New Custom Declaration Rules for KITAS Holders and Returning Indonesian Citizens

Effective June 27, 2025, PMK-25/2025 introduces a more transparent legal framework for filing a customs declaration when importing personal and household goods into Indonesia. This regulation replaces previous unclear procedures and offers duty and tax exemptions for eligible individuals, including KITAS holders and returning Indonesian citizens. 

A significant update is the requirement to submit a custom declaration through the PIBK (Pemberitahuan Impor Barang Khusus) system. This ensures faster processing, fewer disputes at customs, and legal certainty when relocating to Indonesia. 

Comparison: Old vs. New Regulation 

The introduction of PMK-25/2025 marks a significant improvement in how custom declarations are handled for relocation imports in Indonesia. Compared to the older PMK-28/2008, the new regulation offers clearer eligibility, documentation requirements, and exemption rules, especially for KITAS holders and returning Indonesian citizens. 

Below is a side-by-side comparison of the old and new frameworks: 

Feature	Old Regulation (PMK-28/2008)	New Regulation (PMK-25/2025)
Who Can File	• Returning Indonesians: civil servants, military, police, students (completed studies), migrant workers, residents abroad ≥1 year   • KITAS holders not specified	• KITAS holders with permits ≥12 months   • Returning Indonesians   • Foreign diplomats & intl. organization staff   • Heirs of Indonesians residing abroad
Duty & Tax Exemption	• Import duty exempt   • VAT (PPN) and Income Tax (PPh) not mentioned; unclear status	KITAS holders with permits ≥12 months are explicitly eligible.
Eligible Goods	General “household goods” with no clear exclusions.	Reasonable household goods; specific exclusions apply.
Custom Declaration Method	Manual, non-standardized.	Electronic PIBK form via SKP system.
Commercial Goods	Excluded	Still excluded
KITAS Clarity	Not mentioned, eligibility unclear.	KITAS holders with permits ≥12 months explicitly eligible.

Who Must Submit a Custom Declaration? 

Under PMK-25/2025, the obligation to file a customs declaration applies to specific individuals relocating to Indonesia. The regulation clearly defines eligible groups who can import personal and household goods duty- and tax-free, provided they meet the conditions. The following groups must submit a customs declaration: 

• Indonesian citizens who have lived abroad for 12 months or more: 
  • Civil servants, military (TNI), or police officers assigned or studying abroad. 
  • Private individuals working, studying, or residing abroad for ≥12 months. 
• Foreign nationals holding a valid KITAS/ITAS for work or study in Indonesia, with a stay period of at least 12 months. 
• Foreign diplomats and international organization officials are eligible under separate international agreements or bilateral arrangements. 

If you fall into one of these categories, submitting a proper customs declaration (PIBK) electronically through the SKP system is a mandatory step to qualify for import duty and potential tax exemptions.

READ MORE:

• Indonesia Customs Declaration: A Complete Guide for a Smooth Arrival
• How to Prevent Your Goods from Being Stuck at Indonesian Customs
• Import Permit vs Import License in Indonesia: Key Facts Businesses Must Know

What Goods Are Eligible for Duty-Free Import? 

PMK-25/2025 outlines the types of goods that can be brought into Indonesia duty- and tax-free, provided a valid customs declaration is submitted. These goods must be for personal or household use and not intended for commercial purposes. 

Eligible Goods with Custom Declaration 

• Used household items, such as: 
  • Furniture 
  • Clothing 
  • Kitchenware 
  • Books 
  • Electronics (in reasonable quantities) 
• Goods owned and used abroad by the person relocating 

Not Eligible for Duty-Free Import 

• Motor vehicles and spare parts 
• Excise goods (e.g., alcohol, tobacco) 
• Commercial goods or items in excessive quantities are not considered personal. 
• New/unused items in bulk 

Special conditions may apply for diplomatic personnel or in cases involving deceased Indonesian citizens. Accurately reflecting the nature and quantity of imported goods on your customs declaration is essential for ensuring your shipment qualifies. 

How to File a Custom Declaration for Relocation 

If you’re relocating to Indonesia, filing a customs declaration is crucial to bringing in your personal and household goods under PMK-25/2025. While the exact process depends on your case, here’s a simplified overview: 

• Submit your custom declaration (PBIK) electronically via the SKP system. 
• Prepare key documents such as an identity card, permit, and proof of overseas stay or relocation. 
• Ensure your goods arrive 90 days before or after your arrival in Indonesia. 
• Be ready for possible verification by customs before clearance approval. 

It’s best to consult experts familiar with the process and Indonesia’s import rules to avoid errors or shipment delays.

Ensure a Smooth Custom Declaration Process with InCorp 

The updated regulations provide clear guidelines, particularly for KITAS holders, making it easier to import personal and household goods when relocating to Indonesia. At InCorp Indonesia (an Ascentium Company), we guide you through every step of the customs declaration process, ensuring your relocation is smooth and stress-free with our import restructuring services. 

• Tailored support for KITAS holders and expats 
• Guidance on documentation and submission 
• Avoid delays, penalties, and compliance issues 

Let’s make your relocation smooth by filling out the form below.

Frequently Asked Questions