Bonded warehouse regulation in Indonesia
§ Law Number 10 Year 1995 on Customs.
§ Law Number 11 Year 1995 on Excise.
§ Government Regulation Number 33 Year 1996 on Bonded Storage as revised by Government Regulation Number 43 Year 1997.
§ Minister of Finance Decree Number 399/KMK.01/1996 dated 6 June 1996 on Bonded Warehouse.
§ Director General of Customs and Excise Decree Number Kep-09/BC/1997 dated 31 January 1997 on Procedures of Establishment of Bonded Warehouse and Procedures of goods admission to and release from Bonded Warehouse.
Bonded Warehouse (Gudang Berikat / GB) means a building or place with certain boundaries where activities such as storing, packaging, sorting, packing, labeling, cutting, or other activities are carried out to perform its function as center of distribution for imported goods designated to enter into Domestic Market or Bonded Zone or for re-exporting without being processed.
Provider of Bonded Warehouse (Penyelenggara Gudang Berikat / PGB) means a company or “cooperatives business unit” who has a license as an Operator of GB, who possesses, manages and provides infrastructures and equipments for other parties who perform business activities in the GB.
Company Operating at Bonded Warehouse (Pengusaha Pada Gudang Berikat / PPGB) means a company or “cooperatives business unit” who performs such activities inside GB.
Company Operating at GB must be the importer of goods entered into GB and if there are goods subject to the excise among those goods, Company Operating at GB must have a NPPBKC (Identification number for company of goods subject to the excise)
Deferred payment of Import duties, exemption of excise and un-imposition of Import-Related Taxes such as Value Added Tax (PPN), Sales tax for luxurious goods (PPnBM), and Income tax article 22 for import (PPh pasal 22) are granted for following goods:
1. Imported goods or equipments to be utilized in GB.
2. Goods released from GB to bonded zone.
3. Goods released from GB to company already granted with other facility schemes related to exportation.
4. Goods released from GB for re-export.
PROCEDURES TO RELEASE GOODS FROM GB
1. Imported for home use.
These goods are subject to import duty, excise, Import-related Taxes applicable and shall be declared using BC 2.5 form.
2. To Bonded Zone for further processing.
These goods are declared using BC 2.3 form attached with invoice from Company operating at GB.
3. To company already granted with other facility schemes related to exportation.
These goods are declared using BC 2.5 form.
4. For re-export.
These goods are declared using BC 3.0 form and BC 2.3 form.
DETERMINATION OF IMPORT DUTY, EXCISE, AND IMPORT-RELATED TAXES
§ Import Duty; based on customs value, currency rate and tariff rate at the time when the declaration is registered in Customs Office.
§ Excise; in accordance with excise regulation.
§ PPN, PPnBM, PPh article 22; based on import value and tariff rate at the time when the declaration is registered in Customs Office.
- Form of business shall be domestic investment (PMDN) companies, foreign investment (PMA) companies, limited liability companies (PT) or cooperatives business units.
- Application for license is submitted to Director General of Customs and Excise
- Applicant has business license
- Applicant has the taxpayer code number (NPWP), a determination as a taxpayer person for VAT (PKP), and has summit Annual Tax Return (SPT) of Income tax of corporate taxpayer of a recent year.
- Applicant has a prove of possession of a building or place or area with certain boundaries (fence)
- Applicant has certificate of establishment of the limited company or cooperatives business unit that has been validated by authority (Ministry of Law and Human Rights)
- Map/blue print of the place/location that will be established as a GB (has been approved by local government)
- BAP of GB location from Customs Office.
OBLIGATIONS OF OPERATOR OF GB AND COMPANY OPERATING AT GB
Obligations of Operator of GB are:
§ Carry out book-keeping/record and to keep import documents of goods and equipments used for construction and activities of GB.
§ Give recommendation for person who wants to apply for license of Company Operating at GB.
§ Apply for approval from Customs if he/she wants to hand over goods and equipments of his/her GB.
Obligations of Company Operating at GB are:
§ Carry out book-keeping of the goods removing in to and out of GB in accordance with Indonesia Financial Accounting Standard
§ Keep and maintain properly book-keeping, records and documents related with his/her business for ten years at their business premises
§ Keep, manage, and register carefully the goods stored in, removed in to, or removed out of GB.
§ Put code to every goods consistently.
§ Provide room and facilities for Customs Officers doing their job.
§ Resubmit or show books and correspondence related with import and export to Customs Officer and give information being asked.
§ Make and submit report every 2 months to Head of Customs Office regarding the goods stored in, removed in to, or removed out of GB during the last 2 months.
§ Operator of GB is prohibited to lend or hand over imported goods or equipments without permission from Directorate General of Customs and Excise
§ Operator of GB is prohibited to use imported goods or equipments for activities outside GB
§ Company Operating at GB is prohibited to store goods originated from other Indonesian Customs Territory in to GB that he/she administer.
LIABILITY OF COMPANY OPERATING AT GB
§ Company Operating at GB is liable for the following taxes owed of the goods removing in to or out of GB.
- Import Duty
- Value Added Tax (PPN),
- Sales Tax for Luxurious Goods (PPnBM),
- Income Tax of article 22 (PPh pasal 22)
For receiving above mentioned facility, Company at GB must submit security to Customs treasurer with the amount as much as estimated import duties, excise, PPN, PPnBM and PPh article 22 of 3 (three) month importation
§ GB Operator shall be exempted from the liability in case the goods stored at the GB:
- are destroyed unintentionally; and/or
- are destroyed with the approval and under Customs supervision; and/or
- are re-exported; and/or
- are imported for home use and/or
- are removed to Bonded Zone
- are removed to another Bonded Warehouse, or Customs Storage.