ARTICLE 16B of the Value Added Tax Law (VAT Law) gives the government the authority to provide tax facilities at bonded storage places.
This facility is aimed at encouraging exports, which is a national priority. The provision of these facilities is contained in Government Regulation Number 32 of 2009.
However, along with the development of international trade practices, the government adjusted these regulations and promulgated Government Regulation Number 85 of 2015.
These adjustments were made to increase national competitiveness, reduce logistics costs, reduce stockpiling burdens, and reduce dwelling time at ports.
To make this happen, the government is developing other forms of bonded storage. So, what is actually meant by a bonded storage area?
REFERRING TO Article 1 number 17 of the Customs Law in conjunction with Article 1 number 1 PP 32/2009, a bonded storage place (TPB) is a building, place or area that meets certain requirements which is used to store goods for a specific purpose by obtaining a suspension of import duties.
Suspension of import duties is one type of facility in the customs sector. This facility temporarily eliminates the obligation to pay import duties until an obligation to pay import duties arises based on the Customs Law.
The TPB form is part of the customs area which is fully under the supervision of the Directorate General of Customs and Excise (DJBC). In more detail, based on Article 2 paragraph (1) PP 85/2015, there are 7 forms of TPB.
First, bonded warehouse. A bonded warehouse is a TPB for storing imported goods which can be accompanied by 1 or more activities. These activities include packaging, sorting, boxing, cutting of certain goods within a certain period of time to be re-issued.
Second, the bonded area. A bonded zone is a TPB for storing imported goods and/or goods originating from other places in the customs area to be processed or combined before being exported or imported for use.
Third, the Bonded Exhibition Holding Place (TPPB). TPPB is a TPB for stockpiling imported goods for a certain period of time, with or without goods from within the customs area for display.
Fourth, duty free shop. A duty-free shop is a TPB for stockpiling imported goods and/or goods from customs areas for sale to certain people.
Fifth, bonded auction place (TLB). TLB is a TPB for stockpiling imported goods for a certain period of time to be sold at auction.
Sixth, Bonded Recycling Area (KDUB). KDUB is a TPB for stockpiling imported goods for a certain period of time in which waste recycling activities are carried out from imports and/or from customs areas. So that it becomes a product that has added value and higher economic value.
Seventh, bonded logistics center. A bonded logistics center is a TPB for stockpiling goods from outside the customs area and/or goods from other places within the customs area which can be accompanied by 1 or more simple activities within a certain period of time for re-release. The bonded logistics center (PLB) is a development of the new TPB form outlined in PP 85/2015.
The addition of PLB as a form of TPB is expected to answer the needs of business actors and the government in creating conducive economic conditions. Each form of TPB has its own tax provisions and facilities which have been regulated in its own minister of finance regulations.
Meanwhile, the more detailed technical provisions of the PMK are outlined in the regulations of the director general of customs and excise. In general, apart from the suspension of import duties, another fiscal facility that can be obtained at the TPB is that there is no tax levy on imports.
Further provisions regarding the TPB can be seen in Article 44 of Law Number 10 of 1995 jo. Number 17 of 2006, PP 32 of 2009 to PMK 85/2015 In addition, PMK 131/2018 concerning Bonded Zones, PMK 155/2019 concerning Bonded Warehouses, Regulation of the Director General of Customs and Excise Number PER-57/BC/2011 jo PER-02/ BC/2012 jo. PER-17/BC/2012 concerning Bonded Zones), and Regulation of the Director General of Customs and Excise Number PER-50/BC/2011 concerning bonded warehouses.
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