Monday, July 27, 2015
Wednesday, May 13, 2015
APL Logistics Opens New Container Freight Station in Jakarta
Wednesday, January 23, 2013
Pengertian NILAI PABEAN sebagai dasar untuk perhitungan BEA MASUK impor
Bagi sebagian orang yang awam tentang proses impor, kata nilai pabean terasa asing bagi mereka. Dalam proses impor peran nilai pabean ini sangat penting karena menyangkut jumlah bea masuk dan pajak dalam rangka impor yang harus dibayar oleh importir. Dimana banyak sekali permasalahan yang terjadi dalam konteks nilai pabean ini karena belum jelasnya informasi mengenainya. Dalam tulisan ini akan saya coba paparkan dalam bahasa yang sederhana agar mudah dimengerti oleh orang awam tentang nilai pabean.
Nilai pabean adalah nilai transaksi dari barang impor yang memenuhi kriteria tertentu dan dalam international commercial tems (Incoterms) Cost, Insurance and Freight (CIF). Nilai pabean adalah nilai transaksi barang atau bahasa mudahnya adalah harga yang disepakati untuk dibayar atau akan dibayar oleh pembeli (importir) kepada penjual (eksportir).
Komponen nilai pabean itu antara lain :
- Cost: yaitu harga dasar barang yang dibeli. Jadi misalnya anda berbelanja di toko online luar negeri katakanlah e-bay maka anda akan diperlihatkan data harga jual barang itu misalnya $10.00 nah inilah yang dimaksud dengan C (cost) itu.
- Kemudian komponen ke dua adalah F (freight) atau lebih dikenal dengan ongkos kirim atau ongkos angkut. Nah mengambil contoh penjualan e-bay tadi anda akan diberikan informasi juga mengenai shipping, yaitu biaya kirim misalnya dari USA ke Indonesia via USPS sebesar $15.00
- Komponen ketiga yaitu (I) Insurance yaitu biaya asuransi barang anda yang akan dikirim, untuk contoh di e-bay jarang penjual memberikan data tentang asuransi yang diperlukan untuk mengirimkan barang itu, tapi pada prinsipnya asuransi merupakan komponen nilai pabean. Jika tidak ada asuransi maka pihak BEA CUKAI akan menggunakan tarif tersendiri yaitu 0.5% dari nilai C&F (cost and Freight). Akan tetapi jika anda menutup polis asuransi barang anda di Indonesia maka nilai tersebut tidak akan dihitung sebagai komponen nilai pabean.
Nah dari ketiga komponen tersebut kemudian dijumlahkan maka akan diperoleh nilai pabean. Sebagai contoh jika kita pakai kasus e-bay tadi maka nilai pabean atas impor tersebut menjadi C ($10.00) + F ($15.00) = CNF $ 25.00, asuransi tidak ada dikenakan 0.5% x $25 = $ 0.125 sehingga total nilai pabean menjadi $25.00 + $ 0.123 = $ 25,125.00. Anda lihat jadi Nilai pabeannya tidak $ 10.00 tapi $ 25,125.00 setelah ditambahkan komponen lainnya tadi.
Selanjutnya kita akan simulasikan perhitungan bea masuk dan pajak dalam rangka impor yang harus anda bayar. Setelah kita mengetahui nilai pabean dari barang impor kita, maka kita akan dapat menghitung bea masuk dan pajak impor yang harus dibayar.
Tarif bea masuk dari barang impor bervariasi tergantung pos tarif dari barang impor tersebut dalam Buku Tarif Bea Masuk Indonesia (BTBMI) yang selalu berubah seiring kebijakan pemerintah terhadap barang impor. Sebagai contoh jika anda mengimpor mainan boneka senilai simulasi e-bay diatas yaitu $ 25,125.00 maka terlebih dahulu kita cari pos tarifnya di BTBMI yaitu termasuk pada pos tarif 9503.00.21.00 dengan bea masuk sebesar 15%, Ppn 10% dan Pph psl 22 7,5% tanpa API (angka Pengenal Importir).
Setelah diketahui tarif bea masuknya maka kita menghitung Nilai Dasar Penghitungan Bea Masuk (NDPBM) dengan cara mengkonversikan nilai pabean tadi ke dalam kurs rupiah sesuai tarif yang berlaku. Misalnya Rp. 8,800.00/USD, maka diperoleh NDPBM sebesar USD 25,125.00 x Rp. 8,800.00 = Rp. 221,000.00
Maka bea masuk yang harus dibayar adalah :
Rp. 221,000 x 15% = Rp. 33,165.00
Untuk menghitung Ppn dan Pph terlebih dahulu kita mencari Nilai Impor yaitu NDPBM ditambah jumlah bea masuk yang harus dibayar yaitu : Rp. 221,00 + Rp. 33,165 = Rp. 254,265 maka nilai impor didapat. Setelah itu menghitung pajak dalam rangka impor dengan cara :
Ppn = Rp. 254,265 x 10% = Rp. 25,426.50
Pph = Rp. 254,265 x 7,5% = Rp. 19, 069.87
Sehingga total yang anda harus bayar untuk negara dalam bentuk bea masuk, dan pajak dalam rangka impor adalah sebesar : Rp. 33,165,00 + Rp. 25,426.50 + Rp. 19, 069.87 = Rp. 77,661.37
Contoh tarif BTBMI :
Jumlah tersebut adalah total pungutan negaranya saja, anda umumnya juga harus mengeluarkan biaya-biaya lain yang tidak ada kaitannya dengan pungutan negara (BEA CUKAI) misalnya biaya jasa Customs Broker (PPJK), sewa gudang, dan trucking, dll yang besarnya bervariasi.
Demikian uraian singkat tentang nilai pabean semoga bisa menambah wawasan bagi pembaca.
Sumber: dawny73.wordpress.com/2011/08/15/nilai-pabean-sebagai-dasar-perhitungan-bea-masuk-impor/
Saturday, May 7, 2011
Fruit IMPORTS from CHINA increasingly alarming
In the first quarter-2011, imports of fruits, especially for the type of mandarin oranges and pears from China, the more rampant. Data from Central Statistics Agency (BPS) shows mandarin orange imports in January-March 2011 amounting to 85,352,866 U.S. dollars. In fact, in the same period last year, import value of mandarin orange is still amounted 68,103,952 U.S. dollar. That means imports of mandarin orange in the first quarter 2011 jumped by about 25.32 percent compared with first quarter of 2010.
The same condition occurs in imported of pears. In fact, the increase in pears import value is much higher than mandarin oranges. Still referring to BPS data, pear imports in January-March 2011 amounting to 30,392,987 U.S. dollars. This value soared 168.56 percent compared with January-March 2010, valued at 11,317,116 U.S. dollars.
Chairman of Vegetables and Fruits Exporters Association of Indonesia (AESBI) Hasan Widjaja pleaded not too surprised with the increase in value of fruit imports from China. According to him, the fruits of China does have many advantages, such as lower prices and the availability of abundant supplies. Mandarin oranges from China, for example, can be sold to consumers at a price of IDR 17,000 per kilogram. Compare this with the Medan orange or Pontianak orange sold more expensive, which is IDR 20,000 per kilogram. "The traders automated choose orange imports," he told.
The availability of supply of fruit imports from China also became the cause of another. China already has a production area of fruits and vegetables that are adequate, both in terms of area and planting technology. In effect, they can produce fruits and vegetables continuously throughout the year without having hampered the weather.
The opposite happened to the fruits of Indonesia. Production of fruits in some areas often stuck due to bad weather. Indonesia also did not have a special area which is used as barns fruit production. As a result, every year the production of local fruits continue to fluctuate throughout the year."Traders obviously do not want to if its supply is uncertain," said Hasan.
Even so, Hasan acknowledged that there is some kind of fruit that had to be imported because Indonesia does not have it, like a pear. On the other hand, the demand for pears from the community continue to rise. Impact, to meet those needs, the import is the only way. "Pear did not exist in Indonesia. Can not help it, the import should be done," he said.
Meanwhile, Trade Minister Mari Elka Pangestu said must be wise in view of fruit imports from China. According to her, Indonesia has not yet entered the scale of dependence on imported fruits from China. However, imports are mostly for certain species that do not exist in Indonesia. "If there is demand, while supply does not exist, import is not anything wrong," said Mari in the press release.
picture: google.com
Wednesday, May 4, 2011
Decree of the Minister of Finance, EXEMPTION OF IMPORT DUTY for import of Removal Goods to Indonesia

DECREE OF THE MINISTER OF FINANCE
No. 137/KMK.05/1997
ON
EXEMPTION OF IMPORT DUTY FOR IMPORT OF REMOVAL GOODS
THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,
Considering :
that within the framework of implementing Law No.10/1995 on Customs Affairs, it is deemed necessary to regulate the provision on the granting of import duty exemption for the import of moved goods, in a decree of the Minister of Finance;
In view of :
1. Law No.6/1933 on General Tax Provisions And Procedures (Statute Book of 1983 No.49, Supplement to Statute Book No.3262) as already amended by Law No.9/1994 (Statute Book of 1994 No.59, Supplement to Statute Book No.3567);
2. Law No.7/1983 on Income Tax (Statute Book of 1983 No.50, Supplement to Statute Book No.3263) as already amended the latest by Law No.10/1994 (Statute Book of 1994 No.60, Supplement to Statute Book No.3568);
3. Law No.8/1983 on Value Added Tax On Goods And Services And Sales Tax On Luxury Goods (Statute Book of 1983 No.51, Supplement to Statute Book No.3264) as already amended by Law No.11/1994 (Statute Book of 1994 No.61, Supplement to Statute Book No.3568);
4. Law No.10/1995 on Customs Affairs (Statute Book of 1995 No.75, Supplement to Statute Book No.3612) ;
5. The Decree of the Minister of Finance No.25/KMK.05/1997 on Customs Procedures in the Field of Import.
DECIDES:
To stipulate :
DECREE OF THE MINISTER OF FINANCE ON EXEMPTION OF IMPORT DUTY FOR IMPORT OF REMOVAL GOODS
Article 1
Hereinafter referred to as moved goods shall be:
a. goods that, as a result of movement of its owner into Indonesia, are entered into Indonesian customs area, and
b. goods as meant in letter a above consist of household goods that are designated to remain a part of the household, and
c. excluding stock of goods and prohibited goods and motor vehicles.
Article 2
To the import of goods as meant in Article 1, an import duty exemption shall be granted.
Article 3
Import duty exemption shall be granted to:
a. Civil servants / ABRI members who, due to their duty, are placed abroad together with their families that is proven with Decision Letter of Placement Abroad and Decision Letter of Recall to Indonesia from the relevant department;
b. Civil servants / ABRI members who conduct study assignment abroad for at least 1 (one) year, either accompanied by their families or not, that is proven with Testimony of Study Assignment Abroad from the relevant department;
c. Students/university students/people who study abroad for at least 1 (one) year that is proven with testimony of study abroad and description of goods certified by representative of the Republic of Indonesia in the country of study;
d. Indonesian labours who are placed in the Indonesian representative office abroad for at least 1 (one) year continuously based on work agreement with the Minister of Foreign Affairs that is proven with testimony from representative of the Republic of Indonesia in the country of duty and work agreement with the Minister of Foreign Affairs;
e. Indonesian labours who, due to their duty, move and stay abroad continuously for at least 1 (one) year that is proven with testimony of move and description of goods certified by representative of the Republic of Indonesia in the relevant country;
f. Expatriates who, due to their duty, move into the Indonesian customs area together with their families who have obtained stay permit from the Directorate General of Immigration and expatriate work permit from the Ministry of Manpower for at least 6 (six) months that is proven by Stay Permit Card and Expatriate Work Permit for at least 1 (one) year;
g. Companies that move their activities into the Indonesian customs area after being able to prove their company liquidation abroad that is proven with Testimonial letter from the local Chamber of Commerce and Industry that has been certified by the representative of the Republic of Indonesia in the related country.
Article 4
Goods as meant in Article 3 shall arrive at the same time as the arrival of the relevant owner or at the longest 6 (six) months after or before the relevant owner arrives at Indonesia.
Article 5
For release of moved goods as meant in Article 1 by obtaining import duty exemption, the owner as meant in Article 2 shall submit Notification of Import of Certain Goods (PIBT) to the Customs Office Head by attaching:
a. detail of quantity and types of goods for which the import duty exemption and is customs value is applied;
b. Necessary Letters of Clearance;
c. photocopy of Passport.
Article 6
The Director General of Customs and Excise shall further stipulate technical provisions required for the implementation of provisions in this Decree.
Article 7
This decree shall come into force as from April 1, 1997
For public cognizance, this decree shall be announced by placing it in the State Gazette of the Republic of Indonesia.
Stipulated in Jakarta
On March 31, 1997
THE MINISTER OF FINANCE,
sgd.
MAR'IE MUHAMMAD
Monday, May 2, 2011
Wikileaks tells of NY travel agent who sought to ship jihad nukes in containers
CLASSIFIED assessments of Guantanamo Bay War on Terror prisoners to Wikileaks include a Pakistani-national Saifullah Paracha, who worked as a New York City travel agent, report his detailed knowledge of the export/import business to smuggle radioactive and nuclear weapons in shipping containers of clothing.
The 63-year-old has been held at the Guantanamo Bay prison following his arrest in 2003 in Thailand when his son Uzair, now serving a 30-year sentence for terrorism-related charges, provided information of his links with al Qaeda since the 9/11 terror attacks on the US.
Paracha allegedly used his international shipping expertise to provide a small group headed by 9/11 planner Khalid Sheikh Mohammed with information regarding port security. He noted his concern to the group trying to smuggle plastic explosives through US ports' security saying it "would make it difficult to smuggle radioactive materials into the country".
The dossier also provided details on Paracha's link to money laundering and al Qaeda video production, though the American Civil Liberties Union says the information is unreliable, according to the New York Times.
source: Shippingazette.com / picture: google.com


