---
title: "Customs duty and tax calculator for goods brought from abroad"
canonical: https://panduanwarga.org/en/calculators/customs-duty-personal-goods/
language: en
reviewed: 2026-09-25
reviewed-by: "Kaiser Khan (https://panduanwarga.org/en/about/kaiser-khan/)"
publisher: "Panduan Warga (independent; not a government website)"
---

# Customs duty and tax calculator for goods brought from abroad

**How much tax do I pay on goods brought into Indonesia above USD500?**

Passengers' personal goods are exempt up to FOB USD500 per person per arrival. The excess pays 10% import duty, rounded up to the next thousand rupiah, then 12% VAT on 11/12 of the import value (effectively 11%). Since PMK 34/2025, personal goods carry no import income tax (PPh). In Customs' own simulation, an iPhone priced at USD1,799 at Rp17,500 to the dollar pays Rp5,024,715 in total.

## How duty on goods brought from abroad is calculated

Minister of Finance Regulation 203/PMK.04/2017 as amended by PMK 34/2025 exempts passengers' personal goods bought abroad up to a customs value of FOB USD500 per person per arrival. Each passenger, including children, has their own allowance, but values cannot be pooled within a family.

If the total exceeds USD500, the excess is converted to rupiah at the Finance Minister's weekly rate. Import duty of 10% is charged on the excess and rounded up to the next full thousand rupiah. The import value is the customs value plus duty, and VAT is 12% × 11/12 × import value for non-luxury goods (PMK 131/2024).

Personal goods no longer carry import income tax. Non-personal goods or goods for sale get no USD500 allowance: 10% duty on the full value, VAT and 5% income tax.

Phones, handheld computers and tablets bought abroad share the same USD500 allowance and need IMEI registration in the customs area on arrival, up to 2 units per passenger. After leaving the customs area, you can register at a Customs office within 60 days, without the allowance.

`Excess = total FOB − USD500
Customs value = excess × tax exchange rate
Import duty = 10% × customs value, rounded up to thousands
Import value = customs value + import duty
VAT = 12% × 11/12 × import value
Total = import duty + VAT`

## Worked example

Customs simulation (19 September 2026) reported by national media, at Rp17,500 per USD, for one passenger bringing one phone.

Customs simulation at Rp17,500 per USD

| Item | FOB price | Customs value | Import duty | VAT | Total |
| --- | --- | --- | --- | --- | --- |
| iPhone 18 Pro 1TB | USD1,799 | Rp22,732,500 | Rp2,274,000 | Rp2,750,715 | Rp5,024,715 |
| iPhone 18 Pro Max 1TB | USD1,899 | Rp24,482,500 | Rp2,449,000 | Rp2,962,465 | Rp5,411,465 |
| iPhone Duo 1TB | USD2,599 | Rp36,732,500 | Rp3,674,000 | Rp4,444,715 | Rp8,118,715 |

## Rate tables

Charges on personal goods above USD500 (PMK 34/2025, PMK 131/2024)

| Charge | Rate | Base |
| --- | --- | --- |
| Import duty | 10% | Customs value of the excess over USD500, rounded up to thousands |
| VAT | 12% × 11/12 (effectively 11%) | Import value (customs value + duty) |
| Import income tax | 0% | Not charged on personal goods |
| Non-personal goods | 10% + PPN + PPh 5% | Full value, no allowance |

## Calculator limits

- Covers one passenger on one arrival, for non-luxury goods; luxury-goods sales tax (PPnBM) is not calculated.
- The default rate applies only to 23–29 September 2026; replace it with the tax exchange rate in force on your arrival date.
- If items have different tax treatment, the USD500 allowance is split proportionally; the calculator treats all goods the same.
- Allowances for excise goods (cigarettes and alcohol) are set separately; excess quantities are destroyed, not taxed.

## Frequently asked questions

### Can a family pool its USD500 allowances?

No. The allowance is per person per arrival, including children, but values cannot be combined. Goods carried by one person are counted in that person's name.

### Do I pay anything if I spent under USD500?

No. Personal goods up to FOB USD500 per person per arrival are exempt from import duty, VAT and income tax. You still declare them through All Indonesia.

### How much tax is due on an iPhone bought abroad?

It depends on price and exchange rate. In Customs' September 2026 simulation at Rp17,500: a USD1,799 iPhone paid Rp5,024,715, USD1,899 paid Rp5,411,465 and USD2,599 paid Rp8,118,715. Phones also need IMEI registration at the airport.

### Is there still 10% or 20% income tax on goods I bring in?

Not on passengers' personal goods. PMK 34/2025 excluded them from import income tax, retroactive to 1 January 2025. Older pages quoting 10% or 20% income tax no longer apply to personal goods.

### How many phones can I register for IMEI?

Up to 2 units per passenger, registered in the customs area on arrival to use the allowance. After leaving the airport you can still register at a Customs office within 60 days, but without the duty and tax allowance.

## Related guides

- [Overseas electronics tax and IMEI registration](https://panduanwarga.org/en/guides/overseas-electronics-customs-imei/)
- [All Indonesia arrival card: declaration, QR code and costs](https://panduanwarga.org/en/guides/all-indonesia-arrival-card/)
- [Taking a cat or dog between Indonesian islands or abroad: quarantine rules and fees](https://panduanwarga.org/en/guides/travel-with-pets-indonesia/)

## Sources and review

1. [PMK 34/2025 (perubahan PMK 203/PMK.04/2017) - JDIH BPK](https://peraturan.bpk.go.id/Details/319329/pmk-no-34-tahun-2025) (accessed 2026-09-25)
2. [PMK 34/2025 PDF](https://peraturan.bpk.go.id/Download/380891/34%20Tahun%202025.pdf) (accessed 2026-09-25)
3. [PMK 203/PMK.04/2017 - JDIH BPK](https://peraturan.bpk.go.id/Details/112952/pmk-no-203pmk042017) (accessed 2026-09-25)
4. [PMK 131/2024 (PPN 12% / DPP nilai lain 11/12) - JDIH BPK](https://peraturan.bpk.go.id/Details/311485/pmk-no-131-tahun-2024) (accessed 2026-09-25)
5. [PMK 190/PMK.04/2022 Pengeluaran Barang Impor untuk Dipakai (rounding) - JDIH BPK](https://peraturan.bpk.go.id/Details/234015/pmk-no-190pmk042022) (accessed 2026-09-25)
6. [Bea Cukai Kanwil Aceh FAQ Barang Penumpang](https://kanwilaceh.beacukai.go.id/mandatory/faq-barang-penumpang.html) (accessed 2026-09-25)
7. [Bea Cukai Kanwil Lampung - Informasi Barang Bawaan Penumpang](https://lampung.beacukai.go.id/mandatory/informasi-barang-bawaan-penumpang.html) (accessed 2026-09-25)
8. [Bea Cukai Ngurah Rai - Registrasi IMEI](https://ngurahrai.beacukai.go.id/mandatory/registrasi-imei.html) (accessed 2026-09-25)
9. [Bea Cukai Soekarno-Hatta - Registrasi IMEI](https://soetta.beacukai.go.id/mandatory/registrasi-imei.html) (accessed 2026-09-25)
10. [BKF Kemenkeu - Kurs Pajak (KMK 45/MK/EF.2/2026)](https://fiskal.kemenkeu.go.id/informasi-publik/kurs-pajak) (accessed 2026-09-25)
11. [CNBC Indonesia 23 Sep 2026 (reporting Bea Cukai simulation; secondary)](https://www.cnbcindonesia.com/tech/20260923092359-37-770101/beli-iphone-18-pro-di-luar-negeri-pajaknya-tembus-rp-5-juta) (accessed 2026-09-25)

---

Source: Panduan Warga, https://panduanwarga.org/en/calculators/customs-duty-personal-goods/ (reviewed 2026-09-25). Estimates only; the employer, BPJS, customs, Samsat or the tax office sets the final amount.