Criteria of IT Inventory for Bonded Zone Area

Previously

(based on PER-09/BC/2014)

New

(based on PER-19/BC/2018)

IT Inventory must be able to record income, expenses, Work In Process (WIP), adjustments, and stock operations, continuously and real time.

As an inseparable subsystem of the accounting information system which is used to produce financial statement information;

IT Inventory should have a capable system for making reports in the form and format according to regulations.

Used:

- continuously; and

- in real time according to the internal control system (SPI)

Accessed by the Directorate General of Customs and Excise.

Contains at least information about:

1. entry of goods;

2. release of goods;

3. adjustment; and

4. item balance.

The information system should be accessible (online) from the Customs Office.

Should deliver reports which can be accessed online from the Customs Office and from the Tax Office.

Recording in information systems is carried out by parties with authorized access.

Record and trace user activities;

Any change in recording and/or change of data should be done by an authorized party.

Should have the ability to trace goods location (traceability);

Information system should be able to record, store and display activity history (Log)

Recording can only be done by persons who have special access (authorized access);

The information system describes the correlation with customs documents by stating data on type, number, and date of customs notification.

Changes in the recording and/or changes in data can only be made by persons in accordance with their authority;

Should be able to describe the correlation with customs documents by stating data on type, number and date of customs notification.

Types of Reports on Bonded Zone Area

Previously (based on PER-09/BC/2014)

Now (based on PER-19/BC/2018)

1)       Goods Import Report per customs document;

2)       Goods Expenditure Reports per customs document;

3)       Accountability Report on Transfer of Raw Materials and Auxiliary Materials;

4)       Accountability Report on Transfer of Finished Goods;

5)       Accountability Report on the Transfer of Leftover and Scrap Goods;

6)       Accountability Report on Transfer of Machinery and Office Equipment;

7)       Balance Report for Work In Process goods.

1)       Goods Import Report per customs document;

2)       Goods Expenditure Reports per customs document;

3)       Accountability Report on Transfer of Raw Materials and Auxiliary Materials;

4)       Accountability Report on Transfer of Auxiliary Materials;

5)       Accountability Report on Transfer of Work In Process;

6)       Accountability Report on Transfer of Finished Goods;

7)       Accountability Report on Transfer of Capital Goods;

8)       Accountability Report for Research and Development Goods of Bonded Zone Companies;

9)       Accountability Report on Transfer of Fuels;

10)   Accountability Report on Transfer of Office Equipment;

11)   Accountability Report on Transfer of Leftover goods from the production process.