Requirements of buildings, place, and/or the area which will be the place for Bonded Zone, must follow these following requirements are as follows :
- The place is located in accessible area which can enter directly from public road and accessible by container transporting vehicle and/or other container transporting means on the water;
- Have precision boundaries, such as natural barrier or artificial barrier in the form of a dividing fence, with other buildings, places, or areas; and
- Usable for do any processing raw material into product activities.
Requirements for the company that became the organizer of Bonded Area are as follows :
- Hold / Have a Business Identification Number;
- Have trading business license, area management business permit, industrial business permit, or other permits related to the management of the area
- Have the Status of the taxpayer in accordance with the application who show a validation
- Have evidence of ownership or control of an area, place, or building that has clear boundaries along with location maps and layout plans/plans which will become Bonded zone; and
- Has been confirmed as a taxable entrepreneur and has submitted an annual income tax return for the last tax year in accordance with his obligations
Requirements for the company which will become a Bonded Zone owner business, are as follows
- Hold / Have a Business Identification Number;
- Hold Industrial License;
- Holding the result of Taxpayer confirmation status in accordance with the application that showed the validation.
- Have evidence of ownership or control of an area, place, or building that has clear boundaries along with location maps and layout plans/plans who and;
- Filled all of the criteria as bonded zone entrepreneur, are as follows:
- Confirmed as a Taxable Entrepreneur for VAT Purposes and has delivered Annual Information letter of the last annual income tax in accordance to their obligation
- Have a recommendation from the Organizer of Bonded Zone in the condition of the Entrepreneur to apply for the PDKB license.
- In the condition applied the company to become Organizer and
Ownership can be done with these following method :
- Applied in Indonesia National Single Window Portal which inter with the Online Single Submission system Indonesia National Single Window yang terintegrasi dengan sistem Online Single Submission
- Applied with a written application, by sending it to either:
- Head of Regional Office through the Head of Customs Office; or
- Head of Main Service Office