Customs Declaration 2026: Latest Regulation Updates

Indonesia updated its customs declaration rules with PMK No. 25 Year 2025, which took effect on June 27, 2025. These changes simplify the process of importing personal and household goods when relocating to Indonesia.

This section will explore what key changes distinguish the new regulations and who benefits from them.

Indonesia's customs declaration rules: Key updates

Previously, Permendag 36/2023 imposed restrictive limits on electronics, clothing, and books. Many returning citizens, expatriates, and KITAS holders found the exemptions unclear or unenforceable.

With PMK 25/2025, the government offers a transparent, fair, legal process that provides duty and tax exemptions. Below are the key changes in detail compared to the previous rules:

Read more: Navigating the landscape of Indonesian imports

Who can use the new customs declaration rules?

The new regulation helps these groups:

• Indonesians who lived abroad for at least 12 months
• Government officials, diplomats, and military (TNI/POLRI) returning from official duty
• Foreign nationals with a valid KITAS for work or study for at least 12 months
• Foreign diplomats under official agreements

What items are covered?

Individuals can only bring specific qualifying items when relocating to Indonesia under PMK 25/2025. Below is a clear comparison of what you can and cannot declare:

Read more:

• Navigating import duties and taxes in Indonesia

• Brand trademark registration guide for cosmetics & fashion industry in Bali

Required documents and step-by-step process

Under the new regulations, eligible individuals must complete a formal customs clearance process through the PIBK (Pemberitahuan Barang Import Khusus) system. Here is the breakdown of what documents are required:

What Documents Do You Need?

To submit a valid customs declaration, you must prepare the following:

• Relocation Certificate
• Valid Passport and Visa
• KITAS/Work or Study Permit for foreign nationals
• Proof of over 12 months of overseas stay, such as boarding passes, visas, or travel history logs.
• Domicile Letter or Indonesian address
• Packing list or inventory consists of details of goods being imported

Step-by-step Customs Process

1. Arrival Window: Goods must arrive 90 days before or after your arrival in Indonesia.
2. Electronic Filing: Submit your declaration through the PIBK system, available online via SKP.
3. Submit Required Documents: Upload the above documents to the online system.
4. Verification by Customs: Customs will review your documents and inspect your goods. If everything is approved, you will receive the SPPB (Surat Persetujuan Pengeluaran Barang).
5. Release of Goods: Once SPPB is issued, your goods can be released duty-free and tax-free, subject to regulations.

Read more: 3 tips to avoid having goods stuck at Indonesian customs

This final stage completes the process, allowing you to settle comfortably in Indonesia while avoiding unnecessary delays, penalties, and additional expenses.

Read more: 3 tips to avoid having goods stuck at Indonesian customs

Streamline your customs declaration process with Ascentium

Importing personal or household goods into Indonesia with strict documentation requirements and customs inspections can be challenging. You do not have to worry with Ascentium Indonesia (an Ascentium Company).

We handle the customs declaration process so your relocation or business can move forward without delays. Here is how we can help:

• Importer of Record: We act as your legal representative, managing all customs clearance procedures and ensuring full compliance with PMK No. 25/2025.
• Import Permit: Our experts simplify securing import licenses and handle all documentation to prevent costly delays.