On June 6, the Indonesian government approved PMK Regulation No. 34/2025, updating the rules for passenger luggage. The document is already in effect, and some payments are applied retroactively from January 1, 2025.
Main Innovations
Abolition of PPh-22 for personal belongings. The income tax that customs charged for exceeding the limit has been eliminated. Now travelers only pay:
- 10% import duty;
- 12% VAT (PPN);
- Luxury goods tax (PPnBM) for 'luxury' items (branded bags, expensive watches, jewelry, etc.).
PPh-22 paid in 2025 can be refunded through customs or tax offices.
New Duty-Free Thresholds
- Tourists or residents can bring in goods worth up to 500 USD without duty or income tax.
- Pilgrims with the main Hajj quota are exempt from all fees for personal items.
- For pilgrims with a special quota, the limit is increased to 2,500 USD.
- Aircraft and ship crew members have a fixed threshold of 50 USD.
Commercial Import Categorized Separately
If customs decides that goods are intended for resale, the standard triple combination is charged (duty 10%, VAT 12%, luxury tax) plus 5% income tax.
Verbal Declaration Without Papers
Passengers aged 60+, persons with disabilities, Hajj pilgrims, VVIP guests, and passengers in emergency medical situations can now declare their luggage verbally without filling out forms.
Awards and Trophies - Duty-Free
Medals, cups, and commemorative prizes that Indonesians bring back from international competitions are exempt from all charges with supporting documents.
What's Stayed the Same
- Alcohol and tobacco: previous quotas — up to 1 liter of spirits and 200 cigarettes (or the equivalent) per adult; excess amounts are confiscated.
- VAT rates of 12% and basic duty of 10% remain unchanged — the novelty is that they are calculated without PPh-22.
The abolition of income tax for personal luggage has simplified calculations and sped up the 'green corridor' process. It's enough to separate personal and commercial items, honestly declare purchases, and remember the strict excise limits on alcohol and cigarettes.
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