Latihan Nilai Pabean & Memahami L/C

1. Importir PALUGADA (mempunyai API-U) mengimpor satu (1) set mesin X dari produsen J di
Negara Jepang, dengan harga FOB USD 500.000,-
Keterangan biaya-biaya lainnya sbb :
a. Biaya inland transport dari warehouse produsen J sampai pelabuhan muat adalah
USD 150,-
b. Biaya – biaya di pelabuhan muat adalah USD 400,-
c. Biaya Freight USD 4.000,-
d. Asuransi ditutup didalam negeri
e. Biaya post importasi di pelabuhan bongkar adalah Rp. 5.000.000,-
f. Biaya Trucking inland transport dari Tj.Priok ke warehouse Importir Rp. 2.000.000,-
Data lain : BM : 5%, PPN : 10%, Pph 2,5%, NDPBM : Rp. 14.500,-
Pertanyaan :
1. Berapa Nilai Pabean yang wajib diberitahukan oleh Importir PALUGADA
2. Hitung Bea Masuk dan PDRI yang wajib dibayar oleh PALUGADA

2. Importir A (mempunyai API-U) mengimpor satu (1) unit Electrical Motor AC / 3 phase dari
produsen E di Negara China, dengan harga EXW Factory E USD 20.000,-
Keterangan biaya-biaya lainnya sbb :
a. Pos Tarif BTKI : 8501.53.00 ( BM : 10%), PPN : 10%, PPh : 2,5%, NDPBM : Rp. 14.500,-
b. Biaya – biaya dari proses pick up hingga naik kapal di pelabuhan muat adalah USD 1.000,-
c. Biaya – biaya di pelabuhan bongkar hingga tiba di warehouse Importir A adalah USD 400,-
d. Besaran biaya Freight tidak tertera di B/L
e. Importir A tidak menyerahkan polis asuransi
f. Importir menyertakan Form E (ACFTA) tarif preferensi 0% sebagai Dokap.
Pertanyaan :
1. Berapa Nilai Pabean yang wajib diberitahukan oleh Importir A
2. Hitunglah Bea Masuk dan PDRI yang wajib dibayar oleh Importir A

3. Importir XX (mempunyai API-P) mengimpor 100 mt, produk canai (cold rolled steel sheet) lebar
600 mm dari produsen K, Negara Japan. Kesepakatan harga dengan incoterm CFR Jakarta, USD
900/mt. Berdasarkan Peraturan Menteri keuangan, barang yang diimpor tsb terkena kebijakan
Bea Masuk Anti Dumping : 60%
Keterangan biaya-biaya lainnya sbb :
a. Pos Tarif BTKI : 7209.16.90 ( BM : 15%), PPN : 10%, PPh : 2,5%, NDPBM : Rp. 14.500,-
b. Biaya – biaya dari proses pick up hingga naik kapal di pelabuhan muat adalah USD 1.500,-
c. Biaya – biaya di pelabuhan bongkar hingga tiba di warehouse Importir A adalah USD 250,-
d. Importir A tidak menyerahkan polis asuransi
Pertanyaan :
Hitunglah Bea Masuk, Bea Masuk Anti Dumping (BMAD) dan PDRI yang wajib dibayar oleh
Importir XX

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4. Importir G (mempunyai API-P) merupakan produsen kembang gula, mengimpor barang dengan
data-data sbb :
a. Gula kasar ( raw sugar ) made in Thailand
b. Jumlah barang yang diimpor : 1,000,- bags @ 60 kgs
c. Harga FOB : USD 200,- / ton
d. Total biaya freight : USD 1,000.00,-
e. Asuransi ditutup di Indonesia
f. Pos tariff BTKI : 1701.14.00 ( BM : Rp. 550,- / kg, PPN : 10%, PPh : 2,5% )
g. NDPBM : 14,000,-
Pertanyaan :
Hitunglah Bea Masuk, dan PDRI yang wajib dibayar oleh Importir G

STUDY KASUS L/C

PT. Suksesindo Manufaktur adalah perusahaan manufactur yang berlokasi di Bandung, Jawa Barat.
Perusahaan tsb memproduksi Flexible Coupling yang orientasi ekspor ke Singapore.
PT. Suksesindo Manufaktur mendapatkan Purchase Order (PO) dengan nomor : 18010571 pada tanggal
25 Mei 2018 dari Trading International. Co., Ltd untuk mengirimkan Flexible Coupling (part number: FC-
S12) sebanyak 2.000,- unit. Kesepakatan harga adalah USD 200,000.00,- FOB Tanjung Priok Jakarta Port,
dengan system pembayaran Sight L/C. PT. Suksesindo Manufaktur menunjuk PT. Logistindo Sukses
Internasional, sebagai PPJK dan Freight Forwarder yang mengurus barang tersebut. ( shipping schedule )
terlampir
Barang tersebut rencananya akan dimuat kedalam 1 x 20 feet
Jenis kemasan : wooden case
Jumlah kemasan : 200 cases
Ocean Freight : USD 600.00,- per 20 feet
Pos Tarif BTKI : 8483.60.00 ( BM 5% )
Instruksi Kerja :
1. Buatlah Shipping Instructin
2. Buatlah Packing List dan Invoice untuk keperluan eksportasi
3. Isikan Works Sheet L/C
4. Isikan PEB BC 3.0

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JAWABAN ESSAY NILAI PABEAN

Soal nomor 1
FOB = USD 500,000.00
Freight = USD 4,000.00
Asuransi = USD - ( 0 karena asuransi DN )
CIF = USD 504,000.00
NDPBM = IDR 14,500.00
NILAI PABEAN (NP) = CIF x NDPBM
NP = IDR 7,308,000,000.00
BEA MASUK (BM) = 5% x NILAI PABEAN
BM = IDR 365,400,000.00
NILAI IMPOR (NI) = NP + BM + Cukai (jika ada)
NI = IDR 7,673,400,000.00
PPN = 10% x NI
PPN = IDR 767,340,000.00
PPh = 2,5% x NI
PPh = IDR 191,835,000.00
PPh = IDR 191,835,000.00 (pembulatan)

KESIMPULAN :
NILAI PABEAN (NP) = IDR 7,308,000,000.00
BEA MASUK (BM) = IDR 365,400,000.00
PDRI (PPN + PPh) = IDR 959,175,000.00

Soal nomor 2
EXW = USD 20,000.00
UNSUR PENAMBAHAN BIAYA = USD 1,000.00
FOB = USD 21,000.00
Freight = USD 2,100.00 (10% dari FOB)
Asuransi = USD 115.50 (0.5% x CFR)
CIF = USD 23,215.50
NDPBM = IDR 14,500.00
NILAI PABEAN (NP) = CIF x NDPBM
NP = IDR 336,624,750.00
BEA MASUK (BM) = 5% x NILAI PABEAN (Tarif preferensi 0%)
BM = IDR 0.00
BM = IDR 0.00 (pembulatan)
NILAI IMPOR (NI) = NP + BM + Cukai (jika ada)
NI = IDR 336,624,750.00

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PPN = 10% x NI
PPN = IDR 33,662,475.00
PPN = IDR 33,663,000.00 (pembulatan)
PPh = 2,5% x NI
PPh = IDR 8,415,618.75
PPh = IDR 8,416,000.00 (pembulatan)

KESIMPULAN :
NILAI PABEAN (NP) = IDR 336,624,750.00
BEA MASUK (BM) = IDR 0.00
PDRI (PPN + PPh) = IDR 42,079,000.00

Soal nomor 3

CFR = 100 mt x USD 900/mt

CFR = USD
90,000.00
Asuransi = USD 450.00 (0.5% x CFR)
CIF = USD 90,450.00
NDPBM = IDR 14,500.00
NILAI PABEAN (NP) = CIF x NDPBM
NP = IDR 1,311,525,000.00
BEA MASUK (BM) = 15% x NILAI PABEAN
BM = IDR 196,728,750.00
BM = IDR 196,729,000.00 (pembulatan)
NILAI IMPOR (NI) = NP + BM + Cukai (jika ada)
NI = IDR 1,508,253,750.00
PPN = 10% x NI
PPN = IDR 150,825,375.00
PPN = IDR 150,826,000.00 (pembulatan)
PPh = 2,5% x NI
PPh = IDR 37,706,343.75
PPh = IDR 37,707,000.00 (pembulatan)

BMAD = IDR 786,915,000.00

PPN tambahan BMAD = IDR 78,691,500.00
PPN = IDR 78,692,000.00 (pembulatan)
PPh tambahan BMAD = IDR 19,672,875.00
PPh = IDR 19,673,000.00 (pembulatan)

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KESIMPULAN :
NILAI PABEAN (NP) = IDR 1,311,525,000.00
BEA MASUK (BM) = IDR 196,729,000.00
PDRI (PPN + PPh) = IDR 188,533,000.00

BMAD = IDR 786,915,000.00

PDRI BMAD = IDR 98,365,000.00

Soal nomor 4

Jml brng yang diimpor = 60,000 kgs

FOB = USD 12,000,000.00
Freight = USD 1,000.00
Asuransi = USD - ( 0 karena asuransi DN )
CIF = USD 12,001,000.00
NDPBM = IDR 14,000.00
NILAI PABEAN (NP) = CIF x NDPBM
NP = IDR 168,014,000,000.00
BEA MASUK (BM) = Rp 550.00 / kg
BM = IDR 33,000,000.00
NILAI IMPOR (NI) = NP + BM + Cukai (jika ada)
NI = IDR 168,047,000,000.00
PPN = 10% x NI
PPN = IDR 16,804,700,000.00
PPh = 2,5% x NI
PPh = IDR 4,201,175,000.00

KESIMPULAN :
NILAI PABEAN (NP) = IDR 168,014,000,000.00
BEA MASUK (BM) = IDR 33,000,000.00
PDRI (PPN + PPh) = IDR 21,005,875,000.00

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PEMBUKAAN
PT. Bank ABC
Jakarta Branch
Incoming SWIFT Message Report
Message Type : 700
Basic Header : {1:F01ABCN1DJAXXX603984343
Application Header (07001609090520BPNSGSGXXXXX0000000011111112222N
SENDER : BPNSGSGXXX
BRANCO PICASO NATIONALE
RAFFLES STREET
11 – 7 SINGAPORE

RECEIVER : ABCNIDJASLO
BANK ABC INDONESIA – PT
JAKARTA, INDONESIA

Date of –Receive : 08/05/2018

-------------------------------- Beginning of Text ---------------------------------
Sequence of Total
:27:1/1
Form of Documentary Credit
:40A:Irrevocable
Documentary credit Number
:20:ILC.009899
Date of Issue
:31C:180602
Applicable Rules
:40E:UCP Latest Version
Date and Place of Expiry
:31D:181006INDONESIA
Applicant
:50:Trading International. Co., Ltd
Orchid Street 008
Singapore
Beneficiary Name
:59:PT. Suksesindo Manufaktur
Jl. Sukses Selalu, Kawasan Bahagia Ekspor
Bandung, West Java, Indonesia
ID TAX:01.777.777.3-077.000

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ISI

Currency code, Amount

:32B: USD200,000.00
Available with ..By..
:41A:any bank for negotiation
By Payment
Draft
:42C:at sight for invoice value
Drawee
:42A: BPNSGSGXXX
Partial Shipments
:43P:Prohibited
Transhipment
:43T:Prohibited
Port of Loading
:44E:Any Seaport of Indonesia
Port of Discharge
:44F:Singapore
Latest Date of Shipment
:44C:180915
Description of Goods
:45A:1. Terms:FOB Tanjung Priok, Jakarta, Indonesia
(Incoterms 2010)
2. Name fo Goods:Flexible Coupling
3. Quality of Goods: Brand and New
4. Country of Origin: Indonesia
5. Contract Order: 18010571
Documents required :
:46A:1. Signed Commercial Invoice in 3 originals and 3 copies,
2. Packing List in 3 originals and 3 copies
3. full set of 3/3 Marked original plus three non negotiable copies clean shipped on board Marine Bill of
Lading Made Out To The order of Issuing Bank, Notify Applicant, Marked freight Collect and indicating
this L/C number.

SYARAT TAMBAHAN
:47A:Additional Condition :
1. All documents must be issued in English language.
2. All documents Requested by this L/C Must be presented Thru Nominated Bank
3. A discreapancy fee of USD. 20.00 will be imposed on each set of documents presented under this LC
with discrepancy. The fee will be deducted from bill amount.

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ONGKOS - ONGKOS
:71B:Charges All Banking charges outside Singapore including discrepancy fee (if any) are for beneficiary
account

PERIODE PRESENTASI DOKUMEN

:48: Period for presentation not later than 14 days after date of shipment bu within the validity date of
credit

KONFIRMASI
:49: Confirmation Instruction without

PENUTUP
Instruction to the Paying/Acc/Nego
:78:Documents to be Despatched in one lot by courier.
All correspondence to be sent to Branco Pisaco Nationale, Trade Center Unit, Raffles Street, 11-7
Singapore
We shall cover you by TT, as per your instruction SWIFT/CABLE Charge are for Beneficiary account upon
receipt of Documents complied with.

Trailer

-}{5:{MAC:00000000}{CHK:EB4E9876C723C}}

---------------------------------------------------Ending of Text------------------------------------------------------------

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WORK SHEET

ISSUING BANK : BPNSGSGXXX

BRANCO PICASO NATIONALE, RAFFLES STREET
11 – 7 SINGAPORE
L/C NO : ILC.009899
DATE OF ISSUED : 02-JUNI-2018
AMOUNT : USD200,000.00
BARANG YANG DIPESAN : Flexible Coupling

JENIS L/C : at sight

TENOR : 0 day
EXPIRED DATE : 06-OKTOBER-2018
APPLICANT : Trading International. Co., Ltd
Orchid Street 008, Singapore

BENEFICIARY : PT. Suksesindo Manufaktur

DOCUMENT REQUIRY
1. INVOICE
INCOTERMS 2010
2. BANK DRAFT
a. DRAWN ON / DRAWEE
b. AMOUNT
3. BILL OF LADING
a. SHIPPER
b. CONSIGNEE
c. NOTIFY PARTY
d. TRANSHIPMENT
f. LATE SHIPMENT DATE
g. FREIGHT
h. PARTIAL SHIPMENT
i. LOADING PORT
j. DESTINATION PORT
4. PACKING LIST
Jl. Sukses Selalu, Kawasan Bahagia Ekspor
Bandung, West Java, Indonesia
ID TAX:01.777.777.3-077.000
: 3 lembar originals dan 3 lembar copies
: FOB Tanjung Priok, Jakarta, Indonesia
: BPNSGSGXXX
: USD200,000.00
: PT. Suksesindo Manufaktur
Jl. Sukses Selalu, Kawasan Bahagia Ekspor
Bandung, West Java, Indonesia
ID TAX:01.777.777.3-077.000
: To The order of BRANCO PICASO NATIONALE
: Trading International. Co., Ltd
Orchid Street 008, Singapore
: Prohibited
: 15-Sep-18
: COLLECT
: Prohibited
: Any Seaport of Indonesia
: Singapore Port
: 3 lembar originals and 3 lembar copies

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5. CERTIFICATE OF ORIGIN
6. CERTIFICATE OF WARRANTY
CATATAN PENTING
SYARAT YANG SULIT
(jika ada)
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: -
: -
: - All documents must be issued in English language
- All documents Requested by this L/C Must be presented Thru Nominated Bank
- A discreapancy fee of USD. 20.00 will be imposed
on each set of documents presented under this LC with discrepancy
- Period for presentation not later than 14 days after date of shipment
but within the validity date of credit
: -
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