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GOODS ACROSS BORDERS

ID / IDN

IndonesiaIndonesia

VERIFIED ยท 2026-07-01
CODEID
ISO3IDN
REGIONASIA PACIFIC
VAT12%
CURRENCYIDR
DE MINIMISUS$3
CASH THRESHOLDUS$7500

Overview

Indonesia's customs administration is the Directorate General of Customs and Excise (Direktorat Jenderal Bea dan Cukai, DJBC), an agency of the Ministry of Finance. DJBC operates at all Indonesian international airports (Soekarno-Hatta Jakarta CGK, Ngurah Rai Bali DPS, Juanda Surabaya SUB, Kualanamu Medan KNO, others), the major ports (Tanjung Priok Jakarta, Tanjung Perak Surabaya, Belawan Medan, Tanjung Emas Semarang, Makassar), and the land border crossings to Malaysia (Kalimantan), Papua New Guinea, and Timor-Leste.

Arriving travellers complete the Indonesia Customs Declaration (e-CD, BC 2.2) electronically up to 3 days before arrival via the ecd.beacukai.go.id portal, plus the Visit Indonesia / VOA electronic visa-on-arrival for eligible nationalities. The personal allowance is goods up to USD 500 (per adult), 1 litre of alcohol (declared and limited to 21+ years), and 200 cigarettes (or equivalent tobacco). Above the threshold, simplified duty plus 12% VAT applies.

The visa-on-arrival programme covers most major source countries (USD 35-50 fee depending on duration); selected ASEAN nationals enter visa-free. The e-VOA can be obtained online before travel at molina.imigrasi.go.id.

For commercial imports, DJBC operates the Indonesia National Single Window (INSW) electronic platform integrating customs, tax, foreign-exchange, BPOM (food, drugs, cosmetics, medical devices), BPJPH (Halal certification), BSN/SNI (Indonesian National Standard conformity), and other ministry filings. Importers file the PIB (Pemberitahuan Impor Barang) through INSW.

Indonesia's import-duty structure layers MFN per the BTKI tariff (typically 0-150%), VAT at 12% (raised from 11% to 12% on 1 January 2025), Income Tax (PPh) withholding 2.5-7.5%, and Luxury Goods Sales Tax (PPnBM) on selected luxuries (10-200%). De minimis for courier/parcel imports is among the lowest globally: USD 3 per consignment (raised from USD 75 in 2020) โ€” almost every cross-border ecommerce parcel attracts duty and VAT.

Tariff policy applies the ASEAN Harmonised Tariff Nomenclature (AHTN) at 8-digit resolution and preferential rates under Indonesia's FTA network: ASEAN AFTA, RCEP, CPTPP (acceded 2025-2026), Indonesia-Japan EPA, Indonesia-Korea CEPA, Indonesia-Australia CEPA, Indonesia-Chile CEPA, Indonesia-Mozambique PTA, Indonesia-EFTA CEPA, Indonesia-UAE CEPA, and others. The Indonesia-EU CEPA has been in negotiation for several years.

Some product categories require pre-import approval. BPOM (National Agency of Drug and Food Control) regulates food, drugs, cosmetics, traditional medicines, and supplements through pre-market registration that is one of the more onerous in ASEAN. BPJPH (Halal Product Assurance Agency) issues Halal certification, mandatory for food, beverages, cosmetics, and consumer products targeting Muslim consumers by deadlines phased through 2024-2026. BSN issues SNI conformity certification for regulated standards (electrical, helmets, toys, packaged goods). Karantina (Indonesian Agricultural Quarantine Agency) handles SPS controls.

Indonesia applies elevated scrutiny on several categories: - Pork and pork-derived products โ€” permitted but require Halal-separate handling at facilities serving the Indonesian retail market. - Alcohol โ€” heavily taxed; commercial import requires distributor licensing under the Excise framework. - Vape devices and e-cigarettes โ€” permitted but heavily regulated, with excise taxes. - Pornography โ€” prohibited under cultural-affairs framework. - Indonesian cultural artifacts and antiquities โ€” export-restricted; some sale restrictions on Bali tourist markets.

Currency declarations are required above IDR 100 million (~USD 6,400) equivalent in cash on entry or exit.

Postal-import handling is via Pos Indonesia at international mail centres in Jakarta and Surabaya. Above the very low USD 3 de minimis, VAT and duty are collected on delivery.

Prescription-medication carriage follows a personal-use framework: prescribed medication accompanied by the prescription is generally accepted; controlled drugs require a BPOM personal-import authorisation. Methadone, codeine-containing products above schedule limits, and certain stimulants require advance authorisation.

Recent regulatory changes include the VAT rate increase to 12% from 1 January 2025, the CPTPP accession completing 2025-2026, the continuing rollout of mandatory Halal certification for food, cosmetics, and consumer goods (phased through 2026), the Indonesia-UAE CEPA operationalisation (2023), and ongoing OSS (Online Single Submission) integration with INSW.

For authoritative current rules, travellers and importers should consult www.beacukai.go.id and www.insw.go.id.

Customs authority

Directorate General of Customs and Excise (DGCE / Bea Cukai)Official site

Duty-free allowances (arriving travelers)

CategoryAllowance
Alcohol1L
Cigarettes200
Personal goods valueUS$500
Duty-free per person: goods valued up to USD $500 (per person; USD $1,000 per family traveling together). Alcohol: 1L per adult. Tobacco: 200 cigarettes or 25 cigars or 100g of tobacco. Exceeding limits requires payment of import duty, VAT, and excise.

De minimis import threshold

USD EQUIVALENT

US$3

LOCAL CURRENCY

USD $3 (per shipment)

AS OF

2020-01-30

Indonesia drastically lowered its de minimis threshold from USD $75 to USD $3 per consignment in January 2020 (PMK 199/2019) to protect domestic industry from cheap imported e-commerce goods. VAT (11%) and income tax withholding apply to goods above $3. Goods for personal use up to 3 times per month may have some relief.

Cash declaration

THRESHOLD (USD)

US$7500

LOCAL AMOUNT

IDR

Arrival formalities

CURRENCY

IDR โ€” Indonesian rupiah

DECLARATION FORM

Indonesian Customs Declaration (e-CD) and Immigration Disembarkation Card

PRE-ARRIVAL SYSTEMS

STANDARD COMMERCIAL IMPORT DOCUMENTS

  • Commercial invoice
  • Packing list
  • Bill of lading or Air Waybill
  • Country of origin declaration (or Certificate of Origin for FTA preferential entries)
  • PIB (Import Declaration) via INSW Indonesia National Single Window
  • BPOM registration (food / cosmetics / pharma)
  • BPJPH Halal certificate (mandatory for food, cosmetics, consumer goods)
  • SNI conformity certificate (regulated standards)

Restricted categories

  • RESTRICTEDFirearms and weapons (National Police permit required)
  • RESTRICTEDCertain medicines and narcotics (BPOM registration required)
  • RESTRICTEDAlcohol (excise and import duties apply; limited quantities duty-free)
  • RESTRICTEDFood and beverages (BPOM registration required for commercial imports)
  • RESTRICTEDElectronic goods (SDPPI type approval required)
  • RESTRICTEDVehicles (Ministry of Industry and Trade permit)
  • RESTRICTEDCultural objects and antiques

Prohibited categories

  • PROHIBITEDNarcotics and psychotropic substances (death penalty for trafficking)
  • PROHIBITEDPornographic materials
  • PROHIBITEDCounterfeit goods
  • PROHIBITEDWeapons without permits
  • PROHIBITEDProducts from protected species
  • PROHIBITEDPublications insulting to Indonesian ideology or religion

Special notes

  • Indonesia applies import duties ranging from 0% to 150% depending on the product.
  • VAT rate is 11% (increased from 10% in April 2022).
  • Luxury Goods Sales Tax (PPnBM) applies to items like motor vehicles, electronics, and luxury goods.
  • Indonesia is a member of ASEAN; ASEAN Trade in Goods Agreement (ATIGA) provides preferential rates.
  • The National Single Window (INSW) facilitates trade documentation.
  • Imports of products requiring BPOM (Food and Drug Authority) registration can face significant delays.
  • Halal certification may be required for certain food and consumer goods.

Import documentation

  • โ€”Customs Import Declaration (Pemberitahuan Impor Barang โ€” PIB)
  • โ€”Commercial Invoice
  • โ€”Packing List
  • โ€”Airway Bill or Bill of Lading
  • โ€”Certificate of Origin (ASEAN Form D, etc.)
  • โ€”Import Licence (API โ€” Angka Pengenal Importir)
  • โ€”BPOM notification/registration letter (for food, drugs, cosmetics)
  • โ€”SDPPI type approval certificate (for electronics)

Posting restrictions

International postal parcels are assessed for customs duties and taxes. Goods valued above USD $3 are subject to import duty and VAT. Indonesia Post (Pos Indonesia) and Bea Cukai coordinate customs clearance for postal items.

Top documented rules

10 of 69

Related trade routes & FTAs

Active Free Trade Agreements

Airports

  • CGKSoekarno-Hatta International Airport

    Indonesian Directorate General of Customs (Bea Cukai) runs red/green channels. Personal-effects allowance is USD 500; excess attracts duty + PPN (VAT).

  • DPSNgurah Rai International Airport (Bali)

Leaving Indonesia

DG Customs + INSW administer export controls. Antiquities (pre-1949) require Ministry of Education & Culture export permit. CITES-listed fauna / flora prohibited or permit-restricted. Currency IDR 100m+ declared on departure.

PROHIBITED EXPORT

  • exports-to-sanctioned-jurisdictions

RESTRICTED EXPORT

  • antiquities-mec-permit
  • wildlife-cites
  • currency-idr-100m-and-above

Pre-arrival apps

  • SATUSEHAT Health Pass / e-CD (customs declaration)

    Electronic customs declaration for all arriving passengers at major airports

    Official site

Regulatory timeline

  • Permendag 31/2023 restricts cross-border e-commerce imports under USD 100; 'positive list' of allowed items introduced. beacukai.go.id
  • Personal-import duty-free threshold reaffirmed at USD 3 per shipment; quantities and frequency closely tracked across Bea Cukai system. beacukai.go.id

Known scams

  • Fake visa-on-arrival sites charging 3-5x the official IDR 500,000 fee. Pay VoA only at the airport counter or use molina.imigrasi.go.id. molina.imigrasi.go.id

DECLARATION FORM LANGUAGES

id, en

Top item rules for Indonesia

Source: rules indexed for Indonesia. See full rule list under the relevant traveling, posting, and importing hubs.

Frequently asked questions

How much alcohol can I bring into Indonesia duty-free?

Travellers arriving in Indonesia may bring 1 L of alcohol duty-free. Anything above the allowance must be declared at the red channel. Duty-free per person: goods valued up to USD $500 (per person; USD $1,000 per family traveling together). Alcohol: 1L per adult. Tobacco: 200 cigarettes or 25 cigars or 100g of tobacco. Exceeding limits requires payment of import duty, VAT, and excise.

How many cigarettes can I bring into Indonesia?

200 cigarettes per traveller (or proportionally less in cigars / tobacco). Above-limit tobacco must be declared.

Do I need to declare cash entering Indonesia?

Yes. Cash and equivalent bearer instruments above USD 7500 (IDR) must be declared on arrival.

What is Indonesia's de minimis import threshold?

USD $3 (per shipment) (~USD 3). Indonesia drastically lowered its de minimis threshold from USD $75 to USD $3 per consignment in January 2020 (PMK 199/2019) to protect domestic industry from cheap imported e-commerce goods. VAT (11%) and income tax withholding apply to goods above $3. Goods for personal use up to 3 times per month may have some relief.

Is VAT or GST charged on imports into Indonesia?

VAT raised from 11% to 12% on 1 January 2025 (with selective 1% bracket for essentials, effectively keeping most at 11%). Personal-import de minimis USD 3 (one of the lowest globally) โ€” almost every parcel attracts VAT.

Can I bring prescription medication into Indonesia?

Prescription medicines for personal use are generally allowed in reasonable quantities (typically 30-90 days' supply), accompanied by the original prescription and ideally a doctor's letter. Some controlled substances need import authorisation. Verify with Directorate General of Customs and Excise (DGCE / Bea Cukai) for your specific medicine.

Can I send gifts by post to Indonesia?

Gifts are accepted by post but are still subject to Indonesia's import rules. Tax-relief gift thresholds (where they exist) are typically much lower than commercial thresholds. Declare honestly on the CN22/CN23 โ€” undervaluation is treated as fraud.

What documents do I need to import commercially into Indonesia?

A customs declaration filed with Directorate General of Customs and Excise (DGCE / Bea Cukai), a commercial invoice, packing list, and transport document (AWB or B/L). Add a Certificate of Origin to claim FTA preferential duty. Sector-specific imports (food, plants, animals, medicines, electronics, dangerous goods) need additional permits.

What happens at Indonesia's red and green channels?

The green channel is for travellers with nothing to declare. The red channel is for travellers carrying anything above allowances or any restricted goods. Spot checks happen at both. Lying or hiding goods can lead to seizure plus penalties.

What items are prohibited in Indonesia?

Narcotics and psychotropic substances (death penalty for trafficking); Pornographic materials; Counterfeit goods. See the full prohibited list on this page.

What items are restricted into Indonesia?

Firearms and weapons (National Police permit required); Certain medicines and narcotics (BPOM registration required); Alcohol (excise and import duties apply; limited quantities duty-free). Restricted items typically need a permit, certificate, or declaration. See the full restricted list on this page.

How do I declare goods on arrival in Indonesia?

Use the red channel at the airport. Most ports of entry into Indonesia accept either a paper declaration or, increasingly, an electronic declaration via an app or kiosk. Be ready to show receipts, prescriptions, or permits.

Can I bring food into Indonesia?

Most countries restrict animal-origin food (meat, dairy) for biosecurity reasons; sealed commercial packaged food is sometimes permitted. Verify with Directorate General of Customs and Excise (DGCE / Bea Cukai)'s agricultural / biosecurity authority before bringing food.

Can I bring vape devices or e-cigarettes into Indonesia?

Vape rules are changing fast worldwide; Indonesia may have specific restrictions, age limits, or outright bans. Verify on the current Directorate General of Customs and Excise (DGCE / Bea Cukai) guidance before travel โ€” bans have grown markedly since 2023.

Can I bring medicines containing controlled substances into Indonesia?

Many countries require advance import authorisation for opioids, stimulants, and certain psychiatric medicines. Carry the original prescription, doctor's letter, and original packaging. For controlled substances, contact Indonesia's health authority before travel.

Are duty-free purchases on arrival counted in my allowance?

Yes. Duty-free purchases at the destination airport on arrival count toward your alcohol and tobacco allowance, even though they were purchased after immigration. Buying duty-free at departure rather than arrival does not bypass the allowance.

What happens if a parcel arrives over Indonesia's de minimis?

Above the de minimis, customs assesses duty and VAT/GST on the goods value (plus, in some regimes, freight + insurance). The carrier or postal operator usually clears it and bills the recipient. Recipients can refuse delivery if they don't want to pay.

Can I refuse to pay duties and return a parcel?

Yes. If you don't want to pay duties or taxes, you can refuse the parcel and the carrier will return it to sender or destroy it. This does not affect your tax record but means the goods don't enter Indonesia.

How long does customs clearance take in Indonesia?

Standard clearance for compliant parcels is typically same-day to a few days. Holds for incomplete declarations, biosecurity inspection, sanctions screening, or anti-counterfeit checks can take longer. Provide complete declarations to avoid delays.

Who do I contact if my parcel is held by Indonesia customs?

Your carrier (DHL, FedEx, UPS, postal operator) is the first contact โ€” they handle clearance on your behalf. If you need to deal directly with the authority, contact Directorate General of Customs and Excise (DGCE / Bea Cukai) via the contact route on their official site.

What are common customs scams to watch for in Indonesia?

Watch for: fake "customs fees" demands by SMS or email; impostor officials at airports; unsolicited phone calls about a "stuck parcel"; payment requests by gift card. Real customs authorities do not ask for payment via SMS link or gift cards. See our scams page for documented patterns.

Verify against Directorate General of Customs and Excise (DGCE / Bea Cukai) before acting on any answer. Customs rules change frequently.

More for Indonesia

Top inbound origins

Countries whose travelers most often arrive at Indonesia.

VERIFIED ยท 2026-07-01

Other countries in Asia Pacific

RULES5,339COUNTRIES85ITEMS111CARRIERS28GUIDES46UNIQUE SOURCES645LATEST VERIFICATION2026-07-26MethodologyChangelog