Ministry Of Finance Issues New PMK Regarding Passenger Goods And Transportation Crews

JAKARTA - The Ministry of Finance through the Directorate General of Customs and Excise (DJBC) has improved regulations through the issuance of Minister of Finance Regulation (PMK) Number 34 of 2025 concerning Amendments to the Regulation of the Minister of Finance 203/PMK.04/2017 concerning Provisions for Export and Import of Goods brought by Passengers and Transportation Facilities.

Meanwhile, this rule was officially promulgated on May 28, 2025, and took effect on June 6, 2025.

Director of Communication and Guidance for Customs and Excise Service Users, Nirwala Dwi Heryanto, said that this was done in order to improve services, provide convenience, and realize the simplification of the provisions of goods carried by passengers and crew of transportation facilities.

He said that the issuance of PMK 34/2025 is a form of Customs commitment in improving services, simplifying regulations, and providing convenience for passengers and crew of transportation facilities.

"This rule is present as a response to the needs of the community and to provide legal certainty in the customs process for passenger luggage," he said in his statement, Wednesday, June 4.

Nirwala explained that so far the government has provided free entry duties for personal goods carried by passengers with a value of up to US $ 500 Free on Board (FOB).

He emphasized that through PMK 34/2025, these items were also not subject to Value Added Tax (VAT), Sales Tax on Luxury Goods (PPnBM), and were not collected income Tax (PPh) Article 22 Imports.

Meanwhile, for passenger personal goods whose value is above the US $ 500 FOB, the excess value will be subject to an import fee of 10 percent.

Meanwhile, this tariff also applies to passenger belongings that are not personal goods, and previously, the import duty fee for this kind of goods follows the generalized import duty tariff (most approved nation/MFN).

Furthermore, passenger luggage, which exceeds 500 US dollars, will be subject to VAT of 12 percent, in accordance with applicable tax rules, and will be exempt from collection of income tax.

Meanwhile, goods that are not personal goods will be subject to VAT of 12 percent and Income Tax (PPh) Article 22 imports of 5 percent.

In addition, he said that PMK 34/2025 also emphasized the exception of collecting additional import duties for imported goods brought by passengers, which have not been regulated in PMK 203/2017.

According to him, this rule also regulates fiscal facilities for the luggage of pilgrims and international competition/competition prize items or awards that are not regulated in detail in the previous rules.

In PMK 34/2025, it is stated that the luggage of regular Hajj pilgrims is given full exemption from import duties, while the luggage of special Hajj pilgrims is given exemption from import duties for value up to FOB 2,500 US dollars per person per arrival.

As for the prize goods for the competition/appreciation, which has not yet been regulated in PMK 203/2017, it was emphasized in PMK 34/2025 that all these goods are exempted by import duties according to the category of competition/appreciation and as long as they meet the requirements, such as the status of Indonesian citizens and can attach proof of competition/appreciation.

In detail, the main important arrangements for PMK are 34/2025, including:

1. Changes in customs notice provisions verbally.2. Arrangements regarding personal goods for regular Hajj pilgrims and special Hajj pilgrims.3. Arrangements regarding competition prize goods and awards brought by passengers.4. Arrangements for tax provisions for goods carried by passengers and transport attendants who get exemption from import duties.5. Changes in excise exemption provisions for personal goods passengers and crew transportation facilities in the form of excisable goods. 6. Follow-up affirmation of the results of physical inspection of passenger luggage and crew transportation facilities. 7. Assignment of the authority of Customs and Excise Officials. 8. Changes in tariff for imported goods other than private passenger and crew transportation facilities. 9. Provisions regarding additional import duties for goods carried by passengers and crew transportation facilities. 10. Changes in provisions regarding income tax Article 22 Imports for goods carried by passengers and crew transportation facilities. 11. Provisions for the inclusion of the results of the determination of Customs and Excise Officials.12. Import tax collection mechanism for importing Article 22 on the importation of passenger personal goods and crew transportation facilities starting January 1, 2025 s.d. prior to the validity of PMK 34/2025.

"Through this more structured regulation, Customs and Excise seeks to ensure that the inflow of passenger luggage and crew of domestic transportation facilities is in accordance with national economic policies and trade policies, and can provide protection to the community," he said.

Nirwala said that Customs and Excise also appreciates the cooperation between the community and service users who have so far complied with customs and excise provisions.