How Much Can You Bring Into Bali Duty-Free? The USD 500 Rule

The limit is USD 500 per person on every arrival, based on FOB value (the price of the goods, excluding shipping and insurance). Personal goods up to that amount are free of import duty, VAT, luxury tax and income tax. If you go over, only the excess is taxed. Checked in October 2026 against Finance Ministry Regulation (PMK) No. 34 of 2025 and official statements from Indonesia's Directorate General of Customs and Excise.

Is the USD 500 rule the same as before?

The number is the same; the way the excess is taxed changed. PMK 203/PMK.04/2017 already set USD 500 per person. PMK 34/2025, signed on 26 May 2025 and in force since 6 June 2025, changed a few points:

• Import duty on the excess value of personal goods is now a flat 10%.
• Personal goods above USD 500 still pay VAT, but Article 22 import income tax (PPh 22) is not collected. That was the explanation given by Customs communications director Nirwala Dwi Heryanto when the rule was announced in June 2025.
• Goods that are not personal, such as stock for resale, pay 10% duty, 12% VAT and 5% PPh 22.

Some tax consultancy summaries say the 5% income tax also applies to personal goods. The official Customs statement says it does not, so we follow the official version. If an officer assesses something different, the figure on the officer's assessment is what you pay, and you are entitled to ask for the legal basis.

What counts toward the USD 500?

Everything you acquired abroad and are bringing in, including purchases from the duty-free shop at your departure airport. "Duty free" means tax-free in the country you left, not exempt from Indonesian import duty. The allowance is per person, for each person's own luggage; the Customs FAQ gives the example of two adults and two children each getting USD 500.

Things you brought from home for your own use and will take back (a used phone, laptop or camera) count as a passenger's personal goods. In practice, officers mostly ask about new items still in the box, high-value items, or quantities beyond normal personal use. Keep your receipts, because the receipt value is the starting point for any calculation.

How is the tax calculated?

The order is: total value minus USD 500, 10% duty on that excess, then VAT on the excess plus the duty. VAT has been 12% since 2025, but for goods that are not classed as luxury items the tax base is 11/12 of the import value (PMK 131/2024), which works out to an effective 11%. Luxury goods can face the full 12% VAT plus luxury sales tax.

Example: you buy a laptop for USD 1,500 in Singapore and bring it to Bali.

• Excess: USD 1,500 minus USD 500 = USD 1,000
• Import duty 10%: USD 100
• Import value: USD 1,000 + USD 100 = USD 1,100
• VAT (12% x 11/12 x USD 1,100): USD 121
• PPh 22: not collected on personal goods
• Total: USD 221, roughly Rp3.6 million at Rp16,500 per USD

Customs uses the weekly tax exchange rate set by the Finance Minister, so the rupiah figure can move slightly. You pay at the Customs counter in the airport before taking the goods out.

What about a phone bought abroad?

There are two separate issues: tax and IMEI. The tax follows the USD 500 calculation above. IMEI only matters if you will use the phone with an Indonesian SIM card.

• Using roaming or an eSIM from home: no IMEI registration needed.
• Foreign tourists staying up to 90 days: the temporary IMEI activation is done at a mobile operator outlet when you buy a tourist SIM, not at Customs.
• Staying longer than 90 days, or Indonesian citizens: register the IMEI through the Customs website or app within 60 days of arrival, maximum two devices per person.

An honest caveat: when we checked in October 2026, the IMEI registration page on the Ngurah Rai Customs website still listed the old rates (11% VAT and 10-20% income tax) for phones over USD 500. It looks like the page has not been updated for PMK 34/2025. If you are carrying a new, expensive phone, ask at the airport Customs counter before you pay.

Where do you declare your shopping?

In the customs section of All Indonesia, the digital arrival card that since October 2025 has combined the old e-CD with the immigration and health forms. Step-by-step instructions are in our article on filling in the All Indonesia Arrival Card. If your goods exceed USD 500, answer "yes" to the goods question and use the red channel. Undeclared goods found during an inspection can be held and lead to administrative penalties, so declaring is nearly always cheaper.

Do alcohol and cigarettes count toward the USD 500?

No. They have separate quantity limits: 1 litre of alcoholic drinks and 200 cigarettes (or 25 cigars, or 100 grams of tobacco) per adult. Anything over is destroyed and cannot be paid off. Details are in how much alcohol you can bring into Bali.

Before landing, add up each person's purchases, keep receipts in your cabin bag, and pack new high-value items where they are easy to open. If you are only slightly over USD 500, the charge is usually a few hundred thousand rupiah, far less hassle than having goods held.