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BONDED LOGISTICS CENTER

FOR INCREASING NATION COMPETITIVENESS

Direktorat Jenderal Bea dan Cukai


Kementerian Keuangan RI
OUTLINE

Customs Facilitation Objectives

Customs Facilitation Matrix

Fiscal Incentives in Customs Facilitations

Bonded Logistics Center

2 Direktorat Jenderal Bea dan Cukai


Kementerian Keuangan RI
CUSTOMS FACILITATION OBJECTIVES

Customs
Facilitation

Objectives
Benefits

- To attract new investments


- To increase domestic Increasing:
investments
- To enhance local - Economic growth
productivities - Workforce
- To boost exports - Competitiveness
- To boost national economies - Export devisa

3 Direktorat Jenderal Bea dan Cukai


Kementerian Keuangan RI
CUSTOMS FACILITATION MATRIX

Manufacturing KITE KITE Bonded Industrial


Exepmetion Draw Zone Zone
back

Inland
FTA
Free Special
Trade Economic
Zones Zone

Exemption Bonded
for Capital Bonded
Logitsics
Investiment Warehou
Center
Non- se
Manufacturing Export Obligations

Non- Zone Non-


Zone Export Obligations

4 Direktorat Jenderal Bea dan Cukai


Kementerian Keuangan RI
FISCAL INCENTIVES
Special
KITE Free Trade
FISCAL STIMULUS Bonded Zone Industrial Zone Economic
Exemption Zone
MANUFACTURING

Zone

Deferred
Import Duty
Exemption

Excises Exemption

Uncollected
Import Tax
Exemption

VAT Uncollected

Bonded Special Economic


FISCAL STIMULUS Warehouse Bonded Free Trade Zone
NON-MANUFACTURING

Logistics Center Zone

Deferred
Import Duty
Exemption

Excises Exemption

Uncollected
Import Tax
Exemption

VAT Uncollected

5 Direktorat Jenderal Bea dan Cukai


Kementerian Keuangan RI
BLC
LEGAL FRAMEWORK

DGCE Regulation
Nr. 1/BC/2016
Nr. 2/BC/2016
Nr. 3/BC/2016
January 2016

11 BLC inaugurated by
Gov’t Regulation President
Nr. 85/2015 March 2016
November 2015 MoF Regulation
Nr. 272/PMK.04/2015
December 2015

2nd Economic Policy Package


September 2015

6 Direktorat Jenderal Bea dan Cukai


Kementerian Keuangan RI
BLC
GENERAL DEFINITION

Multifunction warehouse with fiscal facilitation and other


procedural easiness, such as:

Customs
Valuation at
the time of
release
Ownership Activity
Flexibility Flexibility
Origin and
Destination
Flexibility
Storage
Period
Flexibility

7 Direktorat Jenderal Bea dan Cukai


Kementerian Keuangan RI
BLC
REQUIREMENTS

Modernized and Expansive Automated Administratives

I. Clear business plan


II. One of:
• AEO;
• Listed in IDX; - Adequate lnternal • Land/warehouse ownership
• State-owned Control & title/contract;
Enterprise; - Extensive use of IT
• Lcoation permit, trade
• Stored certain Inventory in goods
permit, dan tax documents
goods/supporting management
certain industries; atau • Dokumen Lingkungan Hidup
• Minimum area of
10.000 M2, except for
good stored in tanks

8 Direktorat Jenderal Bea dan Cukai


Kementerian Keuangan RI
ACTIVITIES IN BLC

9 Direktorat Jenderal Bea dan Cukai


Kementerian Keuangan RI
PROCEDURAL EASINESS IN BLC

Restriction
regulation
not yet
Fast Simplified enacted
Services: license:
priority, lifetime & 1
periodic license for
document, & multiple
paperless 24 /7 locations
services &
e-payment
Partial Masterlist
Certificate facilitation
of Origin clearance

10 Direktorat Jenderal Bea dan Cukai


Kementerian Keuangan RI
GOODS OWNERSHIP IN BLC

BLC

1 PLB-owned Goods are entitled to BLC Operator or BLC Entrepeneur

Supplier-owned goods are consigned to BLC


2 Supplier-Owned (consignment). Transaction has not yet occurred upon
entering BLC

Goods have been entitled to importer in domestic, and


3 Importer-owned importer stored it temporarily in BLC. Transaction has
occurred.

11 Direktorat Jenderal Bea dan Cukai


Kementerian Keuangan RI
BLC AND BONDED WAREHOUSE
CHARACTERISTICS
Bonded Warehouse
Nr. Concept Bonded Logistics Center (PLB)
(GB)
a bonded storage for storing imported goods, with a bonded storage for storing imported goods
1 (one) or more activities such as packing/ and/or domestic goods, with 1 (one) or
repacking, sorting, kitting, boxing, tuning, cutting, more basic alteration for certain time to be
1. Legal Definition
of certain goods for certain time with the purpose redistributed.
to be redistributed.

Bonded Logistics Center-owned or


2. Goods Ownership Bonded Warehouse-owned
Consignment
3. Storage Period 1 year 3 years ++

4. Customs Valuation at the time of first stored at the time of release.

“One to many, many to one


5. Inflow - Outflow “One to One”
many to many”
6. Duty Import Duty, Import Tax, Local VAT Import Duty and Import Tax
7. License Period 3-5 years or end of contract lifetime
1-license for many
8. - permitted
locations
9. License Form Standard customized and thematic

12 Direktorat Jenderal Bea dan Cukai


Kementerian Keuangan RI
RISK MANAGEMENT

6. Monitor &
Evaluation
5. Regular
-Compliance -
Audit
4. Spot Check Performance -
Compliance Economic
Spot/random audit by Audit Impact.
3. Desk Audit
check by Unit
CCTV and IT Customs Office
2. Assistance
Inventory
Customs analysis, esp.
1. License
Facilitation unusual
Business Plan Agent transaction
Presentation.

13 Direktorat Jenderal Bea dan Cukai


Kementerian Keuangan RI
ESTABLISHED BLCs

NO Nama Perusahaan Lokasi Keterangan


1 PT Cipta Krida Bahari Cakung Supporting Industri Migas & Pertambangan
2 PT Petrosea Tbk Balikpapan Supporting industri Migas & Pertambangan
PT Pelabuhan Panajam
3 (Eastkal-Astra Group)
Balikpapan Supporting industri Migas & Pertambangan
Supporting industri Migas & Pertambangan
4 PT Dahana (Persero) Subang
(bahan peledak)
5 PT Kamadjaja Logistics Cibitung Supporting industri Makanan & Minuman
6 PT Toyota (TMMIN) Karawang Supporting Industri Otomotif
7 PT Agility International Halim & Pondok Ungu Supporting industri personal care/home care
PT Gerbang Teknologi
8 Cikarang (Cikarang Dry Port)
Cikarang Supporting industri tekstil (kapas)

9 PT Dunia Express Sunter & Karawang Supporting industri tekstil (kapas)


10 PT Khrisna Cargo International Benoa & Denpasar Supporting Industri Kecil Menengah
11 PT Vopak Terminal Merak Merak Supporting industri tekstil sintetis (bahan kimia)

14 Direktorat Jenderal Bea dan Cukai


Kementerian Keuangan RI
UPCOMING BLCs
NO Nama Perusahaan Lokasi Keterangan
1 PT Pertamina Driling Serv.Ind. Supporting Industri Migas
2 PT United Tractors Balikpapan Supporting industri Migas & Pertambangan
3 PT Mexis Balikpapan Supporting industri Migas & Pertambangan
4 PT Indocafco Karawang Supporting industri Pemintalan/tekstil
5 PT Lautan Luas Jakarta/Bekasi Supporting industri
6 PT Linc Logistic Jakarta/Bekasi Supporting Industri
BKDI / PT Tantra Karya
7 PangkalPinang Bursa Timah- Ekspor
Sejahtera
8 PT GMF Aeroasia Cikarang Supporting maintenance Pesawat
9 PT Damco Indonesia Marunda Ekspor
10 PT Honda Prospect Motor Karawang Supporting industri otomotif
11 PT Nikawai Karawang Supporting industri Pemintalan/tekstil
12 PT BP Indonesia / CKB Tangguh Supporting industri Migas & Pertambangan
13 PT Trakindo Utama /CKB Balikpapan Supporting industri Migas & Pertambangan
14 PT CKB Balikpapan Supporting industri Migas & Pertambangan
15 PT Megasetia Jakarta/Bekasi Supporting industri Farmasi

15 Direktorat Jenderal Bea dan Cukai


Kementerian Keuangan RI
TERIMA KASIH

Direktorat Jenderal Bea dan Cukai


Kementerian Keuangan RI