Production Control

Indonesia Customs Strengthens Online Monitoring of Bonded Factories

2019/05/24

インドネシア税関による保税工場に対するオンライン監視強化

BC forms required for the entry and exit of a bonded storage facility (TPB)

Bonded is "a temporary deferral of the collection of customs duties" and the bonded area in Indonesia is called Kawasan Berikat (KB or Kaber) and the non-bonded area is called Daerah Pabean Indonesia Lainnya (DPIL).

保税蔵置場(TPB)の入庫と出庫で必要となるBC帳票

However, the concept of a bonded storage area (Tempat Penimbunan Berikat (TPB)) within a bonded zone (KB) is used to define a more limited location, which is "a structure, place or area that meets specific requirements that is used for the storage of goods under tariff forbearance and for a specific purpose", while other locations within the tariff territory (areas subject to tariffs not specified in the TPB, i.e. locations outside the TPB) are called Tempat Lain Dalam Daerah Pabean (TLDDP).

At the bonded warehouse, tax reports are required on the following BC forms at the time of arrival and shipment.

BC帳票 説明(インドネシア語) 説明(日本語)
BC2.0 Pemberitahuan Impor Barang(PIB) Import declaration
BC3.0 Pemberitahuan Ekspor Barang(PEB) Export declaration
BC1.0 Rencana Kedatangan Sarana Pengangkut/Jadwal Kedatangan Sarana Pengangkut(RKSP/JKSP) Notification of the vessel's scheduled arrival: Information on the vessel and schedule of arrival of the cargo
BC1.1 Pemberitahuan Inward Manifes/Outward Manifes Port of Entry Notification for Imported Cargo
BC2.3 Pemberitahuan Impor Barang Untuk Ditimbun Di Tempat Penimbunan Berikat(TPB)dari Tempat Penimbunan Sementara(TPS) Bonded carriage declaration: an import declaration from a temporary storage site (such as a TPS port) for storage in a bonded storage site (a structure, place or area meeting specific requirements that is subject to tariff deferral and is used to store goods for a specific purpose).
BC2.4 Pemberitahuan Ekspor Barang dari perusahaan penerima fasilitas KITE(KEMUDAHAN IMPORT TUJUAN EKSPOR)ke Tempat Penimbunan Berikat(TPB) Export declaration from the KITE beneficiary company to the bonded warehouse (export for the KITE beneficiary company).
BC2.5 Pemberitahuan Impor Barang Dari Tempat Penimbunan Berikat(TPB)ke perusahaan penerima fasilitas KITE(KEMUDAHAN IMPORT TUJUAN EKSPOR) Import declarations from bonded depots to companies benefiting from KITE (Import for Export purposes).
BC2.6.1 Pemberitahuan Pengeluaran Barang Dari Tempat Penimbunan Berikat(TPB) Dengan Jaminan Export declarations from bonded storage to other locations in the customs territory (non-TPB customs territory) on a guaranteed basis.

⇒Report the delivery of subcontracted items, loaned items, and repaired items.

BC2.6.2 Pemberitahuan Pmasukan Kembali Barang Yang Dikeluarkan Dari Tempat Penimbunan Berikat(TPB) Dengan Jaminan Declaring the return entry of goods that have been shipped out of the bonded warehouse to another location in the customs territory (non-TPB customs territory) under warranty.

⇒Return and receipt of subcontracted goods, loaned goods, and repaired goods.

BC2.7 Pemberitahuan Pengeluaran Barang Dari Tempat Penimbunan Berikat(TPB) Ke Tempat Penimbunan Berikat Lainnya. Declarations to leave the bonded warehouse to the bonded warehouse
BC4.0 Pemberitahuan Pemasukan Barang Asal Tempat Lain Dalam Daerah Pabean(TLDDP) Ke Tempat Penimbunan Berikat(TPB) Declaration of entry into the bonded warehouse: declaration of entry into the bonded warehouse from another location in the customs territory (customs territory other than TPB).

⇒Declares the receipt of purchased items, subcontracted items, loaned items, and repaired items.

BC4.1 Pemberitahuan Pengeluaran Barang Asal Tempat Lain Dalam Daerah Pabean Dari Tempat Penimbunan Berikat Declarations of release from bonded storage to other locations in the customs territory (non-TPB customs territory)

⇒Report on the delivery of goods for sale, subcontract, loan, and repair.

BC1.6 Pemberitahuan Impor Barang Untuk Ditimbun Di Pusat Logistik Berikat(PLB) Import declarations for storage in bonded logistics centres (TPBs for storing goods originating in the customs territory and/or elsewhere in the customs territory for re-shipment within a specified period of time)
BC2.8 Pemberitahuan Impor Barang Dari Pusat Logistik Berikat Import declarations from bonded distribution centers

Inventory Control Status and CCTV Monitoring by Customs for Bonded Factories, which came into effect in January 2013.

The law requiring bonded factories (Pengusaha Kawasan Berikat) to implement an online system (IT Inventory) to enable customs to monitor inventory management status, which was issued by the Minister of Finance (Menteri Keuangan) and the Indonesian Customs (Bea Cukai) in 2011, has already been in effect since January 2013 and should have been in place in all bonded factories as of May 2019.

Bonded factories are then required to submit a printout of the history of receipt and payment of raw materials, work-in-progress, products, scrap, etc. in the factory and the status of inventory by the 10th of the following month, once every four months.

At that time, what customs wants to know most is the BC number attached to the arrival slip (Surat Jalan) and the new BC number attached to the shipment slip (Surat Jalan) at the time of product shipment, and it is questioned that the raw materials exempted from duty at the time of import are properly processed and shipped in the bonded factory.

Documents to be submitted to the customs office

  • Receiver information (BC number, items, quantity, unit price, etc.)
    ⇒BC2.6.2, BC2.3, BC2.4, BC2.7, BC4.0
  • Shipping information (BC number, item, quantity, amount, BC number at the time of arrival of raw materials, amount of raw materials, etc.)
    ⇒BC2.6.1, BC2.7, BC3.0, BC4.1, BC2.5
    ⇒Customers are required to register with CEISA (Customs-Excise Information System and Automation) and obtain an approval number for their shipments.
  • Receive and deliver products, work in process, raw materials, and scrap, adjust inventory, and provide information on current inventory (items, quantities, etc.)

In order to calculate the amount of raw materials used in the product, it is necessary to obtain the unit price by referring to the corresponding BC number in order to calculate the amount of raw materials used in the product when registering the shipment information to CEISA.

In addition, the above information needs to be viewable by customs via the Internet, as well as the online delivery to customs of CCTV footage installed at two locations, one at the warehouse entrance and the other at the container loading point, which is called the IT Inventory system.

Depending on whether or not the above documents can be submitted by the 10th of the following month, the bonded factory will be categorized as hijau (green), kuning (yellow) or merah (red) by the customs.

The customs clearance of imported goods into Indonesia is a time-consuming process that takes days to carefully check both the documents and the actual materials imported by the companies categorized in red, which can have a huge negative impact on business such as stoppages of production lines at factories, delays in production and delays in delivery to customers.

IT Inventory system and accounting system integration obligations for bonded factories to come into effect in December 2019

Starting in 2013, the IT Inventory system, which allows customs to monitor inventory status, will be required to check the movement of quantities such as raw materials, work in progress, products, and scrap, but from December 2019, it will be mandatory to set up an online accounting system to report how the movement of quantities is related to the amount in the accounting.

To be more specific, Customs will examine whether the IT Inventory system in the bonded factory (Pengusaha Kawasan Berikat) is a subsystem of the accounting system (apakah IT Inventory perusahaan merupakan sub sistem dari sistem pencatatan perusahaan), and will classify it into the following four categories: 1 to pass, 2 to instruct, and 3 and 4 to fail.

  1. Perusahaan KB hanya menggunakan 1 (satu) aplikasi sistem pencatatan pembukuan dan IT Inventory merupakan bagian dari sistem pencatatan tersebut.
    ⇒IT Inventory and accounting systems linked in the same application
  2. Perusahaan KB menggunakan 2 (dua) aplikasi, di mana yang pertama adalah aplikasi sistem pencatatan pembukuan utama dan yang kedua adalah IT Inventory, di mana keduanya saling terintegrasi dan menggunakan sumber data yang sama dalam pencatatan keluar masuk barang (termasuk di dalamnya IT Inventory sebagai interface).
    ⇒IT Inventory and accounting systems are separate applications, but linked through an interface
  3. Perusahaan KB menggunakan 2 (dua) aplikasi, di mana yang pertama adalah aplikasi sistem pencatatan pembukuan utama dan yang kedua adalah IT Inventory, tetapi keduanya berdiri sendiri dan tidak saling terintegrasi, masingmasing menggunakan sumber data yang berbeda dalam pencatatan keluar masuk barang.
    ⇒IT Inventory and the accounting system are not linked in separate applications (IT Inventory's receipts and payments information is not linked to the accounting system's receivables and payables information).
  4. Perusahaan KB hanya menggunakan IT Inventory dalam pencatatan keluar masuk barang, dan pencatatan lainnya masih dilakukan secara manual atau berbantuan komputer, misal hanya menggunakan MS Excel.
    ⇒There is no accounting system in place and it is managed by Excel.

Since the bonded factory should have already implemented IT Inventory, the following options can be considered to receive the 1 judgment.

  1. Implement additional accounting modules for the current IT Inventory system.
  2. Develop additional accounting modules.
  3. Replace the new system with a set of IT Inventory and accounting systems.

Since any of these would be a huge burden on the bonded factory, it is possible to introduce a separate accounting system from the current IT inventory system and link them together through an interface to achieve the second judgment.

The policy of the customs is expected to become clearer in the future, but the accounting system required here as a subsystem is a different accounting system from the backbone system that the bonded factory has already introduced, and I think that the scope of showing is limited to the list of receivables and payables.