Minister of Finance Regulation No. 155/PMK.04/2019 concerning Bonded Warehouses

To support the national industry roadmap and increase economic growth through Customs facility as implementation of Government Regulation Number 91 of 2017 regarding Acceleration of Doing Business in Indonesia, the Minister of Finance (“MoF”) has issued a new Regulation Number 155/PMK.04/2019 (“PMK-155”) regarding Bonded Warehouses (“BW”). This PMK-155 revokes the previous PMK-143/PMK.04/2011 (“PMK-143”) and became effective from 4 December 2019.

The key points of PMK-155 are as follows:


There are significant changes in BW’s licensing, especially in the timeline for obtaining the license, change from manual to electronic procedure, etc. The summary of changes is as follows:

In addition, to support the ease of doing business and to enhance Customs services and monitoring, the regional customs office may add certain treatment in the BW’s license, e.g. facility for introducing and releasing goods to/from BW for goods in bulk, shrinkage / volume deviation, etc.

Stockpiling Purposes

The new PMK also changes the following stipulations regarding stockpiling:

    • The functions of BW in Supporting Industrial Business are expanded; now it is to support manufacturer in other Indonesia customs area (TLDDP), bonded zone, special economic zone, Free Trade Zone, or other economic zone. Previously this was limited to TLDDP and bonded zone;
    • The function of BW for “transit” also expanded; now it is for export and/or supply for logistics, operational or other needs of sea / air transportation activities for overseas destination; and
    • Imported goods can be stored in BW for a maximum of two years after importation date; previously this was only for one year.

Additional Facilitated Goods

The following goods are facilitated (import duty postponement, import VAT not collected, and excise exempted) under the new PMK:

  • Raw material, auxiliary raw material, machines, spare parts, factory equipment, heavy equipment, packing and or packaging tools introduced into BW for supporting industry;
  • Goods to be traded in duty-free shops;
  • Goods introduced for export purpose; and
  • Goods used to support BW’s operation such as forklift, measuring instruments, goods storage and other equipment needed in BZ.

Previously, capital goods for use in BW and for construction or expansion of WH, including equipment, were not facilitated.

Transitional Provisions

When this ministerial regulation came into force:

  • Bonded Warehouse permits that were issued prior to the enactment of this ministerial regulation, whose time period was specified, are declared to remain in force until the Bonded Warehouse permits are revoked;
  • Bonded Warehouse permits that were issued prior to the enactment of this ministerial regulation, which have not yet complied with the provisions on establishment of a Bonded Warehouse as stipulated in Article 9, are given a deadline no later than 31 December 2019; and
  • For imported goods which at the time of entry received postponement of Import Duty, exemption from Excise, and/or non-collection of Import Taxes, in accordance with MoF regulation PMK-143 regarding bonded warehouses, the time period for their stockpiling shall continue to be based on the provisions in PMK-143.
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