Ministry of Finance Regulation Number 25 of 2025 on Modernizing the Import of Personal Belongings

The Ministry of Finance issued Regulation No. 25 of 2025 (“MoF-25”) on April 14, 2025, replacing the previous Regulation No. 28/PMK.04/2008. MoF-25 become effective on June 27, 2025.

MoF-25 introduces a modernized framework for importing belongings that are personal and non-commercial in nature. The new regulation aims to improve customs services, enhance efficiency and oversight, and provide clearer legal guidelines.

While still supporting individuals relocating to Indonesia, the regulation simplifies procedures and promotes the use of technology in customs processes. It offers clearer definitions, updated requirements, and more detailed procedures that may affect how importers handle documentation and classification.

Key highlights include:

• Clear definitions for terms such as personal belongings, relocating individuals, and household goods;
• Eligibility criteria covering returning Indonesian citizens and foreign nationals moving to Indonesia;
• Conditions for import duty exemptions on qualifying personal belongings; and
• Step-by-step procedures for submitting Special Goods Import Notification, including the required documents and customs clearance.

MoF-25 introduces important facilities, including exemptions from import duties and potentially from Value Added Tax (VAT) and Luxury Sales Tax (LST) for eligible individuals such as civil servants/members of the Indonesian National Military/the State Police of the Republic of Indonesia, students, Indonesian citizens, and foreign nationals relocating their domicile to Indonesia.

Eligibility for these facilities depends heavily on meeting administrative requirements, submitting complete and accurate supporting documents, and complying with established customs procedures.

MoF-25 represents a significant improvement in creating a more efficient, transparent, and legally certain process for importing personal belongings. Nevertheless, please note that certain limitations apply. These facilities generally exclude commercial merchandise, motor vehicles, excisable goods, and goods in unreasonable quantities. Additionally, physical inspection by the Directorate General of Customs and Excise remains a standard part of the clearance process.

To learn more about the details or a full explanation regarding the key highlights of these administrative procedures, please contact a GNV member in connection with an assignment. We will be happy to assist you.