What you can bring into Bali duty free

Most guides quote the same three numbers for Indonesian customs, and the numbers are broadly right. What none of them say is which law the numbers come from, that it changed in June 2025, or what actually happens to the bottle too many. The answers are in two documents, and we read both.

The USD 500 line

Pasal 12 ayat (1) of PMK 203/PMK.04/2017, as rewritten by the 2025 amendment, grants personal goods acquired abroad an exemption from import duty up to a customs value of FOB USD 500 per person, per arrival.

The 2025 rewrite settled the tax side as well. Goods inside the exemption:

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

No VAT, no luxury goods tax, no withheld income tax. Under USD 500, the border costs nothing.

Alcohol and tobacco, per adult

Pasal 13 ayat (1) sets the excise allowance for each adult:

200 (dua ratus) batang sigaret, 25 (dua puluh lima) batang cerutu, atau 100 (seratus) gram tembakau iris/produk hasil tembakau lainnya; dan/atau 1 (satu) liter minuman mengandung etil alkohol.

200 cigarettes, 25 cigars or 100 grams of other tobacco, and 1 litre of anything alcoholic. The quantities are unchanged since 2017: the amendment touched the article but left them as they were.

Above the line: a flat 10 percent

Before June 2025, goods above the exemption were classified item by item at whatever rate each attracted. The amendment replaced that with one number:

tarif bea masuk ditetapkan sebesar 10% (sepuluh persen); nilai pabean ditetapkan berdasarkan keseluruhan nilai pabean barang pribadi Penumpang dikurangi dengan FOB USD500.00

A flat 10 percent duty, charged on the total value minus the USD 500 you were entitled to, plus VAT on the same base. Only the excess pays.

The bottle too many is not taxed

The clause missing from every travel guide is Pasal 13 ayat (3). Excise goods above the allowance are not charged, they are removed:

atas kelebihan jumlah tersebut langsung dimusnahkan oleh Pejabat Bea dan Cukai dengan atau tanpa disaksikan Penumpang yang bersangkutan.

Destroyed immediately by the customs officer, with or without the passenger watching. There is no option to pay duty on a second litre, and no counter where it waits for your departure.

Which text is in force

PMK 34 Tahun 2025 amends the 2017 regulation and applies since 6 June 2025. Guides citing the 2017 text alone are quoting a law that has since been rewritten in its tax provisions, even where the headline numbers survived. The amendment also deleted the old rule on mixing tobacco product types within one allowance, so the proportional arithmetic some sites still explain no longer exists.

The declaration side of arrival, the electronic customs form included, is covered in everything you must pay to enter.

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 separate rules on carrying cash above Rp 100,000,000, which sit in
• anti money laundering law rather than customs regulation. They deserve
• their own page and will get one.