The Directorate General of Taxes has issued Minister of Finance Regulation (PMK) Number 34 of 2025 concerning the Amendment to Minister of Finance Regulation Number 203/PMK.04/2017 on the Provisions for Export and Import of Goods Carried by Passengers and Crew Members of Means of Transport.

The purpose of issuing this regulation is to provide legal certainty regarding the provisions on personal belongings or goods carried by individuals or passengers entering the territory of Indonesia.

• Verbal Customs Declaration
  Customs declarations may be delivered orally for certain categories of passengers, including:
  • Passengers aged over 60 years
  • Persons with disabilities
  • Registered regular Hajj pilgrims
  • State guests classified as Very Very Important Persons (VVIP)
  • Passengers or crew members at specific locations designated by the Directorate General of Customs and Excise
• Import Duty and Tax Exemptions
  Personal belongings of passengers with a customs value up to Free on Board (FOB) USD 500 are granted import duty exemptions. Additionally, such goods are not subject to Value Added Tax (VAT), Luxury Goods Sales Tax (LGST), or Article 22 Income Tax on imports.For Hajj pilgrims, the exemption threshold is increased to FOB USD 2,500 per person per arrival. If the customs value exceeds the stated limits, the excess amount is subject to Import Duty at 10%, VAT at 12%, and Article 22 Income Tax at 5%.
• Exclusion from Additional Import Duties
  PMK 34/2025 affirms that goods imported by passengers and crew members are excluded from the imposition of additional import duties, such as antidumping duties, safeguard duties, countervailing duties, and retaliatory duties.

This regulation takes effect on June 6, 2025.