1.      The bonded warehouse only allows the storage of raw materials and auxiliary materials. It is not permitted to store semi-finished or finished products.

2.      Advantages of obtaining bonded warehouse facilities

1. Temporary exemption from import duties, tax-free status, and imported into bonded warehouses without import-related taxes PDRI. PDRI refers to taxes such as income tax 22 imports, income tax 22 exports, VAT on imports, and VAT on luxury goods.

2. There is no need to conduct physical inspection of goods at the unloading port.

3. Regarding the Indonesian import restrictions, regulations are currently ineffective when purchasing goods for bonded warehouses, but regulations prohibiting imported goods are already effective.

4. Goods stored in the bonded warehouse can be stored for a maximum period of 2 years from the date of importation to the bonded warehouse. If the storage period exceeds 2 years, the following measures are required to resolve the issue:

a. Re-exportation

b. Importation after fulfilling import regulations to settle import duties, taxes, and/or related import taxes

3.      Bonded warehouse requirements:

1. Trucks and/or other vehicles must be able to access the location of the bonded warehouse.

2. It must have clearly defined boundaries.

3. There must be a place for physical inspections.

4. It must have storage areas for goods, loading and unloading areas, and entry/exit gates.

5. Each business operation process must have clear layouts and boundaries.

6. It must have measuring instruments for storing goods.

7. It must provide a customs office located in front of the bonded warehouse and according to the following regulations:

a. The customs office must be sealed and unlocked only when customs officials arrive for on-site inspection.

b. Provide a set of computers/laptops that can connect to the network and interface with IT Inventory and CCTV.

c. The customs office must have desks, chairs, air conditioning, a set of bedding (including bed, pillow), and a restroom.

8. The bonded warehouse is allowed only one main gate for entry and exit of goods. 

4.      The bonded warehouse permit can be suspended if the bonded warehouse company is found to have engaged in the following:

1. Importing goods that do not comply with the regulations of the bonded warehouse permit.

2. Importing goods that are not permitted for import.

3. Storing goods from other places.

4. Failing to record the activities of the bonded warehouse.

5. Not conducting any activities for six consecutive months.

   During the suspension, the bonded warehouse company is prohibited from bringing goods into the bonded warehouse (temporary exemption from import duties, tax exemptions, and not collecting related import taxes PDRI such as income tax 22 imports, income tax 22 exports, import value-added tax, and luxury goods value-added tax). However, it is allowed to store goods and engage in other basic business activities, and shipments are permitted. 

5.      The bonded warehouse will be revoked if the following conditions are found:

1. The bonded warehouse has been inactive for 12 consecutive months.

2. Using an “invalid” business license.

3. Declared bankrupt.

4. Engaged in dishonest behavior during business activities, such as abusing bonded warehouse facilities and/or committing crimes related to customs and/or taxation.

5. Application for revocation. 

6.      After the revocation of the bonded warehouse, the remaining goods must be handled in one of the following ways within 30 days:

1. Re-exportation

2. Payment of import duties, taxes, and/or PDRI-related import obligations as required by customs and tax regulations

3. Transfer to a government-designated bonded warehouse, free trade zone, economic special zone (KEK), or other economic zones

7.      The bonded warehouse is prohibited from importing goods under the Ministry of Trade’s Policy No. 18 of 2021 regarding the prohibition of export and import of goods.

8.      The location of the bonded warehouse must belong to your company, proven by Certificate Of Ownership (SHM/Sertifikat Hak Milik)/Building Use Rights (HGB/Hak Guna Bangunan)/Administrative Rights (Hak Pengelolaan)/or Land Use Rights (HGU/Hak Guna Usaha) or by a lease agreement of at least 3 years.

9.      Bonded warehouses can be located inside or outside industrial parks, and currently, there is no specified minimum area requirement for bonded warehouses. However, if the land area/building area reaches or exceeds 10,000 square meters/1 hectare, it is recommended to apply for a bonded logistics center.

10.    The bonded warehouse remains valid as long as your company continues to operate, until the bonded warehouse permit is frozen or revoked by customs.

Please note:

The prohibition on importing goods into the bonded warehouse also excludes certain raw materials, such as:

1. Equipment and materials used for construction and/or expansion, for example: cement, sand, tools, or cranes used for building the bonded warehouse.

2. Office equipment, such as: photocopiers, computers, laptops, or air conditioners.

3. Goods consumed within the bonded warehouse, for example: food and beverages or fuel for equipment inside the bonded warehouse.