Bonded Zone is a facility for exemption from import duties, import income tax (PPh Impor), and import value-added tax (PPN Impor) that can be applied for by industrial companies with plans to export more than 50% of their production. This tax exemption applies to the import of raw materials, auxiliary materials, and machinery related to the production process. Several requirements must be met when applying for a Bonded Zone:

• If the factory is located outside the Industrial Zone, the minimum area should be 10,000 m2.
• Mandatory to have an IT Inventory by applicable regulations (integrated with the accounting reporting system).
• Construct a hangar space for customs officers.
• Have CCTV in specific areas.