Kawasan Berikat, PLB, bonded warehouse or KITE — which Indonesian import facility fits the operation
A bonded zone is not automatically the right answer
Indonesia offers four routes to duty relief and they solve different problems. KITE exempts duty outright with no designated premises at all; a PLB holds stock for up to three years but permits no manufacturing; a bonded warehouse is storage only. The Kawasan Berikat carries the heaviest compliance load — real-time IT Inventory, gate control, annual stock opname — and pays that back only at export volume.
15% sold domestically
Rp 69,1 M customs value
Import to export cycle
Cutting, sewing, finishing
Best fit for this profile
Kawasan Berikat (Bonded Zone)
Export-led manufacturing at scale with continuous imported input
Duty & tax deferred annually
Rp 21,1 M
≈ Rp 476.685.509 carrying cost avoided
PMK 131/PMK.04/2018
95
fit score
85% export share justifies a designated zone
Import volume large enough to absorb the compliance overhead
Manufacturing on site is exactly what the facility is for
PMK 160/PMK.04/2018
85
fit score
Duty is exempted outright on material consumed in exports
15% domestic sits inside the 50% KITE IKM allowance
No designated premises needed — lowest setup burden of the four
At this volume a bonded zone usually beats KITE on administration per dollar
PP 85/2015
30
fit score
75-day cycle does not need 3-year storage
Production cannot be performed inside a PLB
Can be third-party operated — no premises to license yourself
PP 32/2009
15
fit score
Manufacturing is not permitted in a bonded warehouse
Storage typically capped at 1 year
| Criterion | Bonded Zone | PLB | Bonded Warehouse | KITE |
|---|---|---|---|---|
| Import duty | Suspended on entry, discharged on export | Deferred while stored; paid on release to domestic market | Deferred while stored | Exempted outright on material consumed in exports |
| VAT (PPN) | Not collected | Not collected while stored | Not collected while stored | Not collected on qualifying imports |
| Domestic sales | Permitted, capped as a share of prior-year export realisation | Release to domestic market permitted on payment of duty | Distribution permitted on payment of duty | KITE IKM permits up to 50% of production domestically |
| Storage limit | No fixed limit, but turnover is expected | Up to 3 years | Typically 1 year, extendable | Tied to the export realisation period, not storage |
| Premises required | Dedicated, customs-designated premises with gate control and CCTV | Licensed logistics centre — can be third-party operated | Licensed warehouse; storage, sorting, labelling and packing only | None — no designated zone needed, ordinary premises qualify |
| IT Inventory | Mandatory, real-time, DJBC read-access | Mandatory | Mandatory | Required for reconciliation, less prescriptive than a KB |
| Best for | Export-led manufacturing at scale with continuous imported input | Holding buffer stock close to the plant without committing duty | Storage and light handling — no manufacturing permitted | Exporters who cannot justify a designated zone, or a second site |
| Setup burden | High | Medium | Medium | Low |
| Legal basis | PMK 131/PMK.04/2018 | PP 85/2015 | PP 32/2009 | PMK 160/PMK.04/2018 |
Advisory only. The facility decision interacts with the corporate structure, the PMA investment plan and the SEZ options, and should be confirmed with an Indonesian customs consultant before the licence application is lodged.