The requirements of establishment of Bonded Warehouse, as follows:
- Must at the location which accessible for container carrier and/ or others carrier transport
- Must have precision boundaries and surface area
- Must have a place for physical inspection of goods
- Must have a place for stockpiling, loading, unloading, and also entry and exit gates of goods
- Must have layout and clear boundaries for doing every activity in that thing such as stockpiling, loading, unloading, and also entry and exit gates of goods; ( can be excluded with considering geographic factor and/or process of company business based on the approval from Head of the regional office or Head of main service office )
- In the condition of stockpiling bulk goods, it must be equipped with a measuring instrument listed by Authorized Institution, or statement letter concerning required to provide sufficient measuring instrument.
Registration for the legalization of Bonded Warehouse operation and Bonded Warehouse can do by :
- Indonesia National Single Window which integrated with Online Single Submission or ;
- Applied Written application to Head of Regional Office (Head of customs) or Head of the leading service office.
Documents of Legalization registration requires:
- Must have a Business Identification Number;
- Must have a trading business license, Industry business, or another permit related to the Warehouse organizer or placement
- Have the Status of the taxpayer in accordance with the application who show a validation
- Have a proof-of-stake or control of an area) place or building which have precision boundaries included the location map and a layout/floor plan that will be used for Bonded Warehouse; and
- Have been confirmed as a Taxable Entrepreneur for VAT Purposes and have been delivered an Annual tax return about the last of income tax according to the obligation.
Application Documents of Bonded Warehouse Entrepreneur or PDGB :
- Have Business Identification Number
- Have a Trading Business License, Industry business, or another permit which equated to Industry business
- Have the Status of the taxpayer in accordance with the application who show a validation
- Have a proof-of-stake or control of an area) place or building which have precision boundaries included the location map and a layout/floor plan that will be used for Bonded Warehouse; and
- Have been confirmed as a Taxable Entrepreneur for VAT Purposes and have been delivered an Annual tax return about the last of income tax according to the obligation
- Have a recommendation from bonded warehouse organizer in the condition of the company applied for PDGB license