Customs Bond or Guarantee Customs was issued by Surety guarantees top facilities exemption or postponement of the given countries levy customs and Excise (Obligee) to the Importer (Principal).
Types of Customs Bond
1. KITE (Ease Of Import Export)
In order to increase the export of nonmigas, viewed the need to simplify the procedures for granting facilities Ease Import Export (KITE).
And give the release/suspension of import duties and/or import taxes as well as VAT and PPnBM no admission of goods and/or materials to be processed, assembled or installed on other goods for the purpose of export.
2. KABER (Bonded Area)
Bonded area (KABER) is a building, place or area with a certain boundaries in which conducted business activities of the industry.
Business activities such as the processing industry of goods and materials, activity architecture, an engineering, sorting, examination of the beginning of the end of the examination, and packaging of goods and materials imports or origin of goods and materials from the Regional Customs in Indonesia Other (DPIL), the results of which are primarily for the purpose of export.
3. Temporary import (OB 23)
The temporary import of goods into the infusion is a region of real customs-real will be re-exported within a certain period.
4. Vooruistlag (Permission Before Spending)
Vooruitslag is a guarantee of the Customs Bond given in order spending more before customs formalities are met, with the suspension of the payment of import duties and taxes in order to import (vooruitslag) on income of goods origin imports from the port to the factory/Bonded Area.
The assurance required/provided in order to ensure the smooth flow of goods while waiting for the completion of the process facilities.
5. NOTUL or SPKPBM
NOTUL (Note Correction) or SPKPBM (the notice of Lack of payment of import duties) is a guarantee of the Customs Bond over less give import duties and other import charges as a result of a determination by a Customs Officer about the Excise tariff & and/or value Customs filed objections.
6. Place Temporary Hoarding (TPS)
Place Temporary Hoarding (TPS) is the building and/or field or elsewhere that likened to that in the area of Customs to hoard things, while awaiting loading or its expenditure.
The form of POLLING STATIONS as the field of hoarding, hoarding crates, warehouses hoarding and hoarding of tank.
7. Advanced Transport
Imported goods that are transported by means of transport through a Customs Service Office to the Customs and Excise Service Office with prior disassembly is carried out in a place of temporary hoarding (TPS) due to capacity inadequate in doing the loading and unloading.
8. Service Companies Of Deposit (PJT)
Service companies of deposit (PJT) is the company that handles the delivery of a service in another way or time-sensitive, have the Licence of organizing Services Treasure from the relevant agencies (the Directorate General of posts and telecommunications) as well as getting approval for carry out the activities of the Office of the Chief of the customs service.
9. Customs Service Management Company (INDONESIA)
Customs Clearance Services employers (INDONESIA) is a business entity that performs the activity of the customs duty arrangements for and on the power of the impotir or the exporter.
Basically, the carrier, the exporter or importer, as the owner of the goods customs obligations can complete them, i.e. Customs and regulations, import duties and/or taxes as well as taxes in order to import and export.
However, given the owner of the goods is not all knowing or mastering the provisions of Customs or Governance because it could not complete its own Customs obligations, they are given the possibility to give the power of settlement obligations the Customs to INDONESIA Office registered in the Customs and Excise Service.