BC 2.8 is filed when imported goods stored in a Pusat Logistik Berikat (PLB) are released into Indonesian customs territory for domestic sale or use. The form is functionally similar to BC 2.0 — the same import duty, PPN, PPnBM, and PPh 22 are assessed — but on the inventory drawn down from the PLB rather than directly from a port arrival.
Importers benefit from BC 2.8 + PLB structure when they need flexibility on timing: deferring duty payment until goods are actually sold means cash flow is preserved during the inventory holding period. This is particularly attractive for high-duty goods, slow-moving inventory, and seasonal stock.
Goods can also exit the PLB by re-export under separate procedures (no Indonesian duty triggered) or by transfer to a Kawasan Berikat for further manufacturing (BC 1.6 → KB transfer routine).