Implementation of Bonded Zone Facilities in Indonesia

International Journal of Research and Innovation in Social Science (IJRISS) | Volume III, Issue III, March 2019 | ISSN 2454–6186

Implementation of Bonded Zone Facilities in Indonesia

Ita Sulistyawati¹, Adi Sulistiyono², Moch. Najib Imanullah^3
1,2,3Law Graduate School, Sebelas Maret University, Indonesia

Abstract— This paper discussed the issue of efforts to increase users of bonded zone facilities and increase exports in the industrial sector by analyzing new regulations to create policies that facilitate and stimulate export activities. The Directorate General of Customs and Excise (DJBC) issued a new regulation on Bonded Zones aimed at increasing investment and encouraging export growth. This study was a normative legal research using a statute approach, carried out by examining all laws and regulations relating to the addressed legal issues. Through the Regulation of the Minister of Finance Number 131/PMK.04/2018 concerning Bonded Zones and the Regulation of the Director General of Customs and Excise Number PER-19/BC/2018 concerning Management of Bonded Zones, DJBC seeks to provide certainty and various facilities to users of export and import services.

Keywords— Customs, Bonded Zones, Exports

I. INTRODUCTION

In order to increase the competitiveness of export products towards the global market, the government seeks to issue a series of favorable policies. In the fiscal policy provided by the government conceptually, there are two forms of understanding of the Special Economic Policy. First, Special Economic Policy can refer to one form of specificity in trade and investment activities, such as, bounded zones, free trade zones, Industrial Areas, Integrated Economic Development Areas (KAPET), Export Processing Zone, and High Tech Industrial Estate. Second, Special Economic Policy can also mean areas within a region (zone within zone). With these two understandings, a region can have more than one form of regional specificity .One of these policies is to establish a special area called Bonded Zone. According to the Regulation of the Minister of Finance of the Republic of Indonesia Number 131/PMK.04/2018 concerning Bonded Zones, Bonded Zone is a Bonded Piling Place for stockpiling 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.

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