1. A bonded area is a specialized place for storing imported goods and/or goods from other areas (bonded storage area), intended for processing or consolidation before export or import. 2. Companies located within bonded area facilities find it convenient for the import and export of raw materials and products, as well as benefiting from the following special conditions: 1. There is no need for physical inspections at the port, resulting in shorter processing times. 2. Companies can benefit from tariff advantages, such as temporary suspension of tariffs on imported goods, exemption from value-added tax (VAT) and luxury goods VAT, as well as a 22% income tax exemption. This enhances the price competitiveness of companies and allows for savings on tax expenses. 3. Tariff exemptions (if the products in the bonded area are subject to taxation, tariffs can be exempted). 4. No need for physical inspections at the unloading port. 3. Bonded area facilities must meet the following conditions: 1. Located in an industrial park without restrictions on factory area (e.g., for factories outside industrial parks, the minimum area is at least 10,000 square meters). 2. Accessible directly from public roads with passage available for container trucks. 3. Clearly defined boundaries and area. 4. Intended for processing raw materials into products. In addition, the buildings of bonded area companies must meet the following conditions: 1. Located in a position accessible directly from public roads with passage available for container trucks. 2. Clearly demarcated boundaries, such as natural boundaries or artificial boundaries (barriers, buildings, landmarks, or other delineated areas). 4. If the conditions for a bonded area are met but the bonded area status is not applied for, then the advantages described in number 2 cannot be obtained. 5. The bonded area facilities remains in force while the main business activity is being carried on (unless the customs office revokes or freezes the bonded area facility)
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Processing Time : 60 Working Times Basic Requirements: 1. Director’s KTP/passport 2. Business registration certificate (NIB) 3. Email address and password (consistent with NIB) 4. Activated business license 5. Company tax identification number, tax registration certificate, and taxpayer identification letter (NPWP, SKT & SPPKP) 6. Tax declarations for the past year 7. Lease agreement for land/ building certificate 8. Company profile (including economic impact analysis report) Technical Requirements: 1. Located within an industrial park or at least 10,000 square meters outside an industrial park 2. Display the name of the bonded area prominently visible to the public 3. Provide electronic data interchange under customs supervision for use by bonded area companies or PDKB 4. Utilize closed-circuit television (CCTV) for real-time online monitoring of goods entering and leaving, with data stored for at least 7 days accessible to the Customs and Tax Offices 5. Conduct inventory counting of goods eligible for customs, tax, and tax incentives at least once a year under supervision of the supervisory customs office, and submit inventory report to the local tax office within 2 months after counting 6. Maintain records of fixed assets used for financing construction/building and office equipment, stored in the bonded area business premises 7. Maintain and securely store all books, records, and documents related to business activities at the business premises for a period of 10 years |