BC 2.5 is filed when finished goods, work-in-process, or imported raw materials exit a Tempat Penimbunan Berikat (Kawasan Berikat) destined for the Indonesian domestic market — the so-called TLDDP (Tempat Lain dalam Daerah Pabean), the rest of Indonesian customs territory outside bonded zones.
At this point, all customs duties and taxes that were deferred at BC 2.3 entry become payable. Duty is calculated on the imported-input value, not the finished-good value — this is the core economic benefit of operating a Kawasan Berikat: value added in Indonesia (labour, local materials, factory overhead) is not subject to import duty.
KB operators are limited in how much output they can sell domestically — currently a maximum of 50% of total annual production by value, with the remainder required to be exported (PMK 65/PMK.04/2021). Exceeding the domestic-sales threshold triggers a review of the KB licence and may result in revocation.