These are the Non-Customs Requirements for Personal Goods

PERTANYAAN

I have just finished studying in Japan and will return to Indonesia with my personal belongings. However, I have heard that customs officials at the airport impose taxes on personal items, such as laptops or cell phones, which I purchased in Japan. Thus, what goods are exactly subject to excise duty at airports?

INTISARI JAWABAN

Personal belongings of passengers for personal use, including personal use, which are obtained from outside the customs area are basically subject to import duty exemptions as long as they do not exceed the maximum FOB limit of USD500.00 per person for each arrival.

If the maximum limit is exceeded, import duties and taxes are levied on the excess.

Please read the review below for a further explanation.

ULASAN LENGKAP

This article is an English translation of Ini Syarat Barang Pribadi yang Tidak Kena Bea Cukai written by Bernadetha Aurelia Oktavira, S.H., and was published on Monday, 27 March 2023.

This article below is an update of the article entitled Imposition of Import Duty on Personal Souvenirs from Abroad (Pengenaan Bea Masuk Terhadap Oleh-Oleh Pribadi Dari Luar Negeri), which was first written by Sovia Hasanah, S.H. and was first published on Wednesday, 11 January 2017, and first updated on Wednesday, 3 January 2018.

All legal information available on Klinik hukumonline.com has been prepared for educational purposes only and is general in nature (read the complete Disclaimer). In order to obtain legal advice specific to your case, please consult with Justika Partner Consultant.

Goods from Overseas/Abroad that are Subject to Customs

Before answering your question about what items are subject to customs duties at the airport, it is important to first understand the meaning of customs duties and excise. Import duty is a state levy imposed on imported goods as mentioned in Article 1 number 15 Law 17/2006. When goods enter the customs area, then it will be determined when the goods are subject to import duty and constitute a juridical basis for customs and excise officials to conduct supervision.[1]

Furthermore, according to Article 1 number 1 Law 39/2007, an excise is a state levy imposed on certain goods which have the nature or characteristics such as:[2]

1. their consumption needs to be controlled;
2. their distribution needs to be monitored;
3. their use may have a negative impact on the community or the environment; or
4. their use requires the imposition of state levies in the context of justice and balance and shall be subject to excise based on this law.

Non-Customs Goods

In relation to your question regarding the personal belongings of passengers from abroad, whether they are non-duty goods or excisable goods at airports, it is important that you note the requirements for customs-passing goods for passengers' personal goods for personal use, including personal use obtained from outside the customs area with a maximum customs value of FOB USD500.00 per person for each arrival shall be granted import duty exemption a.k.a non-customs goods.[3]

Conversely, if the customs value of passenger personal goods obtained from outside the customs area exceeds the customs value limit, then import duties and taxes in the context of imports shall be levied on the excess based on the overall customs value minus the customs value for which import duties are exempted.[4]

In order to determine whether the goods in question exceed the value or not, then an examination through the red route is carried out, i.e. when passengers or crews of transportation facilities carry imported goods as follows:[5]

1. goods obtained from outside customs and excise territory and which will not be repatriated to the outside of customs and excise territory, with customs and excise value exceeding the threshold entitled to import duty exemption and/or exceeding the amount of excisable goods entitled to exemptions of import duty and/or excise;
2. animals, fishes, and/or plants, including products originating from animals, fishes, and/or plants;
3. narcotics, psychotropics, precursors, medicines, firearms, airsoft guns, bladed weapons, munitions, explosives, or pornographic publications/materials;
4. hard cash and/or other payment instruments with a minimum value of IDR 100,000,000.00 (one hundred million rupiahs) or foreign currency of equivalent value; and/or
5. goods that are categorized as imported goods carried by passengers or imported goods carried by transportation crews other than personal belongings (non-personal use).

In addition, the requirement for goods to pass customs upon passengers' personal goods which are excisable goods shall be granted with import duty and excise exemptions for each adult in the maximum amount:[6]

1. 200 (two hundred) sticks of cigarettes, 25 (twenty five) sticks of cigars, or 100 (one hundred) grams of cut tobaccos/other tobacco products; and/or
2. 1 (one) liter of alcoholic beverages.

In the event of other tobacco products are comprised of more than 1 (one) type of tobacco product, then the exemption of import duty and/or excise is granted on par with the ratio of amount for each type of other tobacco product in question.[7]

In the event of the customs and excise value of personal belonging of passengers obtained from outside customs and excise territory are excisable goods which exceeded the amount as we explained, the excessive amount in question is directly eradicated by customs and excise officials with or without being witnessed by the passenger in question.[8]

Thus, if you wish to bring your personal belongings with you, such as laptops and cell phones, which were purchased while studying abroad, they will be subject to import duty, while if you wish to receive duty-free goods from abroad, a.k.a non-customs goods, then the maximum customs value that is determined must not be exceeded.

Customs and excise officials shall stipulate import-duty tariffs on imports of passengers' personal goods whose value exceeds the customs value threshold for which the import-duty exemption is granted.[9]

The determination of tariffs for passenger-carrying imported goods in the form of passengers' personal goods used for personal use, including personal use, which has a customs value exceeding FOB USD500.00 shall apply as follows:[10]

1. the import duty tariff is set at 10% (ten percent); and
2. the customs and excise value is set based on the total customs and excise value of imported goods carried by passenger after being deducted by FOB USD 500.00 (five hundred United States Dollars).

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These are the answers we can provide, we hope you will find them useful.

Legal Basis:

1. Law Number 10 of 1995 on Customs as amended by Law Number 17 of 2006 on the Amendment to Law Number 10 of 1995 on Customs;
2. Law Number 11 of 1995 on Excise as amended by Law Number 39 of 2007 on the Amendment to Law Number 11 of 1995 on Excise;
3. Regulation of Ministry of Finance of the Republic of Indonesia Number 203/Pmk.04/2017 of 2017 on Provisions for the Export and Import of Goods Carried by Passengers and Transportation Crews.

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[1] Elucidation to Article 2 section (1) Law Number 17 of 2006 on the Amendment to Law Number 10 of 1995 on Customs (“Law 17/2006”).

[2] Article 2 Law Number 39 of 2007 on the Amendment to Law Number 11 of 1995 on Excise (“Law 39/2007”).

[3] Article 12 section (1) Regulation of Ministry of Finance of the Republic of Indonesia Number 203/Pmk.04/2017 of 2017 on Provisions for the Export and Import of Goods Carried by Passengers and Transportation Crews (“Regulations of Ministry of Finance 203/2017”).

[4] Article 12 section (2) Regulations of Ministry of Finance 203/2017.

[5] Article 17 section (1) jo. Article 7 section (3) letter a jo. Article 7 section (1) letter b Regulations of Ministry of Finance 203/2017.

[6] Article 13 section (1) Regulations of Ministry of Finance 203/2017.

[7] Article 13 section (2) Regulations of Ministry of Finance 203/2017.

[8] Article 13 section (3) Regulations of Ministry of Finance 203/2017.

[9] Article 23 letter a jo. Article 7 section (3) letter a and Article 7 section (1) letter a Regulations of Ministry of Finance 203/2017.

[10] Article 24 section (1) Regulations of Ministry of Finance 203/2017.