JENIS TARIF Bea Masuk (BM) dan Bea Keluar (BK)

1 Tarif Advolorum : jenis tarif yang berdasarkan nilai persentase (Sparepart, BM

2 Tarif Spesifik : jenis tarif yang berdasarkan nilai satuan barang (Beras, BM

3 Tarif Gabungan (advolorum + spesifik) : produk cukai

JENIS BEA MASUK TAMBAHAN :

1 Bea Masuk Anti Dumping (BMAD)

2 Bea Masuk Imbalan (BMI)

3 Bea Masuk Tidakan Pengamanan (BMTP)

4 Bea Masuk Pembalasan (BMP)

CIF = FOB + Insurance

Nilai Pabean (NP) = CIF x Kurs Pajak

Bea Masuk (BM) = Tarif x Nilai Pabean

Bea Masuk (BM) = Tarif x Jumlah satuan Barang

Nilai Impor (NI) = NP + BM

Nilai Impor (NI) = NP + BM

Nilai Impor (NI) = NP + BM

PPh = Tarif x NI

PPN = Tarif x NI

PPnBM = Tarif x NI

FREIGHT / Biaya Pengangkutan

Jika Biaya Pengangkutan tidak tercantum dalam dokumen B/L atau AWB, maka Biaya Pengangkutan

1 ASEAN =

2 ASIA DAN AUSTRALIA =

3 EROPA, AMERIKA, AFRIKA =

 CFR = FOB + FREIGHT

INSURANCE / Biaya Asuransi

INSURANCE = 0.5% x

Jika Asuransi ditutup/dibayarkan di Dalam Negeri (Indonesia)

1 PT LONTHONK SAHABAT SETIA

Berat 10,000 ton

FOB THB 9,000 / ton

Freight USD 2,500

Insurance USD 120 dibayar/ditutup di Indonesia

BM Rp 450 / kg

PPN -

PPh 2,5% API

Kurs Rp 380 THB 1

Rp 13,200 USD 1

FOB 9,000 x 10,000 =

Freight 2,500 x 35 =

Asuransi ditutup di Dalam Negeri =

CIF =

Nilai Pabean = 90,086,842 x

Bea Masuk = 450 x

Nilai Impor = 34,233,000,000 +

PPN
 PPh = 2.50% x

Total Pajak = 4,500,000,000 +

BM

2 PT UTAMAKAN SARAPAN

Berat 5,000 ton

CFR USD 12,000 / ton

Insurance tidak terlampir

BM Rp 450 / kg

PPN -

PPh 2,5% API

Kurs Rp 14,445 USD 1

CFR = 12,000 x

Asuransi = 0.5% x

Nilai Pabean = 60,300,000 x

Bea Masuk = 450 x

Nilai Impor = 871,033,500,000 +

PPN

PPh = 2.50% x

Total Pajak = 2,250,000,000 +

BM
3 PT CEPAT UNTUNG

Berat 5 ton

FOB USD 3,000 / ton

Freight tidak diketahui tarif 15%

Asuransi dibayar di Instanbul USD 1,250

BM 5%

PPN 10%

PPh 2.50%

Kurs Rp 14,445 USD 1

FOB = 3,000 x

Freight = 15% x

Asuransi

Nilai Pabean = 18,500 x

Bea Masuk = 5% x

Nilai Impor = 267,232,500 +

PPN = 10% x

PPh = 2.50% x

Total Pajak = 13,361,625 +

BM

Bea Masuk Anti Dumping = Tarif

 Nilai Impor = Nilai Pabean +

PT PABRIK PLASTIK TBK

PETI KEMAS 2

KARTON 200 @ PETI KEMAS

BERAT KG 40 @ KARTON

FOB USD 0.5 @ KG

FERIGHT USD 1,575 @ PETI KEMAS

INSURANCE USD 300 DITUTUP DI INDONESIA

BM 5%

BMAD 3.90%

PPN 10%

PPh 7.50%

KURS Rp 10,000 USD 1

BERAT 40 X 200 X

FOB 0.5 X 16,000

FREIGHT 1,575 X 2

INSURANCE

NILAI PABEAN 11,150 X 10,000

BEA MASUK 5% X 111,500,000

BMAD 3.90% X 111,500,000

NILAI IMPOR 111,500,000 + 5,575,000 +

PPN 10% X 121,423,500

PPh 7.50% X 121,423,500

TOTAL PAJAK 5,575,000 + 4,348,500 +

BM BMAD
sentase (Sparepart, BM = 5%)

uan barang (Beras, BM = Rp.450 per kg)

produk cukai

+ Freight

urs Pajak

lai Pabean (Tarif Advolorum)

umlah satuan Barang (Tarif Spesifik)

+ Bea Masuk Tambahan

+ Cukai (Impor Produk Cukai)

ka Biaya Pengangkutan dihitung dengan cara :

5% x FOB

10% x FOB (Kecuali negara ASEAN)

15% x FOB
CFR

INSURANCE = 0

1 ton = 1,000 kg

10,000 ton = 10,000,000 kg

THB 90,000,000

THB 86,842

- +

THB 90,086,842

380 = Rp

10,000 x 1,000 = Rp

4,500,000,000 = Rp

= Rp
 38,733,000,000 = Rp

968,325,000 = Rp

PPh

1 ton = 1,000 kg

FOB Freight Insurance

CFR - Insurance

5,000 = USD

60,000,000 = USD

CIF = USD

14,445 = Rp

5,000 x 1,000 = Rp

2,250,000,000 = Rp

= Rp

873,283,500,000 = Rp

21,832,087,500 = Rp

PPh
 5 = USD

15,000 = USD

= USD

CIF = USD

14,445 = Rp

267,232,500 = Rp

13,361,625 = Rp

280,594,125 = Rp

280,594,125 = Rp

28,059,413 + 7,014,853 = Rp

PPN PPh

x Nilai Pabean
Bea Masuk + Bea Masuk Anti Dumping

2 =

= USD

= USD

= USD

CIF = USD

= Rp

= Rp

= Rp

4,348,500 = Rp
 = Rp

= Rp

12,142,350 + 9,106,763 = Rp

PPN PPh
a ASEAN)
34,233,000,000

4,500,000,000

38,733,000,000

-
 968,325,000

5,468,325,000

60,000,000

300,000 +

60,300,000

871,033,500,000

2,250,000,000

873,283,500,000

21,832,087,500

24,082,087,500
 15,000

2,250

1,250 +

18,500

267,232,500

13,361,625

280,594,125

28,059,412.50

7,014,853

48,435,891
 16,000 KG

8,000

3,150

11,150

111,500,000

5,575,000

4,348,500

121,423,500
12,142,350

9,106,763

31,172,613