IstilahIstilah yang umum dan seringkali kita jumpai dalam kegiatan ekspor dan impor barang: Customs Clearance = Adalah suatu proses pemeriksaan dokumen, perhitungan biaya-biaya pajak resmi, dan proses pengeluaran barang yang dilakukan pada negara tujuan FOB = Adalah singkatan dari Free On Board, yang artinya anda memberikan penawaran harga barang hanya sampai keatas kapal, ongkos/biaya kapal
Dear rekan2 ortax,KasusPT. A selaku perusahaan perdagangan internasional membeli suatu barang ke B Ltd. yang berada di luar Indonesia dalam hal ini kita asumsikan di A membeli dengan kondisi CIF Cost Insurance and Freight Jakarta, Tj. Priuk sehingga PT. A berkewajiban untuk melakukan custom clearance atas barang tersebut pada saat barang tersebut dikirim dan tiba di Tj. Priuk, PT. A bukan sebagai PPJK Pengusaha Pengurusan Jasa Kepabeanan, maka PT. A menggunakan jasa PT. C yang dimana PT. C statusnya adalah PPJK untuk melakukan jasa custom clearance atas barang PT. proses custom clearance tersebut akan timbul biaya-biaya atas Jasa yang diberikan oleh PT. C dan ada juga biaya yang timbul seperti THC, Doc. Fee, Penumpukan yang dimana biaya tersebut akan dibayar sesuai dengan invoice yang diterbitkan oleh perusahaan pelayaran dan akan di re-invoicing oleh PT. C tanpa menambah nilai C akan menerbitkan 2 jenis invoice kepada PT. A1. Invoice ke-1 adalah invoice atas jasa-jasa custom clearance itu Invoice ke-2 adalah invoice/debit note atas biaya-biaya yang timbul atas THC, Doc. Fee dan penumpukan invoice aslinya adalah dari perusahaan pelayaran yang bersangkutan.Pertanyaannya1. Apakah PT. A berkewajiban untuk memotong PPh 23 kepada PT. C?2. Jika Ya pada Pertanyaan no. 1, maka pemotongan PPh 23 tersebut berlaku untuk kedua jenis invoice tersebut atau invoice no. 1 saja?3. Tolong diberikan juga dengan Surat atau Peraturan yang berkaitan atas dasar pemotongan PPh 23 Originaly posted by rivan1. Invoice ke-1 adalah invoice atas jasa-jasa custom clearance itu rivan, jasa-jasa custom clearance ini terdiri dari apa saja Yah??salam Jasa Custom tersebut terdiri dari1. Trucking2. Jasa Expedisi3. Jasa transfer EDI4. Surcharges5. Guarding charges etc. Originaly posted by rivanJasa Custom tersebutbelum menjadi objek pph pasal 23Salam Originaly posted by junjungansitohangbelum menjadi objek pph pasal 23Pak,Adakah dasar peraturan yang menunjukan bahwa hal tersebut bukan menjadi objek PPh 23?Terima kasih. saya cenderung merujuk hal ini ke pmk 244/2008 kategori jenis jasa lain yang menjadi objek pemotongan pph pasal 23 rekan rivan…SalamViewing 1 - 7 of 7 repliesEquiposDe Laboratorio, Equipos Para Laboratorio, Vidriería De Laboratorio, Equipos para Laboratorio químico, Kasalab › Foros › Foro Cientifico para Laboratorios › HUBUNGI KAMI! WA 0813 2744 6997 Perhitungan Biaya Land Clearing Banjarsari, Sura Este debate contiene 0 respuestas, tiene 1 mensaje y lo actualizó Perhitungan Biaya Land Clearing hace 1 mes, 2 semanas.When you bring goods into the US, of course you expect to pay for transportation. But as you plan an import, remember that it also costs money to clear the cargo through US Customs, even when the product isn’t subject to any duties. How much does customs clearance cost? As with so much in life, it depends. Costs that importers always pay Some fees are standard when you import cargo. They include Merchandise Processing Fee MPF US Customs collects this fee on most shipments that enter the country. It’s calculated at of the entered value the cost of the merchandise, as entered on the commercial invoice you provide to your customs broker, with a minimum of $ and a maximum of $ For example, if the entered value of the shipment is $100,000, the MPF is $ Harbor Maintenance Fee HMF US Customs collects the HMF on shipments that enter the country via ocean transportation. It comes to of the entered value. On that $100,000 shipment, the HMF would be $125. Bond Premiums Through your broker, you pay these fees to a surety company. That company, in turn, guarantees to US Customs that you will submit the Import Security Filing ISF, and you will pay any duties/fees owed on your cargo. If you import on a regular basis, you’ll probably buy a continuous bond, which covers all of your ISF submissions and customs entries for a year. The premium on a $50,000 continuous bond is about $500. If you’re a large importer or you bring in high-value cargo, US Customs might require a $100,000 or $200,000 bond, which of course costs more. If you import cargo only now and then, you can buy a single-entry bond. You’ll actually need two of them, one to cover the ISF and the other for the actual customs clearance. These cost about $75 for the ISF bond and about - of the entered value for the customs bond. Customs Broker’s Fee Customs brokers in the US are licensed by Customs and Border Protection CBP and act on your behalf in all transactions with US Customs. Using information that you provide, brokers complete and file the necessary documents and oversee the progress of your shipment through Customs. They also work with surety companies to obtain your bonds. As with any professional engagement, the broker’s fee depends on the range and complexity of services it provides. When you ship less-than-containerload LCL freight – with shipments for multiple importers consolidated in one container – that arrangement doesn’t save you money on import and clearance fees. Each shipper with cargo in a consolidation container must complete a separate customs clearance and pay the associated customs clearance costs. Costs that importers sometimes pay Some expenses apply only to certain shipments. They include Import duties Duty on a product you bring into the US depends on its classification in the Harmonized Tariff Schedule HS code and its country of origin. You might owe no duty at all, or you might owe 30% or more of the entered value. If a shipment contains multiple products – for instance, plywood, windows, roof shingles and nylon carpeting – US Customs calculates duty separately for each one. A few categories of imported products, such as alcoholic beverages, are also subject to additional taxes when they enter the US. Fees to regulatory agencies Some imported products are regulated by government agencies such as the Environmental Protection Agency EPA, the Food and Drug Administration FDA or the US Department of Agriculture USDA. To import certain goods, you must register with, or obtain a license from, the relevant Participating Government Agency PGA. For other regulated goods, you might simply have to pay your customs broker to complete extra paperwork. Inspection fees A customs agent might decide to inspect your cargo because something about the import raises suspicions. Or an agent might simply choose your shipment for random screening. To keep bad actors from gaming the system, US Customs doesn’t explain the logic behind its inspections. You’ll just have to live with the fact that now and then, maybe through no fault of your own, Customs will inspect your shipment and charge you for the privilege. The simplest inspection, an x-ray of your container or other conveyance, costs about $300. If the agent decides to conduct an “intensive exam,” opening a container to look at the contents, your fee could amount to $1,000 or more. Other customs clearance fees related to inspection If an agent chooses your shipment for an intensive exam, you’ll pay a trucker to transport the freight to an inspection facility near the port. If the inspection forces you to keep a container at the port longer than expected, and/or return it to the steamship line later than expected, you could incur storage and detention fees. Fines If an inspection reveals a problem with your import, that could carry a cost as well. For example, you might pay a penalty for applying the wrong HS code to a product, or for other infractions. If the cargo is denied entry, you would have to bear all costs associated with the re-exportation. In addition, if you fail to provide the ISF details to your broker on time, and the ISF is not filed at least 24 hours before your cargo is loaded at the port of origin, the fine is $5,000 if US Customs decides to enforce the penalty for that missed deadline. How much does customs clearance cost if you’re smart and careful? Much of the cost of customs clearance is beyond your control. Duties are defined by law and by the value of the product you import. The MPF and HMF apply in most situations. A customs agent might decide to inspect your shipment even when you and your broker do everything by the book. But there are some things you can do to avoid unnecessary expense Choose an experienced, reputable customs broker that will attend to all the details and double-check for possible mistakes. Work with that broker to make sure you choose the correct HS codes and meet any regulatory requirements that apply to your cargo. HS codes change regularly, and customs brokers will stay abreast of these changes so you don’t have to. Give the broker all the information about your shipment well in advance of your sailing, so there’s no problem completing the ISF filing before the deadline. Capitalize on favored country status. The US has free trade agreements in force with 20 countries and these agreements may factor into your duty calculations and even your sourcing strategies. If you’re shipping multiple containers, consider putting each of them on a separate bill of lading BOL. While that strategy will increase your standard customs clearance costs, it could also save you money on potential inspections. When you ship five containers on one BOL and US Customs decides to inspect one of those boxes, that holds up entry for the whole shipment. Then you pay potential storage and detention fees for five containers. When you ship five containers on separate BOLs and Customs decides to inspect only one of them, the other four can continue on their way. The real cost of customs clearance When you think about customs clearance costs, be careful of considering ONLY the identified buckets noted in this article. Your biggest costs could involve fines for non-compliance and missed opportunity costs linked to ignorance of import and clearance processes. The right customs broker can help you avoid the negative fallout and cost of non-compliance and capitalize on opportunity costs. Think about why we use tax accountants for our personal tax returns. They help complete tax forms – an administrative function. But they also do something that most of us just don’t have time for they stay informed on the complex and constantly changing US tax code and advise us accordingly. Just like accountants, customs brokers perform both an administrative and advisory function. The cost of customs clearance encompasses both. But the most value is derived from advisory services that help avoid delays and fines and capitalize on opportunities to minimize tax and duty payments. For instance, through tariff engineering importers can change the HS code classification they use through small changes in the product or packaging to achieve a lower duty rate that, over time, could save you substantial amounts of money. Most importers are not well-versed enough in HS classifications to recognize these and similar opportunities. You can’t eliminate the cost of customs clearance, but you can manage it Customs clearance costs have an unhappy tendency to snowball, especially for importers who don’t understand every step of the clearance process. An experienced customs clearance agent will guide you through the maze of obligations, helping you avoid costly penalties and delays. You’ll get access to a trustworthy customs broker, help navigating the complex tariff system, and advice about how the cost of customs clearance affects the total cost to import your cargo. Need help controlling the cost of customs clearance? Start with a call to Transport.
Inipenjelasan mengenai jasa Custom Clearance Semarang yang tepat dijadikan pilihan sebagai solusi semua kebutuhan akan urusan impor maupun ekspor. seputar bisnis apalagi hingga merambah ke pasar internasional dengan kegiatan impor ekspor pasti tidak lepas dari biaya. Perhitungan harus dilakukan secara matang agar tidak mengalami kerugian.
Ketahui Komponen Biaya Customs Clearance untuk Mengatur Pengeluaran Importir posted on April 19, 2020July 15, 2022 Comments Off on Ketahui Komponen Biaya Customs Clearance untuk Mengatur Pengeluaran Importir Usaha undername impor mulai banyak digunakan orang-orang untuk menyiasati perizinan yang belum dikantongi untuk mendatangkan barang dari luar negeri. Ada baiknya sebagai importir mengetahui tentang komponen biaya Custom Clearance untuk memperkirakan total pengeluaran mereka. Saat melakukan kegiatan ekspor impor barang, pastilah terdapat biaya-biaya tambahan selain dari ongkos kirim dari negara asal ke negara tujuan. Disebut dengan Customs Clearance yang harus dibayarkan pada pihak Bea Cukai. Berikut informasi mengenai komponen dari pembayaran tersebut Biaya di Negara Eksportir Berikut adalah biaya di negara eksportir Biaya Pengadaan Dalam pengadaan ini, terdapat biaya produksi yang tentu saja ditanggung oleh eksportir selaku pembuat barang. Selain itu, ada nilai pembelian atau disebut dengan buying in cost. Dibayarkan oleh pengekspor selain produsen. Biaya Pengelolaan Sering disebut dengan handling cost yang terdiri dari biaya pengemasan serta penyimpanan di gudang eksportir. Dilanjut ongkos inland transport berupa perjalanan hingga menuju ke pelabuhan atau bandara termasuk THC atau Terminal Handling Charge. Biaya Dokumen Ekspor Dokumen yang dibutuhkan berupa Bill of Lading jika melalui kapal laut atau Airway Bill dengan pesawat berupa resi pengiriman, certificate of origin atau surat asal barang, serta pemberitahuan ekspor dan Customs Clearancenya. Biaya Angkutan Utama Pada poin ini berisi biaya pengangkutan, baik melalui udara atau air freight ataupun melalui lautan yang disebut dengan sea freight. Besarnya ongkos ini bervariasi, tergantung pada pihak eksportir serta jasa yang digunakan. Biaya Asuransi Biaya ini dibayarkan saat menggunakan Incoterm atau International Commercial Terms berupa hak serta kewajiban penjual dan pembeli saat pengiriman barang. Terutama jika menggunakan CIF cost, insurance and freight, CIP carriage and insurance paid to serta DDP delivery duty paid. Biaya di Negara Importir Berikut adalah biaya-biaya yang perlu dikeluarkan di negara importir Biaya THC Biaya THC atau Terminal Handling Charge merupakan biaya CHC yang ditambahkan dengan ongkos tambahan dengan ketentuan dari pihak jasa Customs Clearance pilihan. Oleh karena itu, tentu saja bervariasi dari satu lainnya. Biaya Dokumen Impor Salah satu komponen biaya Custom Clearance termasuk pengurusan dokumen setelah barang tiba di negara tujuan ialah delivery order atau D/O, biaya untuk jasa yang digunakan, pembiayaan PIB pemberitaan impor barang serta bea untuk Customs Clearancenya. Biaya Asuransi Biaya asuransi dibayarkan jika menggunakan Incoterm berupa EXW berupa tempat pengambilan barang, FOB atau pengurusan dari izin hingga siap diberangkatkan dengan kapal, CFR penanggung jawaban dari asal ke tujuan dan CPT berarti sampai di tempat akhir hingga dibawa pengangkut. Biaya Inland Transport Destination Biaya ini adalah ongkos yang dibayarkan untuk transportasi selama perjalanan darat dari pelabuhan hingga menuju ke gudang muat atau transit. Hal ini dapat ditentukan oleh pihak jasa undername impor atau kesepakatan dari penjual serta pembeli selaku importir dan eksportir. Biaya Masuk serta Pajak Impor Biaya masuk dibayarkan ketika barang sudah sampai di pelabuhan melewati serangkaian pemeriksaan. Termasuk di dalamya ialah bea, PPN, serta PPH impor, cukai dan juga PNBP atau Pendapatan Negara Bukan Pajak. Tak hanya itu, barang mewah pun memiliki pajak tersendiri. Untuk mempermudah berbagai kepengurusan biaya sebaiknya menggunakan jasa import door to door terpercaya agar tidak kebingungan. Pihak tersebut tentu sudah berpengalaman dalam hal izin serta penghitungan ongkos dari masing-masing tahap. Demikianlah ulasan mengenai komponen biaya Custom Clearance yang dapat dijadikan rujukan saat hendak mengimpor barang. Untuk info lebih lanjut dapat menanyakan kepada jasa undername impor pilihan Anda.perhitungan Secara garis besar proses yang menentukan lamanya import container dwelling time di pelabuhan adalah pre-clearance, customs clearance, dan post-clearance. Yang termasuk kegiatan pre-clearance adalah peti kemas diletakkan di tempat penimbunan sementara (TPS) dan penyiapan dokumen Pemberitahuan Impor Barang (PIB).