The Director General of Customs and Excise (DGCE)  issued PER-23/BC/2023 on 14 December 2023, regarding the Third Amendment on the Implementation of Bonded Logistics Centers, with the summary below:

1. There are additions to Article 1 paragraphs 8a, 8b and 8c as follows:
   1. Bonded Zone is a TPB (Bonded Stockpile) to stockpile imported goods and/or goods originating from other places within the customs territory in order to be processed or combined before being exported or imported for use;
   2. A Bonded Zone Operator which is also a  Bonded Zone Entrepreneur, hereinafter referred to as an Entrepreneur of the Bonded Zone, is a legal entity engaged in both management and operation of a Bonded Zone; and
   3. An Entrepreneur in the Bonded Zone which is also an Operator in the Bonded Zone, hereinafter referred to as PDKB, is a legal entity engaged in the operation of a bonded zone located within the Bonded Zone owned by the Bonded Zone Operator, which has a different legal entity status.
2. There are additional changes to the PLB (Bonded Logistic Centers) Operator’s license, PLB Entrepreneur’s license, or PDPLB license that can be made on behalf of the Company as well, supported by changes to the most recent deed and business license that already uses the new Company name.

For license changes in the form of a NPWP to a different entity, there are the following provisions:

1.The old PLB permit is revoked, and a new PLB permit is issued;

2.Following the requirements for revocation and establishment of PLB; and

3.The inventory balance from the old PLB becomes the opening balance in the new PLB.

The transfer of PLB goods to another TPB (Bonded Stockpiling) shall be carried out by installing a security sign in the form of an electronic security sign.

Correction of data elements that have obtained a registration number may be made by the Head of the Customs Office based on the application letter of the PLB Operator, PLB Entrepreneur, PDPLB, or the authority of the Head of the Customs Office itself. This is done on the basis of oversight and without an element of intent.

Customs documents used:

1. BC 2.7 is used for
   • Import of goods owned by the Bonded Zone from the Bonded Zone to the PLB;
   • Return of goods owned by the Bonded Zone entrusted to the PLB from the PLB to the original Bonded Zone; and
   • Export of goods from the Bonded Zone entrusted to the PLB from the PLB to another Bonded Zone.
2. BC 2.5 is used for the export of entrusted goods from the Bonded Zone containing imported elements, from PLB to other areas within the Indonesian customs territory for import for use; and
3. BC 4.1 is used for the export of entrusted goods from the Bonded Zone, which are goods originating from elsewhere within the customs territory, from the PLB to another location within the customs territory.

This regulation is effective from 13 January 2024.