What a consignment costs to land inside the bonded zone versus through a standard import
Bea Masuk 15%
Rp 4.112.500.000 at the KMK rate
Import to export cycle time
Charges Deferred
Rp 1,3 M
duty + PPN + PPh 22
Cost Uplift Avoided
30.5%
on customs value at import
Carrying Cost Saved
Rp 28,4 jt
75-day hold at 11% p.a.
KMK Rate
Rp 16,450
per USD, current declaration
| Component | Standard Import | Kawasan Berikat |
|---|---|---|
| Customs value (CIF) | Rp 4.112.500.000 | Rp 4.112.500.000 |
| Bea Masuk (15%) | Rp 616.875.000 | Suspended |
| PPN (effective 11%) | Rp 520.231.250 | Not collected |
| PPh 22 import (2.5%) | Rp 118.234.375 | Exempt |
| Cash out at import | Rp 5.367.840.625 | Rp 4.112.500.000 |
Rp 1.255.340.625 stays in the business on this consignment alone.
On re-export the charges are never paid at all. Only the portion of output sold domestically brings them back into play, assessed on the imported content.