Note Here! Personal Goods From LN Are Not Taxable If The Value Is Below 500 US Dollars

Illustration - An officer of the Palu Pantoloan Customs Office examined the goods in the cardboard box as part of the SOP. (Photo: Doc. ANTARA)

JAKARTA - The limit on the value of passenger luggage from abroad that is not subject to import duties and value added tax (VAT) and income tax (PPh) 22 imports is 500 US dollars or equivalent to Rp. 8,077,500 (assuming an exchange rate of Rp. 16,155 per US dollar).

Director of Customs Technical at DJBC of the Ministry of Finance Fadjar Donny Tjahjadi said passenger luggage from abroad would be distinguished based on two categories, namely personal and non-private luggage.

This category difference refers to the Minister of Finance Regulation (PMK) Number 203 of 2017 concerning the Provisions for Exports and Imports of Goods Bringed by Passengers and Transportation Facilities Crews.

Fadjar said that personal goods or personal use are items used by airplane passengers for their purposes, including the remaining supplies to souvenirs.

Furthermore, Fadjar explained, the personal goods that were exempted from the import duty levy were USD 500.

If it exceeds these provisions, it will be subject to import duties and VAT and PPh 22 imports.

"Personal goods get a 500 US dollar exemption for all the value of the goods. The difference is more, the import duty is 10 percent flat. VAT and PPh article 22," he said in a virtual discussion, Thursday, May 2.

Meanwhile, continued Fadjar, for the category of non-private luggage including deposit services (jastip) there is no tax exemption.

This means that all goods brought in this category will be taxed.

"Imported goods are brought by passengers in addition to personal use items, including the deposit services, we categorize them as not personal goods," he said.

For restrictions and restrictions, said Fadjar, personal goods will be excluded.

Meanwhile, non-private goods are not excluded from lartas.

"For example, jattip is not exempted from lartas. So that for material items that do not get an exception for lartas, there will be consequences," he explained.