Impact Analysis Of Implementation Of Bonded Warehouse Policy In Makassar Port New Port On Logistic Costs

The level of industry dependence on imported goods is still very high while logistics costs in Indonesia reach 24 % of total GDP. Therefore, the need for bonded warehouses to improve logistics management inefficiencies. Bonded warehouse according to PMK RI No. 155/PMK.04/2019 is a Bonded Stockpiling Place (TPB) for stockpiling imported goods, may be accompanied by 1 (one) or more activities in the form of packaging/repackaging, sorting, kitting, packing, setting, cutting, for goods certain goods within a certain period to be reissued. The advantages of implementing this bonded warehouse are minimizing the distance between business actors and raw materials to reduce dwelling time , making the price of raw materials and production more affordable, obtain exemption or deferral facilities from import duties, excise and taxes. However, some areas with great potential do not have bonded warehouses such as Makassar New Port. The analysis of this study is to compare the logistics costs of importing sugar from Thailand with a bonded warehouse in Tanjung Priok with the implementation of a bonded warehouse in Makassar New Port, which can save costs of Rp. 11,062,648,783. So that the placement of a bonded warehouse in Makassar New Port is the right solution.


Introduction
In the world of international trade, logistics activities are closely related to export and import activities.The level of industry dependence on imported goods is still very high.Until now, imports of raw materials for industrial needs still dominate the national import structure from year to year.The bonded zone is a bonded storage area to store imported goods and or goods originating from other places within the customs area to be processed and combined, the results of which are mainly for export.Releasing goods from bonded zones intended for persons who obtain exemption or deferral of import duty, excise, and tax facilities in the context of imports, are granted exemption from import duty, imposition of excise, free of PPN, PPnBM, and PPh article 22 imports.As for what is included in the definition of Bonded Storage, namely Bonded Zone, Bonded Warehouse, and Bonded Logistics Center [1].
Bonded warehouse according to the Regulation of the Minister of Finance of the Republic of Indonesia No. 155/PMK.04/2019concerning bonded warehouses are Bonded Storage Places (TPB) for stockpiling imported goods, may be accompanied by 1 (one) or more activities in the form of packaging/repackaging, sorting, kitting, packing, adjustment, cutting, certain goods within a certain period to be reissued [2].Meanwhile, Bonded Logistics Center (PLB) is a place for storing goods from outside the Customs area and/or goods originating from other places within the Customs area within a certain period and can be accompanied by one or more simple activities.Industrial competitiveness is highly dependent on the accuracy of logistics system management.The current practice is that the majority of raw materials, capital goods, and auxiliary materials needed by domestic industries are imported from stockpiles in Singapore and Malaysia.Including export commodities that must also be stockpiled there.This causes transport inefficiency.
Inefficiency causes logistics costs to increase.The Indonesian Chamber of Commerce and Industry (Kadin) stated that logistics costs in Indonesia, which reach 24% of total GDP or Rp.1,820 trillion per year, are the highest logistics costs in the world.The logistics cost component consists of transportation costs of Rp 546 trillion, transportation costs of Rp 1,092 trillion, and administrative costs of Rp 182 trillion [3].
Therefore, the need for bonded warehouses to improve logistics management inefficiencies.By minimizing the distance between business actors and raw materials to reduce waiting costs or dwelling time, the prices of raw materials and production are more affordable.However, until now PLB has been established in several locations throughout Indonesia.Given the advantages of PLB, more PLB is needed.Some areas with great potential do not yet have BLP.Here are 10 of the 28 bonded warehouses spread across Indonesia.2. Review of Literature Review

Import
Based on Law no. 17 of 2006 in conjunction with Law no. 10 of 1995 concerning Customs is the activity of entering goods into the Customs Area, namely the territory of the Republic of Indonesia which includes land, waters, and airspace above it, as well as certain places in the Exclusive Economic Zone and continental shelf in which this Law applies.Therefore, imported goods are goods originating from outside the customs area which is entered into the customs area whose circulation is supervised by Customs and Excise [4].
Based on Article 3 paragraph 2 of the Customs Law, customs inspection of imported goods is carried out by examining documents and physical inspection of goods.Inspection of imported goods is carried out by tracking which is classified into 4 lines as follows: 1.The Red Line is the process of service and supervision of the release of imported goods by conducting a physical inspection and examining documents before the issuance of the Letter of Approval for the Release of Goods (SPPB).2. The Green Line is the process of servicing and supervising the release of imported goods by not carrying out a physical inspection, but examining documents after the issuance of the Letter of Approval for the Release of Goods (SPPB).3. The Yellow Line is the process of servicing and supervising the release of imported goods by not carrying out a physical inspection, but examining documents before issuing SPPB. 4. The Non-Priority MITA route continues to be inspected for re-imported goods, goods subject to random inspection, high-risk goods, and temporarily imported goods.5. MITA Priority Line is the service and supervision of the release of imported goods by directly issuing SPPB without physical inspection and document research.6. Customs and Excise require the fulfillment of customs obligations by submitting customs notifications, namely statements made in the context of carrying out customs obligations in the form and conditions stipulated in the customs law.The customs notification shall state the quantity, type, and HC Code of the goods to be imported [5].

Logistic Costs
Based on Roland Berger's report, it is stated that Indonesia's logistics costs reach 26% of GDP.The low performance of Indonesia's logistics is indicated by the decline in Indonesia's Logistic Performance Index position in 2016 compared to 2014.The Logistic Performance Index is used as a performance benchmark for logistics costs, customs procedures, infrastructure quality for tracking shipments, timeliness to destination, and competence of the national logistics industry. .Indonesia is ranked 63 out of 160 countries with a score of 2.98.
One of the objectives of the PLB facility is to provide support to domestic industries in the form of logistics cost efficiency such as: which means that all obligations related to importation (Quarantine, Customs, etc.) are completed so that they can be fully controlled by the owner of the goods.

Fig. 3. Dwelling Time [6]
Dwelling time is declared good if the time is less than 2 days (green color) Dwelling time is declared quite good if the period is 2.1 to 2.9 days (yellow color).Dwelling time is said to be lacking if the period is 3 to 29 days (red color).

Sugar Commodity In Indonesia
One of the strategic commodities that have become a concern for the Indonesian government besides rice is sugar.This is based on the reality that sugar consumption in Indonesia continues to increase while the increase in domestic sugar production is unable to meet the increase in sugar consumption (Sawit et al, 2003).
Over the last 10 years, sugar consumption in Indonesia has increased by 53.33% while production has decreased by 11.1%.As a result, to meet domestic sugar needs for both household and industrial consumption, Indonesia must import sugar.The volume and value of Indonesian sugar imports continue to increase from year to year.

The Case Of Sugar Imports From Thailand
Sugar production in Indonesia tends to decline, this results in Indonesia not being able to meet the needs of its population for sugar commodities, as a result, Indonesia has to import sugar from sugarproducing countries such as Thailand.Advantages after using PLB facilities: 1. Permits with related agencies can be completed after the cargo is released from the port and while the cargo is in the warehouse of the Bonded Logistics Center 2. Import duties and import taxes are suspended 3.If there is a quarantine inspection the cargo can still leave the port and quarantine inspection activities can be carried out in the PLB 4. costs Storage or port charges are smaller and business waste goes down.
5. If the customer runs out or lacks raw material and packing material, they can take or order from PLB which has a shorter period, not weeks or months compared to ordering from suppliers overseas 6.From the results of the PLB implementation, it was found that the clearance time decreased from 4 days to 1.8 days after using the PLB facility and using the BC 1.6, BC 3.1, and BC 2.8 forms to use the PLB facility.

Bonded Warehouse Costs at Tanjung Priok Port
From the process of sending sugar imports from Thailand, ships transit at Tanjung Priok Port and carry out stacking so that the costs before the bonded warehouse at Makassar New Port Port are obtained as follows: The price of sugar imported from Thailand is stacked at the Tanjung Priok Port with a longer distance so it greatly affects the price of sugar.Based on this, it is reviewed the number of imports and the price of imported sugar are reviewed each year as follows: After the bonded warehouse is implemented at the Makassar New Port Port, the price of sugar will be reduced because of the convenience of reduced lanes is as follows:

Final Cost Comparison
To find out the cost comparison between the cost difference based on the route and the cost difference based on the sugar price so that the final cost difference is obtained as follows:

Conclusion
Based on the analysis that has been carried out in this study regarding the policy of implementing bonded warehouses at the Makassar New Port Port with the object of imported sugar commodities from Thailand which previously had to transit at Tanjung Priok Port but after the bonded warehouse at Makassar New Port, there was a significant cost difference of IDR 11,062,648,783/year.Therefore, reducing these costs can reduce the price of sugar until it reaches consumers.
Copyright © 2023 by Maritime Technology and Society | E-ISSN: 2828-6669; P-ISSN: 2828-7010 This work is licensed under a Creative Commons Attribution 4.0 International License.

1 . 3 .
Cost Efficiency of Stockpiling Goods 2. Speed of Acquisition of Goods by Domestic Industries The efficiency of Production Costs for Producers 2.3 Dwelling Time World Bank (2011), mentions Dwelling Time is the average time Containers are in the Terminal since the Container is unloaded from the ship (discharge) until it leaves the Terminal (Gate Out), Copyright © 2023 by Maritime Technology and Society | E-ISSN: 2828-6669; P-ISSN: 2828-7010 This work is licensed under a Creative Commons Attribution 4.0 International License.

Fig 4 .
Fig 4. Sugar Needs and Indonesia's Ability to Meet Sugar Needs [7]

Figure 4 .
Figure 4. above shows that the amount of sugar demand in Indonesia is increasing every year while Indonesia's ability to meet domestic sugar needs tends to decrease every year cannot meet the needs sugar imports are urgently needed to meet national sugar needs.

6 .
the Application of a Bonded Warehouse Fig.The Imports of Sugar from Thailand

Table 2 .
[1]toms Declaration[1]Notification of re-issuance goods from other places in the customs area from bonded storage within the customs area of a bonded storage Notification of release of imported goods from the customs area to be transported to a temporary storage place in the customs area other Copyright © 2023 by Maritime Technology and Society | E-ISSN: 2828-6669; P-ISSN: 2828-7010 This work is licensed under a Creative Commons Attribution 4.0 International License.

Table 4 .
Warehouse Costs at Tanjung Priok Port

Table 5 .
Cost of Warehouse at Makassar Port New Port Copyright © 2023 by Maritime Technology and Society | E-ISSN: 2828-6669; P-ISSN: 2828-7010 This work is licensed under a Creative Commons Attribution 4.0 International License.

Table 6 .
Sugar Price before the Bonded Warehouse at Makassar New Port Port

Table 7 .
Sugar Price after the Bonded Warehouse at the Port of Makassar New Port

.5 Cost Comparison Before and After the Bonded Warehouse
is implemented at the Makassar New Port Port by PathTo find out the difference in costs after the bonded warehouse is implemented at the Makassar New Port Port, based on the path taken, the cost difference is obtained as follows:

Table 8 .
Cost Comparison Based on

Cost Comparison Before and After the bonded warehouse is implemented at the Makassar New Port Port Based on Price
Copyright © 2023 by Maritime Technology and Society | E-ISSN: 2828-6669; P-ISSN: 2828-7010 This work is licensed under a Creative Commons Attribution 4.0 International License.

Table 9 .
Comparison of Costs Based on Sugar Price

Table 10 .
Comparison of Final Costs Based on Line and Sugar Prices