Bonded Warehouse
A bonded warehouse (gudang berikat) is one type of bonded storage facility supervised by Indonesian Customs, where imported goods are stored with import duty and taxes suspended until they are released. If goods are re-exported or supplied to a bonded zone, the levies may not be payable under the rules. The facility eases cash flow for importers and distributors. Licensing, permitted activities and reporting are set by Ministry of Finance regulations; check current DJBC rules.
Related terms
- Bonded Zone (Kawasan Berikat)
A bonded zone (kawasan berikat) is a bonded storage area for holding and processing goods, mainly for export, where import duty is suspended and import taxes are not collected.
- Import Duty
Import duty is the state levy on imported goods, calculated as the BTKI 2022 rate times the customs value.
- Customs Broker (PPJK)
A PPJK is a business licensed by Indonesian customs to handle customs formalities on behalf of an importer or exporter, such as filing the PIB or PEB and attending physical inspec…
- Import VAT (PPN Impor)
Import VAT is value added tax on imported taxable goods, collected by customs together with import duty.