The Directorate General of Customs and Excise, has affirmed that the bonded zone facility has had a positive impact on Indonesia's economic growth. In fact, this facility has played a crucial role in supporting and advancing the textile industry in Indonesia. Fiscal incentives for the bonded zone are regulated by several rules, and the rules specify that the expenditure of production results to other places within the customs area should not exceed 50% of the previous year's realization value, which includes export value, sales value of production results to other bonded zones, sales value of production results to free trade zones, and sales value of production results to other economic zones designated by the government. The Ministry of Industry has issued Regulation No. 04/M-IND/PER/1/2014 that was subsequently revoked by Minister of Industry Regulation No. 36 of 2019, which means that the Ministry of Industry no longer issues recommendations for local sales exceeding 50% of bonded zone production. The bonded zone facility is driven by the spirit of boosting investment and employment in the manufacturing sector, especially in textiles and textile products (TPT), which has been increasing and serving as an alternative to substituting imports of foreign goods that do not undergo processing in the country or employ local labor.
Based on a survey conducted by the Bonded Zone Entrepreneurs Association (APKB), there are 16 bonded zone TPT companies that have contracted exports and are seeking mitigation for local sales exceeding 50%, provided they obtain recommendations for more than 50% local sales from the Ministry of Industry. The bonded zone facility has proven to be effective in boosting national export performance, as indicated by the export-to-import ratio at companies using customs facilities, which has continued to increase. Based on the import and export balance ratio data from bonded zone companies until August 2023, the export value was USD 48,534,657,706, while the import value was USD 11,430,918,122, resulting in a ratio of 4.24. Customs and Excise also call on law enforcement agencies and other relevant institutions to ensure that the bonded zone facilities are used in accordance with regulations.
