One of the forms of facilities to support industrial activities is the Bonded Logistics Center (PLB). PLB is a form of Bonded Storage for storing goods originating from outside the customs area and/or goods from other places within the customs area, with accompanying simple activities, within a certain period for subsequent re-export.

Referring to Article 6 of the Director General of Customs and Excise Regulation No. PER-14/BC/2019, PLB can take the following forms:

1. Large Industry PLB;
2. Small and Medium Industry (IKM) PLB;
3. Air Cargo Hub PLB;
4. E-Commerce PLB;
5. Finished Goods PLB;
6. Staple Goods PLB;
7. Floating Storage PLB; or
8. Commodity Export Goods PLB.

Facilities within the Bonded Logistics Center

PLB is expected to support export, import, and transhipment activities, thereby impacting the national economy. Facilities available to businesses in PLB include suspension of import duty, excise exemption, non-levy of Article 22 Income Tax on Imports, and non-levy of VAT and/or Luxury Goods Sales Tax.

Additionally, businesses in PLB can enjoy procedural facilities such as partial release of goods, automated customs declaration, suspension of restriction provisions, and FTA accommodation. Each has specific commodity criteria according to its purpose.

PLB PT MASABARU GUNAPERSADA serves large industries, while particularly focusing on the company's own commodity of tire distribution. PT Masabaru Gunapersada also handles other commodities that require their products to first pass through the PLB.

The conveniences of the bonded logistics center (PLB) include:

1. Suspension of import duties and taxes
2. Flexible storage period of up to 3 years, with deferred import permits until goods are released from the warehouse
3. PLB offers cost and time efficiency, operational ease in maintenance, cutting, repackaging, and flexibility in goods ownership

Additional conveniences when goods pass through PLB:

1. Logistics process acceleration: speeds up import-export processes by simplifying bureaucracy
2. Re-export ease: simplifies re-export processes without complicated port procedures
3. Facility combination: can be combined with other customs facilities like MITA or KITE

Numerous conveniences have been experienced since obtaining the PLB Facility in 2022. The location of PT Masabaru Gunapersada's PLB is easily accessible from the port, at Jalan Kepatihan Industri, Ngasinan Gresik.