Delivery Goods For Hajj Pilgrims A Maximum Of IDR 24.5 Million Free Of Import Duty

Minister of Finance Sri Mulyani Indrawati provided fiscal facilities for goods sent by Indonesian pilgrims in the form of exemption from import duties, value added tax (VAT), and income tax (PPh).

This is stated in the Minister of Finance Regulation (PMK) Number 4 of 2025 concerning Customs, Excise and Tax Provisions on Imports and Exports of Delivery Goods which will take effect on March 5, 2025.

Meanwhile, the regulation is the second amendment to the goods sent previously regulated in PMK Number 96 of 2023 jo. PMK Number 111 of 2023.

Meanwhile, the regulation is also related to goods sent by pilgrims, including the number of goods sent, the period of notification of notes (CN), and the packaging of goods by pilgrims.

Hajj pilgrims can ship goods at most twice the delivery with a maximum customs value of Free on Board (FOB) of 1,500 US dollars or around Rp. 24.5 million (exchange rate of Rp. 16,326) per shipment.

In this delivery, import duties are exempted, value added tax (VAT), and income tax (PPh).

Sub-Directorate of Imports, Directorate of Technical Affairs of Customs at the Directorate General of Customs and Excise (DJBC) of the Ministry of Finance Chotibul Umam said that goods sent by Hajj pilgrims would be granted a maximum exemption of import duties of 1,500 US dollars per shipment and only allowed at most twice.

"Twice we sent it, our assumption is that in Medina one, in Mecca one. But if everything in Mecca is okay, in Medina everything is okay, but twice. Once it has been used twice, the quota has run out," he said in Media Briefing, Tuesday, February 25.

However, if the shipping goods exceed the set customs value, then the excess is subject to an import duty rate of 7.5 percent, and the additional import duties (BMT) and income tax (PPh) are excluded. Meanwhile, the VAT tax provisions are regulated according to applicable regulations.

"So if the value is more than 1,500 US dollars or more than two shipments, the import duty is collected at 7.5 percent," he explained.

In the regulation, the pilgrims in question are Indonesian citizens who have been officially registered to perform the pilgrimage in accordance with the provisions of the legislation regarding the implementation of the pilgrimage.

The goods sent by the pilgrims must meet the following conditions:

- Notified to the Customs Office by Post Organizers using CN.

- Organizers of the Hajj Pilgrims' Delivery Post must submit proof of cooperation/contract with agents/transferred abroad.

The sender is a Hajj congregation.

- CN is notified as early as the date of departure for the first batch and no later than 30 days after the last batch's return.

- Packed in the largest packaging in size: 60 cm long, 60 cm wide, and 80 cm high.

- No more than 1 packaging for each shipment.