What you can bring into Bali duty free

A page on this site said the June 2025 amendment deleted the rule on mixing tobacco types within one allowance. That was wrong. The clause was deleted from PMK 203/PMK.04/2017, but the same rule had already been restated nearly eight months earlier in a regulation nobody cites, and it is displayed today on the government's own arrival form. The amendment did not delete a rule. It deleted a copy of one that had already moved.

The USD 500 line

Pasal 12 ayat (1) of PMK 203/PMK.04/2017, as rewritten by PMK 34 Tahun 2025, grants personal goods acquired abroad an exemption from import duty up to a customs value of FOB USD 500 per person, per arrival. Goods inside that line also pay no VAT, no luxury goods tax and no withheld income tax, under the same rewrite:

tidak dipungut pajak pertambahan nilai atau pajak pertambahan nilai dan pajak penjualan atas barang mewah; dan dikecualikan dari pemungutan pajak penghasilan.

Alcohol, tobacco and e-cigarettes: where the numbers actually live now

The 2025 amendment did not delete the excise quantities. It deleted them from Pasal 13, replacing the paragraph with a bare instruction to look elsewhere: allowances apply "sesuai dengan ketentuan peraturan perundang-undangan yang mengatur mengenai tata cara pembebasan cukai," in accordance with the regulation governing excise exemption procedure. That regulation is PMK 82 Tahun 2024, and it partially repealed PMK 203/2017 on 18 October 2024, nearly eight months before the amendment took effect on 6 June 2025. Its own Pasal 57 huruf d lists exactly what it took out of the 2017 text: "Pasal 13 ayat (1) dan ayat (2) dan Pasal 15 ayat (1) dan ayat (2)". The June 2025 amendment rewrote and deleted paragraphs that were already revoked.

PMK 82/2024 has itself been amended once, by PMK 34 Tahun 2026, in force 25 May 2026. We read it. It adds one paragraph to Pasal 8, on industry classification for ethanol used in fuel blending, and touches nothing in Pasal 36.

Pasal 36 ayat (2) of PMK 82/2024 is where the figures sit today, and they match what circulated under the old article: 1 litre of alcohol, 200 cigarettes, 25 cigars, or 100 grams of tembakau iris or other processed tobacco, per adult. The same paragraph also grants an allowance no 2017 guide could have printed, because it did not exist: 140 sticks or 40 capsules of solid e-cigarette product, 30 ml of open-system liquid, or 12 ml of closed-system liquid, per adult.

"Per adult" needs a number. Pasal 36 says setiap orang dewasa and sets no age. The bc22 arrival form does: passengers "berusia 21 tahun ke atas (Minuman Beralkohol) dan berusia 18 tahun ke atas (Hasil Tembakau)". Twenty-one for the litre of alcohol, eighteen for the tobacco allowance, and the e-cigarette lines are hasil tembakau in Pasal 36 ayat (2), so the eighteen covers them. A 19-year-old gets the cigarettes and not the bottle.

Read the paragraph's structure, not just its numbers. All seven items, cigarettes, cigars, tembakau iris, other processed tobacco and the three e-cigarette forms, sit under one heading, untuk hasil tembakau berupa. They are one list, not seven allowances. A vape is not something you carry in addition to your cigarettes: it draws on the same pool, which is exactly what the next section is about.

The mixing rule: deleted from one article, live in another

Pasal 13 ayat (2) of the 2017 regulation once read:

Dalam hal produk hasil tembakau lainnya... terdiri atas lebih dari 1 (satu) jenis produk hasil tembakau, pembebasan bea masuk dan/atau cukai diberikan setara dengan perbandingan jumlah per jenis produk hasil tembakau lainnya tersebut.

PMK 34/2025 deleted that paragraph outright: "ayat (2) dihapus." A traveller carrying two kinds of tobacco, part of a 200-cigarette allowance in sigaret and part in tembakau iris, might reasonably assume the proportional split no longer applies. It does. Pasal 36 ayat (7) of PMK 82/2024, in force since before the deletion, states a broader rule:

Pembebasan Cukai diberikan sesuai perbandingan secara proporsional sepanjang masih dalam Batasan Pembebasan Cukai setiap jenis hasil tembakau.

Broader, because the deleted paragraph reached only a mix of produk hasil tembakau lainnya, while ayat (7) speaks of more than one jenis hasil tembakau, which covers the three e-cigarette forms as much as the four older ones. Cigarettes plus a vape is a mix, and it splits.

The bc22 page at ecd.beacukai.go.id, re-read on 6 September 2026, still prints the same instruction: "Jika Anda membawa lebih dari 1 (satu) jenis BKC Hasil Tembakau, pembebasan cukai diberikan secara proporsional." Read the amended instrument alone and the rule seems to vanish. Read the regulation it points to, and it is on the government's own form.

Above the exemption: a flat 10 percent, since 2018, in Pasal 24

An earlier version of this page said the flat rate arrived in June 2025 and replaced item-by-item classification. Wrong on both counts. Pasal 24 ayat (1) of the 2017 text, in force since 1 January 2018, already read:

Terhadap barang impor bawaan Penumpang ... yang memiliki nilai pabean melebihi FOB USD500.00 ...: a. tarif bea masuk ditetapkan sebesar 10% (sepuluh persen); dan b. nilai pabean ditetapkan berdasarkan keseluruhan nilai pabean barang impor bawaan Penumpang dikurangi dengan FOB USD500,00.

Item-by-item classification at general tariff rates was Pasal 24 ayat (3) of the 2017 text, and it governed goods that are not personal passenger goods, an adjacent situation; the June 2025 amendment replaced that too with a flat 10 percent, VAT and 5 percent income tax. What PMK 34/2025 added to ayat (1) is two letters. Letter c: VAT, or VAT and luxury goods tax, at the rates in the VAT legislation. Letter d: the excess is "dikecualikan dari pemungutan pajak penghasilan", exempt from import income tax, where the 2017 text's Pasal 25 had sent import taxes back to the general tax rules.

So: a flat 10 percent duty, charged on the total value minus the USD 500 you were entitled to, plus VAT, and no import income tax. Only the excess pays.

The bottle, or vape, too many is not taxed

Excise goods above the allowance, alcohol, tobacco or e-cigarette product alike, are not charged. They are removed. The article that says so is Pasal 13 ayat (3) of PMK 203/2017, rewritten by PMK 34/2025 and still in force: "atas kelebihan jumlah tersebut langsung dimusnahkan oleh Pejabat Bea dan Cukai dengan atau tanpa disaksikan Penumpang yang bersangkutan". Destroyed by the customs officer, with or without the passenger watching.

An earlier version of this page put those words in Pasal 36 ayat (8) of PMK 82/2024. They are not there. For passengers, letter (a) of that paragraph only refers back: the excess is "dimusnahkan sesuai dengan ketentuan peraturan perundang-undangan di bidang kepabeanan". Letter (b) does name the officer and a witness, "dimusnahkan oleh Pejabat Bea dan Cukai dengan disaksikan oleh penyelenggara pos", but for postal consignments, not for the bag you carry. The bc22 form states the passenger rule the same way as Pasal 13 ayat (3): "dengan atau tanpa disaksikan oleh penumpang dan awak sarana pengangkut". There is no counter where it waits for your departure, and no option to pay duty on a second litre or a fourth vape cartridge.

Where the declaration is filed now

The customs declaration is mandatory whatever you carry. Since 1 September 2025 it is filed through allindonesia.imigrasi.go.id, the same portal as the arrival card. The bc22 page at ecd.beacukai.go.id says so in a banner: "Mulai tanggal 1 September 2025, seluruh penumpang dan crew tujuan Indonesia wajib melakukan pengisian Customs Declaration melalui allindonesia.imigrasi.go.id". That page is still live and still displays the allowance table, the ages and the proportional rule.

The fee side of arrival, the declaration included, is covered in everything you must pay to enter. If you are bringing a phone, handheld or cellular tablet to use on an Indonesian network, point H of the bc22 form asks you to report it to customs at arrival, and the steps are on our IMEI registration page.

What we could not establish

• How strictly the USD 500 valuation is enforced in practice at Ngurah Rai,
• and what triggers a bag inspection. No official document states this.
• The rules on carrying cash above Rp 100,000,000 sit in anti money
• laundering law rather than customs regulation, and have their own page:
• how much cash you can carry into and out of Bali.