DHE SDA income with an Export Declaration (PPE) value of at least USD 250,000 or equivalent, exporters from these sectors are required to repatriate the export proceeds into the Indonesian financial system through a special account at a foreign exchange bank or the Indonesia Eximbank (LPEI).

Placement of DHE SDA Funds

Exporters are required to place the funds in DHE SDA placement instruments with the following placement amount and duration:

Non-Oil & Gas: 100% of DHE SDA must be placed for 12 months
Oil & Gas: Minimum 30% of DHE SDA must be placed for 3 months

DHE SDA can be placed in the following instruments:

DHE SDA Special Foreign Currency Accounts
DHE Time Deposits
LPEI Promissory Notes
Bank Indonesia Instruments (SVBI & SUVBI)

Flexibility in the Use of DHE SDA

As long as the funds remain in the special account and have not yet been placed into other instruments, exporters can use the fund for:

Currency exchange into Rupiah at the same bank
Payment of taxes/government obligations
Dividend payments
Import of goods/services
Repayment of foreign currency loans

Utilization of DHE SDA and Incentives

DHE SDA instruments may now also be used for FX Swap Transactions and as Collateral for Rupiah Loans. As an additional incentive, exporters enjoy a 0% income tax rate (PPh) on interest earned from DHE SDA placement instruments.

Understanding and implementing the DHE SDA policy is key to running export activities that are sustainable and in accordance with regulations. SMBC Indonesia is here to assist you with repatriation, placement, usage, and utilization by offering the following DHE SDA programs for customers:

For more details, please download the material below.

DHE Program Information Summary

Contact your Relationship Manager immediately to get solutions and guidance related to DHE SDA according to your company’s needs.

Significant Impact

Our empowerment program is an integrated element to our business model. We will always try to create opportunities for all SMBC Indonesia customers to grow and make a more meaningful life through our products and activities.

Erna Zurnimawati

"While being a customer of Bank SMBC Indonesia, I have been guided by the Daya team, starting from exhibitions, coaching, and many online and offline training sessions. I have also received orders from SMBC Indonesia itself"

Siti Rochanah

"I am able to manage my business finances and its online store as taught by Daya, and am often invited to participate in various exhibitions. The pinnacle of my achievement was being introduced to President Joko Widodo at an exhibition held by SMBC Indonesia, and my product, Iwaknyuzz, received an appreciation from him"

Adam Abdullah

"Through the Daya program, we also received capital support that helped us increase production capacity even further, through an easy and non-burdensome capital scheme. This business easily obtains adequate and measurable capital according to the capacity and ability of the business. We are grateful that WGB is now a market leader in the plus-size men's retail clothing business"

Agnes Sukenty Niken

“After receiving personalized coaching for 6 months from Daya SMBC Indonesia, starting from creating a business plan, ensuring the supply chain of raw materials, and scaling up the business itself. It turns out that running this business involves so many things that I had not previously thought. As of now, Ing Pawon's products are available in various modern retail outlets from Papua to Sumatra ”