
Summary of Bonded Hoarding Provisions
FACILITIES
- Suspension of import duties, taxes not collected
- Guarded by B.C. officials, treated as customs areas
- Entry permit from TPS: SPPB BC 2.3 (green/yellow service category), SPPB BC 2.3 Red (red service category)
- SKA is recognized, the requirement for submission is a maximum of 3 working days from SPPB / 5 working days if MITA / AEO
DOCUMENT
- BC 2.3 : from TPS to TPB, dr FTZ : BC 2.3 + PP FTZ 02
- BC 2.5 : imports used from TPB to TLDDP (including to KITE)
- BC 2.6.1 : from KB to TLDDP with collateral (subcontracting, borrowing, repair)
- BC 2.6.2 : from TLDDP to KB upon completion of subcontracting, lending, repair
- BC 2.7 : between SDGs, to FTZ : BC 2.7 + PP FTZ 02
- BC 4.0 : TLDDP to Bonded, BC 4.1 : Bonded to TLDDP
BONDED WAREHOUSE
- Only hoarding imported goods, not allowed to hoard TLDDP goods
- Simple workmanship
- 3 types: GB supporting industry in the country (KB / non KB), GB transit LDP, GB distribution TBB
- Monthly report, enumeration at least once a year
- Sales to TLDDP are not restricted
- Sell local : customs value when goods are stockpiled, tariff at registration BC 2.5
- Lartas is already in effect
BONDED AREA
- Production and incorporation objectives for export
- Sales to TLDDP are limited to a maximum of 50% of export realization, handover to KB, to FTZ to other economic zones the previous yearà
- Temporary expenses and subcontracting are the longest according to the term of the contract
- Sell locally produced products:
- If there is a transaction when stockpiled: customs value of selling price when BC 2.5, BM load when BC 2.5, PDRI according to the selling price and tariff at the time of issuance of goods to TLDDP
- If there is already a transaction when stockpiled and has a raw material conversion) : customs value and classification when BC 2.3, BM load when BC 2.5, import value for PDRI when BC 2.3 and tariff when BC 2.5
- the tariff load is chosen which is lower between raw materials and brg so at registration BC 2.5
- Prohibition of subcontracting if only initial/final/sorting work
- Lartas is not yet in effect
TBB (Duty Free Shop)
- At international airports/ports and in the middle of the city (down town)
- Goods can come from imports or TLDDP
- Buyers at the free terminal (any passengers going out of the country/transit)
- Buyers in down town are free of import duties, taxes, and excise duties when: representative officials of foreign countries, officials of international institutions, foreigners who will leave the customs area
- Non-representative purchases
- For passengers, purchase in TBB down town, handover at TBB airport
TPPB (Bonded Exhibition Venue)
- International exhibitions
- Goods can be from import or TLDDP
- Groups of goods of groups A to G
- Can be sold (goal G) by paying import duties (use BC 2.5)
- 30 days after the exhibition must have been re-exported / from KB hrs have entered KB, passed subject to a 100% fine
TLB (Bonded Auction Venue)
- Goods can be imported or local products
- Those who sell well at auction pay import duties before exiting to the TLDDP
KDUB (Bonded Recycling Area)
- Stockpiled max 3 months hrs processed, if not necessarily re-exported
- Environmentally friendly waste can be hoarded
- No B3 waste, household waste
PLB (Bonded Logistics Center)
- Hoarding of goods for imports is used with the suspension of import duties
- Can stockpile goods from TLDDP
- Can be done simple work (such as GB)
- Maximum period of 3 years from the date of hoarding
- Income from customs area dg BC 1.6
- Imports are used to TLDDP dg BC 2.8, customs value and tariff when made BC 2.8
- To another TPB dg BC 2.7
- Lartas is not yet in effect
- Can for temporary ex import returns
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