Tag Archives: IMPORT

What Is Custom Clearance or Custom Broking Service?

21 Oct

Custom clearing or broking is a significant part of overseas transportation for importer and exporters that ensure hassle free approval from government agencies for both importing and exporting goods from one country to another. The job involves calculation of transportation fees, taxes, duties, and excises for clients. A customer broker communicates with national and international government agencies on behalf of importer and exporter and completes several other formalities to clear the shipment.

There are various custom clearance agencies that specialize in the domain and work for international transportation companies. It requires rich industrial experience and understanding of the entire shipping process to execute the task with flawlessness. Apart from being associated with custom clearance company, a freight forwarder also appoint in-house custom broker so that they can deal with actual custom clearance company efficiently and comprehend the nitty-gritty of custom laws.

Custom broker are not government agents but they need to have a licence from authorized government organization to be in the field. They can work independently or be associated with fright forwarders, traders, importers/exporters and shipping companies.

According to International Federation of Customs Brokers Associations (IFCBA): “Customs brokers bring critical business information together to clear their goods safely, securely and quickly; and manage your business data to ensure your goods meet Customs’ requirements.”

Why do you need an excellent Custom Clearance Service?

Many a time, due to lack of efficient or careless custom practices, your consignments are seized on air or sea ports, which is never a good news for both importer and exporter. Organizing your custom practices you can simply avoid any kind of unpredictable collapse. You not only save on time by regulating your business smoothly but also remain in good books of government agencies.

What Is Custom Clearance or Custom Broking Service?


custom clearance broker

6 Oct

We Assist You to handle Fulfillment Of Custom Formality in Indonesia’ Custom Officce, Either Import Or Export.

Our Service In Details:

– Import Custom Handlling/ Custom Declaration

Goods/ Container Shipped From Abroad to Jakarta discharged in Indonesia’ s  Must Fulfill Custom Formality at Custom Office. We Assist You To handle this matters until Good being released and deliver to The warehouse Of Consignee.

– Export Custom Handling

Cargo Shipped From indonesia To Abroad loaded In Indonesia port Must Fulfill Custom Formality Of Export at Custom Office. We’ ll assist you To handle this matter, from stuffing at Shipper’ s warehouse, submitting document to Custom warehouse, until loading cargo to carrier.
We also handle the issuance of Export necessary document from related Department, such as COO ( Certificate Of Origin) , Quarantine Phitosanitary, Certificat Of Inspection. Etc. Continue reading

Important Tips of Import from China

6 Oct

Import to the western world from China may not be as easy as what people would think mainly because the export mechanism of China is somehow different form import mechanism in the western world. Importers also have to deal with many issues that domestic trade would never encounter, such import duty, imports cost, “import to” destination customs compliance and international logistics. If you are planning to import to your country directly from China on your own, here are some important tips for your reference.
import duty from import to customs compliance imports cost Pay close attention to business nature of your potential import supplier. You may want to make sure whether they are actual manufacturers, third party import supplier, or trade agents in China. Dealing with manufacturers and import suppliers, i.e., exporters, have respective advantages and disadvantages in terms of imports cost and convenience. Manufacturers tends to have faster responses to your requests for product designs, developments and production arrangements. You may also cut imports cost to certain extent. However, the third part import supplier and professional exporter typically have much broader channels and connections in various industries so they may better satisfy your broader needs for diversified products. In addition, professional exporters in China may be able to save you some hassles as they tend to have more experiences in dealing with potential issues related to import export, such as customs compliance, import duty and logistic arrangement. In general, working with any “fourth-party” import supplier is not desirable so not recommended. Continue reading

Tips for Starting an Import / Export Business

4 Oct

Thinking of starting an import/export business? Jennifer Henzel, a Certified Import/Export Trade Professional offers these tips for getting started:

Many countries have set up offices (Consulates or Embassies) in foreign countries to promote the exporting of their goods. The Consulates will supply you with industry directories and more. Embassies are located in a nation’s capital and Consulates in different cities. In many cases, the Embassy web site will contain directories and manufacturer lists, as well as an email link that you can use for sourcing Continue reading

Indonesia To Import And Export Authorization Guide

1 Oct

Tariff system

Indonesia tariffs levied on goods imported into four categories:

  1.  Merchandise. Necessary imports of household goods, including rice, flour, iron and steel, chemicals, cotton, machinery, medicinal and agricultural equipment. The tariff rate on imports of these products primarily in 5 ~ 40%.
  2. B raw materials. For some industrial products, components and materials necessary, 5-35% in import duties.

Third C-class products. Weak demand in the domestic market or to protect domestic industry to import goods. Imports of goods

Rates the Class B category of goods is higher. (Shipper)

4th D ingredients. As luxury products, some consumer goods, and household products may be, must be introduced to protect property. These imports are highest.

Import Control

1. Import license. Generally no, some products require a special permit from the Department of Commerce, individual properties, has banned the import of certain goods must be authorized exclusive agent for the import. For many products, monopolistic measures and import quotas.

2. Required documents.

  •  invoice. Actions ranging invoice must inform the exporter and the recipient’s name and address of the place and the transport, loading, parts marking, serial number, quantity and weight of each type of article and content, as well as the names product numbers and detailed tariff.
  • a certificate of origin. There is no uniform requirement, but the government of Indonesia reserves the right to individual cases, applications for certificates of origin of energy. The certificates of origin need three copies of original pieces and 2.
  •  other documents. Research Report (Laporan LKP = Kebenaran Pemeri Kssan) requires that all goods have been shipped before quality, quantity, price controls. Some goods are exceptions, such as the value of $ 5,000 or less, special products, crude petroleum, petroleum products, precious metals, precious stones and other works of art.

3. Inspection of raw materials. Indonesia, $ 5,000 more than the value of imported goods, the vast majority of tested quality and quantity. When you need to pre-shipment inspection of imported goods, the Indonesian unit of the tested materials to provide the documents (including import licensing, and other special files), pursuant to these documents, inspection agents to contact the seller how to export control. Currently, the seller is a price list of product performance data, a copy of the receipt of officers and agents of control, and other documents. The seller must also provide copies of bills of lading, and shows, and other related documents. Requirements for inspection of import documents and a complete case, the import control agents will report the findings of inspections.

4. Special packaging requirements. Food, beverages, ceramics, glassware, household items, textiles and soap, to be sent to the manufacturer’s original packaging, and product types, performance and trademarks are the packaging, but clearly the type of goods origin of goods, quantity, weight, marks, etc.. In addition, Indonesia should also take into account climatic conditions, special attention to water and corrosion.

5. Customs formalities delayed the inventory. The goods arrived in Indonesia to pay within 30 days. In Jakarta, the port, the goods will be sent within the store instances of simple monitoring, the agency that has the State Ports Corporation. When goods can be stored for 1-3 months, not the sale of stock of the Port Authority, the auction of funds used to pay the storage costs. After deducting the cost of the balance of the auction held 3 years, 3 years remain unclaimed, then deliver to the Treasurer of Indonesia, in the payment of customs duties before the goods are not allowed to return

Free Trade Area and its management system

Currently, Indonesia has built more than 100 industrial area, some with free trade, and formed a free trade zone. Indonesia, the existing more than 10 bonded goods from Indonesia in areas outside the customs area into the Free Trade Zone, is not regarded as imports, and exports without payment of customs duties or other taxes; for purposes such as processing or re-export of various raw materials or finished products imported into the free Free Trade Zone, the domestic ban on imports from Indonesia, the limits; from Indonesia or outside Indonesia’s exports of goods or raw materials bonded, regardless of their use is for direct consumption or processing in the bonded area or temporary storage of goods in Indonesia’s domestic tax , VAT, customs duties and other taxes Jieke exemption; Free Trade Zone within the processed products, in principle, for export; where approved by the Indonesian government to set up enterprises in the bonded area, can enjoy import tariffs, imported goods tax, withholding tax and excise tax and other preferential treatment for tax relief. In addition, listing companies to merge or expand the scale of the way, can still enjoy the waiver of capital goods and raw materials or accessories VAT tax treatment. If the capital property in the goods is transferred or used for other purposes, you can not enjoy the exemption or reimbursement.


30 Sep
Import Duty (Bea Masuk) merupakan bagian yang paling critical yang perlu dipahami. Dari pengalaman saya selama ini, perhitungan dibagian Import Duty ini lah yang jarang orang ketahui.

Sebelum masuk ke Cara perhitungan Bea Masuk, perlu dipahami hal-hal penting berikut :

Purchase (FOB, C&F & CIF):
Silahkan baca artikel saya sebelumnya : Landing Cost, Purchase, dan Freight Cost Calculation. Pahami pengertian dan perbedaannya.

Insurance : Baca kembali article saya : Landing Cost (Sub: Insurance)

Harmonize System Code (biasa di singkat HS):
Harmonize System Code wajib anda pahami dan ketahui. Ingin saya upload di sini agar bisa anda download langsung dari sini, sayang file-nya masih berupa PDF yang sangat besar. Untuk sementara Harmonize System Code bisa anda temukan di Ditjend Bea dan Cukai Indonesia (DJBC). Harmonize System Code ini adalah kode untuk mengelompokkan jenis komoditi import yang nantinya akan menentukan tariff yang akan digunakan didalam penentuan Import Duty.

Okay… here we go..! masuk ke perhitungan :

Import Duty = Tariff x CIF

Atau :

Import Duty = Tariff x (FOB + Freight Cost + Insurance)

Contoh :

PT. Royal Bali Gemilang melakukan import dari China, sebagai berikut :

Items : Hand croche Glove
Matrials : 100% Acrylic
Qty : 1000 pcs
Unit Price (FOB) : USD 3.50/pc
Freight Cost (IATA) : USD 300.00
Insurance = USD 150.00
Note on FOB : No discount applied , Sales Tax included

Berapa Import Duty (Bea Masuknya) ?.

Petunjuk :

Harmonize System Code untuk Glove (Sarung Tangan) yang terbuat dari acrylic adalah : 6116.93.00.00 (HS Code untuk komoditi lain silahkan download di DJBC). Tariff untuk HS ini adalah : 15%

Perhitungan :

Import Duty = 15% x [(1000 pcs x USD 3.50) + USD 150.00 + USD 300.00 ] = 15% x USD 3,950.00 = USD 592.50

Update: 05-05-2008

Untuk rekan-rekan yang ingin melakukan estimasi Bea Masuk (Import Duty), PPN dan PPh Import dengan mudah dan cepat, sekarang bisa mendapatkan : Bea Masuk, PPN & PPh Import Calculator disini. silahkan baca cara mendapatkannya.

Cara Menghitung Pajak Import

30 Sep

Indonesia mengenakan 2 jenis pajak atas import, yaitu : PPn Import dan PPh Pasal 22.

Pajak Import = PPn Import + PPh Pasal 22

PPn Import dikenakan 10% dari nilai CIF dan Import Duty. Maka formulanya menjadi sebagai berikut :

PPn Import = 10% x [ CIF + ID]

Dimana :
CIF = Cost (FOB) + Insurance + Freight
ID = Import Duty

Contoh :

PT. Royal Bali Gemilang melakukan impor barang dari China, dengan rincian sebagai berikut :
Nilai Barang yang di Impor (FOB) = USD 3,500.00
Insurance = USD 100.000
Freight = USD 250.00
Import Duty = USD 150.00

Perhitungan :

PPn Import = 10% x [ (USD 3,500.00 + USD 100.00 + USD 250.00) + USD 150.00 ]
PPn Import = USD 400.00
contoh lain :

CIF (Nilai Pabean dalam rupiah)                              Rp100.000,00
BM (sesuai HS) 5% x Rp 100.000,00                      Rp.  5.000,00
PPN 10% x Rp.105.000,00                                     Rp.10.500,00
PPh (dgn API)2.5% x Rp.105.000,00                       Rp.  2.625,00
——————- +
Jumlah BM dan PDRI yang seharusnya dibayar        Rp.18.125,00  I. Biaya transportasi (freight) Biaya transportasi (freight) barang impor ke pelabuhan atau tempat impor di Daerah Pabean adalah biaya transportasi yang sebenarnya atau seharusnya dibayar yang umumnya tercantum dalam B/L atau AWB dari barang impor yang bersangkutan.

Apabila biaya transportasi yang tercantum dalam B/L atau AWB bukan biaya transportasi yang sebenarnya atau seharusnya dibayar, biaya transportasi adalah biaya transportasi yang sebenarnya atau yang seharusnya dibayar sepanjang importir dapat menunjukkan bukti nyata atas biaya transportasi tersebut

Apabila importir tidak dapat menunjukkan bukti nyata dimaksud, maka biaya transportasi ditetapkan sebagai berikut:

A. Untuk transportasi laut

      15% dari harga FOB untuk barang yang berasal dari Eropa, Amerika, dan Afrika;10% dari harga FOB untuk barang yang berasal dari Asia-non- Asean dan Australia;

5% dari harga FOB untuk barang berasal dari negara Asean

B. Untuk transportasi udara besarnya biaya transportasi ditetapkan berdasarkan tarif IATA (International Air Transport Association)

Dalam hal terdapat lebih dari satu jenis barang yang tergolong dalam klasifikasi tarif yang berbeda dalam satu Pemberitahuan Impor Barang (PIB), besarnya biaya transportasi untuk tiap-tiap jenis barang dihitung berdasarkan perbandingan hargatiap jenis barang dengan harga keseluruhan barang, dikalikan jumlah keseluruhan biaya transportasi.II. Biaya Asuransi Biaya asuransi yang berkaitan dengan pengangkutan barang adalah sebagaimana tercantum dalam polis asuransi.

Apabila asuransi ditutup di dalam negeri, maka nilai rupiah dari premi asuransi dalam menetapkan nilai pabean dianggap nihil, dengan syarat importir wajib menyerahkan polis asuransi.

Apabila importir tidak dapat menunjukkan polis asuransi, besarnya biaya asuransi ditetapkan setengah per seratus (0.5%) dari harga C&F (Cost and Freight).

Dalam hal terdapat lebih dari satu jenis barang yang tergolong dalam klasifikasi tarif yang berbeda dalam satu Pemberitahuan Impor barang (PIB), besarnya biaya asuransi untuk tiap-tiap jenis barang dihitung berdasarkan perbandingan harga tiap jenis barang dengan harga keseluruhan barang dikalikan jumlah keseluruhan biaya asuransi.


    CIF (Nilai Pabean dalam rupiah)                                                              Rp100.000,00

    BM (sesuai HS) 5% x Rp 100.000,00                        Rp.  5.000,00

    PPN 10% x Rp. 105.000,00                                      Rp.10.500,00

    PPh (dgn API)2.5% x Rp.105.000,00                         Rp.  2.625,00

                                                                                     ——————- +

    Jumlah BM dan PDRI yang seharusnya dibayar           Rp.18.125,00

1. Untuk pembayaran BM dan PDRI impor sementara selama 1 (satu) tahun adalah :

BM 12 x 2%/Bulan x Rp. 5.000,00                     Rp  1.200,00 (dengan SSBC)
PPN 12 x 2%/Bulan x Rp. 10.500,00                  Rp 2.520,00 (dengan SSP)
PPh 12 x 2%/Bulan x Rp. 2.625,00                    Rp    630,00 (dengan SSP)
—————— +
yang dibayar                                                    Rp  4.350,00
yang dijaminkan Rp 18.125,00 – Rp 4.350,00      Rp 13.775,00

2. Apabila diperpanjang 1 (satu) tahun, metode yang dipergunakan untuk pembayaran BM dan PDRI sama dengan Angka 1

    yang dibayar                                                                Rp  4.350,00
    yang dijaminkan Rp 18.125,00 – (2 x Rp 4.350,00)          Rp 9.425,00

3. Apabila dibayar atau tidak diekspor kembali, perhitungan BM dan PDRI adalah sebagai berikut:
BM dan PPN dihitung sesuai kurs dan tarif pada saat pemasukannyaPPh dihitung sesuai kurs pada saat pelunasannya
Contoh :

    CIF (Nilai Pabean dalam rupiah)                                                              Rp100.000,00

    BM (sesuai HS) 5% x Rp 100.000,00                        Rp.  5.000,00

    PPN 10% x Rp. 105.000,00                                      Rp.10.500,00

    PPh ( dengan API) 2,5% x (CIF valuta asing x

    kurs pada saat pelunasan + BM, sehingga menjadi),

    …….dimisalkan………                                                  Rp. 3.000,00

                                                                                      ————– +

    Jumlah BM dan PDRI yang terutang                            Rp.18.500,00

    BM dan PDRI yang telah dibayar selama

    2 (tahun) penggunaan adalah                                        Rp   8.700,00

                                                                                      ————— –

    Jumlah BM dan PDRI yang masih harus

    dibayar adalah                                                             Rp   9.800,00Sanksi administrasi berupa denda 100% x BM             Rp.  5.000,00

    *) yang terdiri :

BM Rp 5.000,00 – (2 x Rp 1.200,00)       Rp. 2.600,00 (dengan SSBC)
PPN Rp 10.500,00 – (2 x Rp 2.520,00)    Rp 5.460,00 (dengan SSP)
PPh Rp 3.000,00 – (2 x Rp 630,00)          Rp 1.740,00 (dengan SSP)
————– +
Jumlah                                                       Rp 9.800,00

PPh Pasal 22 dikenakan sebesar 7.5% dari nilai CIF dan Import Duty, formulanya :

PPh Pasal 22 = 7.5% x [CIF + ID]

Dengan menggunakan contoh yang sama, maka besarnya PPh Pasal 22 yang dikenakan adalah sebesar USD 300.00
Sekaligus besarnya Pajak Import yang akan dikenakan dapat dihitung