Scribd
Upload
558 views5 pages

Bonded Warehouses PDF

Uploaded by

Daisy Anita Susilo
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
558 views5 pages

Bonded Warehouses PDF

Uploaded by

Daisy Anita Susilo
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
You are on page 1/ 5

CLIENT NEWSFLASH

Introduction to Bonded Storage Areas

In today’s era of seemingly borderless trade, it is important for a country to support the infrastructure sector,
so that domestically produced goods can compete with products from other countries. Indonesia is not an
exception. The government established the legal framework for Bonded Storage Areas in order to incentivize
industrial production and trade across the country.

Bonded Storage Areas, pursuant to Government Regulation No. 32 of 2009, as recently amended by
Government Regulation No. 85 of 2015 (“Bonded Storage Regulation”), are areas that fulfill specific
requirements which are used to store goods and receive certain facilities.

According to the Bonded Storage Regulation, there are seven types of Bonded Storage Areas:

1. Bonded Warehouse (Gudang Berikat).


2. Bonded Zone (Kawasan Berikat).
3. Bonded Logistics Center (Pusat Logistik Berikat).
4. Bonded Exhibition Area (Tempat Penyelenggaraan Pameran Berikat).
5. Duty Free Shop (Toko Bebas Bea).
6. Bonded Auction Place (Tempat Lelang Berikat).
7. Bonded Recycling Zone (Kawasan Daur Ulang Berikat).

This newsflash will discuss the following:

1. Bonded Warehouses, as set out under Minister of Finance Regulation No. 143/PMK.04/2011
regarding Bonded Warehouses (“Bonded Warehouse Regulation”);
2. Bonded Zones, as governed under Minister of Finance Regulation No. 147/PMK.04/2011
regarding Bonded Zones, as lastly amended by Regulation No. 120/PMK.04/2013 (“Bonded Zone
Regulation”); and
3. Bonded Logistics Centers, as stipulated under Minister of Finance Regulation No.
272/PMK.04/2015 regarding Bonded Logistics Centers (“Bonded Logistics Regulation”).

 DEFINITIONS

Bonded Warehouses, Bonded Zones, and Bonded Logistics Centers have similar purposes: to support industry
and to encourage the export of domestically produced goods, as can be seen from their respective definitions.

Bonded Warehouse Bonded Zone Bonded Logistics Center


A structure or building in which An area in which imported goods A place to store imported or
imported goods are stored for and/or goods from other locations domestically produced goods for a
further processing, e.g., in Indonesia are stored to be period of time, during which they
packaging/repackaging, sorting, processed primarily for export. undergo packaging, sorting,
kitting and the like, to be extracted standardization, kitting, packing,
within a certain period of time. reassembling/repair, and labelling
before being extracted for a
There are three types of Bonded specific purpose, such as delivery
Bonded Warehouse Bonded Zone Bonded Logistics Center
Warehouses: to another bonded storage area,
use by industry, export or re-
1. Bonded Warehouses for export. Goods may be stored for
imported goods distributed to up to three years, although certain
industrial companies (limited goods are eligible for extension,
to manufacturing, mining, such as goods for mining, oil and
heavy equipment, and oil gas operations, and specific
services industries). industries.

2. Bonded Warehouses that act


as distribution centers for
duty-free stores.

3. Bonded Warehouses for goods


in transit that will be re-
exported.

 REQUIREMENTS

Areas that are intended to become a Bonded Warehouse, Bonded Zone, or Bonded Logistics Center must fulfil
certain requirements.

Bonded Warehouse Bonded Zone Bonded Logistics Center


1. Used only to store goods to 1. Used for processing raw 1. Has a transit area for goods
support industrial activities, to materials into finished goods that have registered for
be distributed to duty free customs notification
stores, or to be exported
2. Has clear demarcations and 2. Has clear demarcations 2. Has clear demarcations
borders
3. Located in an area that has 3. Located in an area that has 3. Located in an area that has
direct access to a public road direct access to a public road direct access to a public road
and can be accessed by and can be accessed by and can be accessed by
container transport vehicles container transport vehicles container transport vehicles
4. Is not directly adjacent to 4. Is not directly adjacent with 4. Has an area allocated for
other buildings other buildings physical examination of
imported goods and goods to
be exported
5. Has one main entrance for 5. Has one main entrance for 5. Has an area for storage,
import and export of goods traffic of goods that can be loading and unloading,
that can be directly accessed passed by transport vehicles importation and extraction of
by transport carriers goods to and from overseas,
or other locations in Indonesia

 FACILITIES AND INCENTIVES

In order to understand the incentives granted to Bonded Warehouses, Bonded Zones, and Bonded Logistics
Centers, it is important to elaborate the treatment of taxes and duties on goods when they enter or exit
Bonded Storage Areas.
Entering

Upon entering a Bonded Warehouse or Bonded Zone, goods can be provided with one or more of the
following:

1. Import duty postponement.


2. Excise waiver.
3. Exemption from Import Taxes (Pajak Dalam Rangka Impor – “PDRI”).

Only certain types of goods can receive these facilities for entering a Bonded Zone:

1. Raw and production auxiliary materials for further processing.


2. Capital goods to be used within the Bonded Zone.
3. Produce of other Bonded Zones to be further processed or used in another Bonded Zone.
4. Goods produced in a Bonded Zone to be processed further or turned into capital goods for
production.
5. Goods produced in a Bonded Zone returned from outside the customs area or a Bonded Exhibition
Location into a Bonded Zone.
6. Finished goods from outside the customs area to be combined with goods produced in a Bonded
Zone specifically for export.
7. Packaging or packaging equipment from outside the customs area and/or another Bonded Zone that
will be an integral part of the goods produced in a Bonded Zone.

For Bonded Zones, the following types of goods are granted with exemptions from VAT or Luxury Goods Tax:

1. Goods from other customs areas to be processed further in the Bonded Zone.
2. Goods from another Bonded Zone or other customs area to be processed further under a subcontract
arrangement.
3. Machinery and/or moulding returned from another Bonded Zone or other customs area that was
loaned from the Bonded Zone.
4. Semi-finished goods from another Bonded Zone or other customs area to be further processed in the
Bonded Zone.
5. Goods produced in another Bonded Zone or other customs area that will be combined with goods
produced by the Bonded Zone to be exported.
6. Packaging or packaging equipment from other customs areas to be used by the goods produced by
the Bonded Zone.

On the other hand, there are various types of facilities for goods entering a Bonded Logistics Center, as
elaborated in the following table.

Type of Goods Exemptions


Goods imported to a Bonded Logistics Center 1. Import duty;
2. Tax on import activities; and/or
3. Excise.

1. Goods that are moved from a Bonded Logistics 1. Import duty, PDRI, excise, and/or value-added tax;
Center to another Bonded Logistics Center. or
2. Value-added tax and luxury goods tax.
2. Imported goods that are moved to a Bonded
Logistics Center from another type of Bonded
Storage Area.
Type of Goods Exemptions
3. Imported goods that are moved to a Bonded
Logistics Center from a Special Economic Zone,
Free Zone, or other type of economic areas.

4. Imported goods that are moved to a Bonded


Logistics Center from another area in Indonesia
for a specific purpose.

1. Domestic goods that are moved to a Bonded 1. Value-added tax; or


Logistics Center from another type of bonded 2. Value-added tax and luxury goods tax.
storage area.

2. Domestic goods that are moved to a Bonded


Logistics Center from a Special Economic Zone,
Free Zone, or other type of economic area.

3. Domestic goods that are moved to a Bonded


Logistics Center from another place for the
purpose of export consolidation or procurement
of exported goods.

Goods may only enter a Bonded Logistics Center for the following purposes:

1. To support goods from non-customs areas stored in the Bonded Logistics Center
2. Goods needed to carry out certain processes for the goods stored in the Bonded Logistics Center,
such as packaging, sorting, standardization, kitting, packing, reassembling/repair, and labelling
3. Goods produced by small and medium scaled industrial companies
4. For export purposes
5. For specific purposes in another customs area

Exiting

Goods produced in a Bonded Warehouse or Bonded Zone to be transported to any other location in Indonesia
are imposed with:

1. Import duty that had to be paid when the goods entered the Bonded Warehouse;
2. Excise; and
3. PDRI based on the tariff when the Import Customs Notification for the goods was registered and the
value of the goods when the goods were imported into the Bonded Warehouse.

Because of these provisions, the costs are relatively lower when importing goods into a Bonded Warehouse or
Bonded Zone and processing them there, as the import duty and taxes imposed are calculated based on when
the goods were imported into the Bonded Warehouse or Bonded Zone, not the value of the finished products.
For goods exiting a Bonded Logistics Center, the goods will be granted with a deduction of import duty and
PDRI. For goods that were processed in a Bonded Logistics Center, import duty and PDRI will only be imposed
on components that were imported from overseas.
Moreover, goods may only exit a Bonded Logistics Center for specific purposes:

1. To support the industrial activities in a Bonded Zone, Special Economic Zone or other economic
area determined by the government.
2. To support the industrial activities of a customs area.
3. For other Bonded Logistics Centers.
4. To be exported.
5. To support industrial activities that are granted with Import duty waivers, reductions or refunds.
6. To support industrial activities that have acquired import duty facilities from the government.
7. To support distribution of certain goods domestically.
8. To support small and medium scaled industrial activities in other customs areas.

 CONCLUSION

Each type of Bonded Storage Area has its own advantages and disadvantages:

Bonded Warehouses Bonded Zones Bonded Logistics Centers


1. Suitable for export purposes 1. Suitable for export purposes 1. More appropriate for
or producing goods from or producing goods from exporting goods or importing
imported materials imported materials goods to support domestic
2. Limited to three types of 2. Not subject to limitative industrial activities
classification: 1) for classifications 2. May only carry out simple
distributing goods to 3. Require a larger area than a tasks, such as packaging,
manufacturing, mining, heavy Bonded Warehouse labelling and quality control,
equipment or oil services before the goods are
companies, 2) distribution exported or distributed to
center for duty-free store, or domestic industrial
3) for goods in transit that will companies
be re-exported

February 16, 2016


ARFIDEA KADRI S AHET APY -ENGEL T ISNADISASTRA
Please contact Arfidea Dwi Saraswati ([email protected]) or further information.

Disclaimer:
The foregoing material is the property of AKSET and may not be used by any other party without prior written
consent. The information herein is of general nature and should not be treated as legal advice, nor shall it be relied upon
by any party for any circumstance. Specific legal advice should be sought by interested parties to address their particular
circumstances.

Copyright © 2016 AKSET. All rights reserved.

You might also like