JAKARTA - The government through the Ministry of Finance has issued 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 in conjunction with PMK Number 111 of 2023.

One of the things regulated in the regulation is the provision of fiscal facilities for the goods sent from the competition or international award for Indonesian citizens (WNI) that make the nation proud.

Indonesian citizens (WNI) who receive gifts/appreciators can send one piece for each item in the form of medals, trophies, placards, badges, and/or other similar items, for other prize items.

In the delivery, relaxation is given in the form of exemption from Import Duty (BM), except from Additional Import Duty (BMT), no Value Added Tax (VAT), and Excluding Income Tax (PPh).

In addition, if it exceeds the limit the number of provisions, 7.5 percent of Import Duty will be applied, except from Additional Import Duty (BMT), Value Added Tax (VAT) according to the provisions, and tax exemption from Income Tax (PPh).

The Sub-Directorate of Imports, Directorate of Customs Technical Affairs at the Directorate General of Customs and Excise (DJBC) of the Ministry of Finance Chotibul Umam emphasized that there are several items that cannot get these exemption facilities such as motorized vehicles, excisable goods (BKC), as well as prizes from lottery (dooprize) or gambling.

Chotib explained that although door prizes are often given in competition events, the prizes are not included in the category of goods that get exemption from import duties and taxes, therefore door prize recipients will still be subject to entrance fees and taxes in accordance with applicable regulations.

"Well, usually if there is a competition, for example there is a prize. So if you get a door prize, it's not among those who are released," he said in Media Briefing, Tuesday, February 25.

Chotib hopes that with this new regulation, there will be no more confusion in the imposition of import duties and taxes on the goods sent by the prize race.


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