The Ministry of Finance through the Directorate General of Customs and Excise stated that bonded zone facilities have had a positive impact on Indonesia's economic growth. In fact, this facility has played an important role in supporting and advancing the textile industry in Indonesia. The provision of fiscal incentives for bonded zones is regulated in several regulations, one of which is Minister of Finance Regulation Number 131 of 2018 in conjunction with Minister of Finance Regulation Number 65 of 2021 concerning Bonded Zones.

This regulation explains that the release of production results to other places within the customs area is carried out in a maximum amount of 50% of the sum of the previous year's realized value which includes the export value, the sales value of production results to other bonded areas, the sales value of production results to free zones, and the sales value production results to other economic areas determined by the government.

"The release of production results to other places within the customs area can be carried out in amounts of more than fifty percent if the bonded area entrepreneur receives a recommendation from the relevant agency in charge of industry," said Head of the Sub-directorate of Public Relations and Extension, Encep Dudi Ginanjar, quoted on Thursday (5/ 10/2023).

The Ministry of Industry has issued Minister of Industry Regulation no. 04/M-IND/PER/1/2014 concerning Providing Recommendations for Companies in Bonded Zones to Sell KB Production Results to Other Places in the Customs Area (TLDDP) which is a reference in the bonded zone provisions and has been revoked by Minister of Industry Regulation number 36 of 2019 so that the Ministry of Industry will no longer issue recommendations for local sales of more than 50% of bonded areas.

Based on facts on the ground, the use of raw materials in bonded areas does not only come from imports.

"Many bonded zone industries also obtain raw materials locally, thereby increasing the value of the domestic content level (TKDN) for domestic entrepreneurs who buy intermediate products from bonded zones," said Encep.