Studi Kasus 1 – Level: 1 (Satu)

Berdasarkan L/C dan Informasi tersebut dibawah ini kerjakanlah pengisian Dokumen Ekspor.

BANK OF AMERICA
P.O BOX 9001
HONGKONG

▪ CONFIRMATION OF OUR BRIEF TELEX OF DATE OF ISSUE :10/3/16

IRREVOCABLE DOCUMENTARY CREDIT Issuing Bank’s No.

Advertising Bank’s No H 987426/16
Advertising & Negotiating Bank. Applicant

BANK MANDIRI NUSARA TRADING CO.

JL. BRIGJEN KATAMSO 01 P.O BOX 5007
SEMARANG – JAWA TENGAH HONGKONG
INDONESIA
Beneficiary Amount

PT. KARYA CIPTA APROX HK$ 10,000,000.00 (ABOUT TEN

JL. PASAR JOHAR NO.52 MILLIONS HONGKONG DOLLAR ONLY)
SEMARANG – JAWA TENGAH INDONESIA

Dear Sir,
We hereby issue this irrevocable Documentary Credit in favour which is available by your draft
(s) at sight
………………………………………………………………………………………………………………………
Drawn on applicant bearing the clause “Drawn Under Documentary Credit No.H 987426/16 (CFR) of Bank
of America
Hongkong for full invoice value of goods accompanied by the following documents :

1. Signed Commercial Invoice in Quintoplicate

2. Full set clean on board ocean Bill of Lading endorsed to the order of Bank of America Hongkong showing
freight prepaid and notify applicant (full name and address)
3. Certificate of origin from the Chamber of Commers bearing the Harmonized System Code and full
address of the manufacturer
4. Packing list in quintuplicate

Covering :
195 METRIC TON OF LOBSTER PEELED SIZE A

Packing in carton, each carton contains 5 kgs nett

Shipping marks : NUSARA/HONGKONG
Shipment from : ANY INDONESIA PORT Transhipment : ALLOWED Partial Shipment : ALLOWED To :
HONGKONG latest Shipment date : May 01, 2016 Date and place L/C expiry : Exporter’s country, May 20, 16

Special conditions (three shall prevail over all printed terms in case of any apperent conflict :
We hereby engage with drawers that drafts drawn and negotiated in Advising Bank’s position :
Confirmity with the term of this credit will be duly honoured on
Presentation and that draft accepted within the terms of this credits will be
Duly honoured at maturity
Direction to the negotiating bank are given on the revers of this credits.
Your’s Faithfully.

Bank of Amerika Hongkong

Informasi yang lain adalah :

1. Kurs konversi
- Buying Rate Rp. 1.243,60 /HKD
- Selling Rate Rp. 1.261,50 /HKD
2. Bank Commision :0,25 %
3. Export Tax : 0 %
4. Bank Interest during 3 months : 2 %
5. Tanggal pengajuan PEB ke Kantor Pelayanan Umum Bea dan Cukai Semarang : 18-3-2016
6. Nama agen pelayaran : PT. GESURI LLYOD
7. Freight : HKD 5.500,00 / metric ton Discount : 10 % Banker Surcharge : 0% (HKD 330.000,-
FCL 40 Ft).
8. Tgl. Pengapalan (Shipment) 28-4-16 from Tg. Emas MS. WANABHUM Vo. 06
(Precarriage vessel) from NS. MAERSK LINE Voy no.040 (Ocean Vessel)
9. Ongkos EMKL Fee, OPP, Warehouse : 15%
10. Transportation : Rp. 500,00 /kg
11. Buying Price : Rp. 35.000,00 /kg
12. Packages Price : Rp. 200,00 /kg
13. Harga CFR yang ditawarkan kepada pembeli melalui Proforma Invoice : HKD 46,200,50 /
metric ton
14. Unplanning Cost : 10%
15. Codes on PEB :
- SIUP : 01970/KP/P-I/90 NPWP : 5.779.11.600.00
- HS : 0306.11.000
- Invoice No : 445/KC/III/16 Dated : 15-3-2016
- Packing list : 446/KC/III/16 Dated : 15-3-2016
- Carton size each 50x25x25
- Empty carton weight : 0,5 kg
- Country destination : Hongkong (HK)
- Port : Tg. Emas/IDTES
- Valuta : HKD
- Cont. No : EMCU 4467776
- Sales contract No : 35/KC/II/16 Dated 20-02-2016
- Seal No : 768910
- No. B/L : G.695 Dated 28-4-16
- No. Shipping Instrution : 567/SI/III/16, Dated 20-03-2016

16. PPJK , PT. LUSAN

JL. RAYA SUKARNO-HATTA NO.1
SEMARANG – JAWA
TENGAH
NPWP : 0.567.177.0089.9
IZIN : 078/BC/98
TGL : 18-05 1998
17. Amendment per April 15, 2016
- Type of L/C should be read usance for 30 days after B/L date
- Latest shipment date shouls be read April 30, 2016
- Partial and transshipment not allowed
18. PP L/C : 07/BM/III/2016
19. API : 0599/N/90 Date 10 July 1990

Diminta untuk mengerjakan dokumen ekspor sebagai berikut :

1. Chek list LC
2. Sales contract
3. Invoice
4. Packing list
5. Shipping instruction
6. Bill of lading
7. PEB
8. SKA
9. Kalkulasi ekspor
 CHEKLIST L/C

1. Type of L/C : ……………………………………………………………...

2. Issuing Bank : ……………………………………………………………...

3. Number and Date of L/C : ……………………………………………………………...

4. L/C Amount : ……………………………………………………………...

5. Shipping/Trade Term : ……………………………………………………………...

6. Buyer : ……………………………………………………………...

7. Seller : ……………………………………………………………...

8. Shipment Date : ……………………………………………………………...

9. Presentation Date : ……………………………………………………………...

10. Expairy Date : ……………………………………………………………...

11. Availability Credit : ……………………………………………………………...

12. Bentuk Pembayaran : ……………………………………………………………...

a. Draft : ……………………………………………………………...

b. Tenor Draft : ……………………………………………………………...

13. Document Required :

 ……………………………………………… Pcs

 ……………………………………………… Pcs

 ……………………………………………… Pcs

14. Reimbursing Bank : ……………………………………………………………...

15. Shipping From – To : ……………………………………………………………...

16. Partial Shipment : ……………………………………………………………...

17. Transhipment : ……………………………………………………………...

18. Description of Goods : ……………………………………………………………...

19. Reimbursment Clause : ……………………………………………………………...

20. Others/Special Conditions : ……………………………………………………………...

21. Notes : ……………………………………………………………...

 EXPORT CALCULATION
1. COMMODITY = ……………………………………………………………………………………………… HS :.………………

2. Sales Price CFR = …………………………………………………………………………………………… = ………………........

3. Freight = ………………………………………...………………………………………............ =

 Discount = ………………………. % (-)

 Bunker Surcharge = ………………………. (+)

……………………….

………………………. x ……………………….. = ……………………………

…………………………………………………………

…………….............. = ……………………….

4. Sales Price FOB ……………………………………………………………………………………………….. = ……………………....

5. Devisa Umum = …………………….. x ………………………….. x …………………........ = Rp. ………………….

 Provisi Bank = 0,25% x ………………………….. ………………………. = Rp. ………………….

 Export Tax (ET) = …………………….. x ……………………………………………………………. = Rp. ………………….

……………………………

6. Export Draft Result ……………………………………………………………………………………………….. = Rp. ………………….

Rp. ………………….

7. Buying Price and Other Charges

 Buy = …………………….. x ………………………….. = Rp. ………………….

 Transport = …………………….. x ………………………….. = Rp. ………………….

 Package Bag = …………………% x ………………………….. = Rp. ………………….

Price

 EMKL Fee etc. = …………………% x ………………………….. = Rp. ………………….

 Unplanning Cost = …………………….. x ………………………….. = Rp. ………………….

 ……………………… = ………………………………………………………….. = Rp. ………………….

 ……………………… = ………………………………………………………….. = Rp. ………………….

 ……………………… = ………………………………………………………….. = Rp. ………………….

……………………….

8. Cost Price FOB ……………………………………………………………………………………………….. = Rp. ………………….

……………………………

9. Benefit ……………………………………………………………………………………………….. Rp. ………………….

10. % Benefit = …………………….. x 100% = ……………………..%

11. Total FOB = ………………….FOB x ………………….(Com. Unit) = ……………………..

12. Total Freight = …………………….. x ………………….(Com. Unit) = ……………………..

13. Total Export Tax = …………………….. x …………………………. = ……………………..

 SALES CONTRACT

1. Seller/Exporter 2. Sales Contract No. 3. Date

4. Seller’s Bank

5. Buyer’s Bank

6. Buyer/Importer 7. Date Shipment 8. Expiry Date

9. Country of Origin 10. Country of

Destination

11. Partial Shipment 12. Transhipment 15. Term of Delivery and Payment

13. Port of Loading 14. Port of Destination

17. No. and Kind 18. Description of

16. Shipping Mark 19. Quantity 20. Unit Price 21. Amount
of Packages Good

22. Special Condition 23. Quantity and Amount 24. Total Quantity 25. Invoice Total
Tolerance

Documents Stipulated:

 SIGNED COMMERCIAL INVOICE IN QUINTUPLICATE

 PACKING LIST IN QUADRUPLICATE
 FULL SET CLEAN ON BOARD OCEAN BILL OF LADING MADE OUT TO THE ORDER OF NEGOTIATING BANK AND
SET ENDORSED TO BANK MAJU INTERNATIONAL, JAKARTA MARKED FREIGHT PREPAID AND NOTIFY ADDRESS
APLICANT
 BENEFICIARY CERTIFICATE CERTIFIES THAT
COPIES OF ALL DOCUMENTS HAS BEEN DISPATCHED
DIRECLY TO APLICANT AND THE RELATIVED
CURRIER RECEIT MUST BE ACCOMPANIED
Aproved by

Buyer’s Authorized Signature Seller’s Authorized Signature

Presentation document period

Documents ust be presented to the negoitating Bank
Within 15 days after shipment date but within validaty of The
Credits
 INVOICE
1. Exporter/Seller 2. Invoice No. 3. Date

4. L/C No. 5. Date

6. Issuing Bank

7. Importer/Buyer 8. Origin Country 9. Destination City

10. Pre Carriage 11. Departure Date 12. Terms of Deliverey and Payment

13. Ocean Vessel 14. Port of Loading 15. Port of Destination

16. Marks and 17. No. and Kind of Packages and 18. Quantity 19. Unit Price 20. Amount
Container No. Description of Good

21. Total 22. Nett Wt 23. Gross Wt 24. Cube M3 25. Quantity Total 26. Invoice Total
Package (Kgs) (Kgs)

Exporter’s Declaration

Authorized Signature
 PACKING LIST

1. Exporter/Seller 2. Packing List No. 3. Date

4. L/C No. 5. Date

6. Importer/Buyer 7. Issuing Bank

8. Origin Country 9. Destination Country

10. Pre Carriage 11. Departure Date 12. Terms of Deliverey and Payment

13. Ocean Vessel 14. Port of Loading 15. Port of Destination

18. Package 19. Quantity 20. Total

16. Marks and 17. No. and Kind of Packages and
Number Per Pckg Package
Container No. Description of Good

21. Total 22. Nett Wt 23. Gross Wt 24. Cube (M3) 25. Quantity Total 26. Package Total
Package (Kgs) (Kgs)

Exporter’s Declaration

Authorized Signature
 Shipping Instruction
1. Shipper 2. Shipping Instruction 3. Date
No.

4. L/C No. 5. Date

6. Consignee 7. Issuing Bank

8. Origin Country 9. Destination City

10. Pre Carriage Voy No. 11. Port of Loading 12. Port of Discharge

13. Ocean Vessel Voy No. 14. Port of Delivery 15. Final Destination

18. Gross 19. Nett

16. Owner’s Marks 17. No. and Kind of Packages and 20. Cube M3
Weight Weight
and Marks & No. Description of Good

21. Container No. 22. Seal No. 23. Total Container

Fax to : …………………………………

Attn : …………………………………

From : …………………………………

Message : …………………………………

Authorized Signature
 Bill of Lading

1. Shipper 2. B/L No. 3. Date

O.M SHIPPING
Received in appearent good order and condition axcept as
4. Consignee
otherwise noted the total number or Containers or other
packages or units enumberasted blow for transportation from
the place of receipt to the place of delivery subject to the
terms detailed on the reverse side of the bills of lading. One of
5. Nortity Party the signed bills or lading must be summondered duly endorsed
in exchange for goods or delivery onder oon presentation to
this document (duly endonsad) to the country by or on behalf
of the holders, the rights. And realibiltiesarising in accordance
with the terms her of shall (without) prejudiceto any rute of
6. Pre Carriage by 7. Place of common law or statue endereing them binding on the
Receipt Marchant become binding in the respects between the carrier
and the holder as through the contract evidence hareby had
8. Ocean Vessel Voy 9. Prof. of Loading been made between them IN WITNESS where of the stated
No. number or origional bills of lading all of the lenor and that have
been signed, one of which being accomplished, the other shatl
10. Port of Discharge 11. Place of stand word.
Delivery

12. Owner’s 13. Description of 14. Gross Weight 15. Measurement

Mark/Container No. goods Kgs M3

16. Total No. of

Container
or Packages (in words)
17. Freight and 18. Prepaid 19. Collect 20. Type Of Service
charges etc.

21. Delivery to be Effective Through

..............................
As agent
 Original

1. Goods consigned from (Export’s business name,

address country)
REPUBLIK OF INDONESIA
DEPARTEMENT OF TRADE
CERTIFICATE FOREIGN
2. Goods Consigen to (Consignee's name, address,
country) FORM B
Reference No.

3. Means of transport and route (as far as known) 4. For official use
Shipped by :

From :

To :

Date of Shipment :

5. Item 6. Marks 7. No. and Kind of 8. Gross weight or 9. Number & date of
number and Packages and other quantity invoices
number Description of
of goods Good

10. Certification
It is hereby certified, on the basis control out, that the goods stated above were produced in
Indonesia

11. Competent authority (name, full address)

………………………………………………………………
(Signatur) (Stamp)
 BC 3.0 PEMBERITAHUAN EKSPOR BARANG
Nomor Pengajuan : Halaman 1 dari ...

A. KANTOR PABEAN H. KOLOM KHUSUS BEA

HEADER

DAN CUKAI
1. Kantor Pabean Pemuatan : 1. Nomor Pendaftaran : Tanggal :
2. Kantor Pabean Ekspor : 2. Nomor BC.1.1 : Tanggal :
B. JENIS EKSPOR :
C. KATEGORI EKSPOR : Pos/Sub Pos :
D. CARA PERDAGANGAN
E. CARA PEMBAYARAN :
EKSPORTIR PENERIMA
1. Identitas (NPWP, Passport/lainnya) 9. Nama :
10. Alamat :
2. Nama : 11. Negara :
3. Alama :
4. NIPER :
5. Status :
F. DATA PERDAGANGAN

PPJK PEMBELI

6. NPWP : 12. Nama :

7. Nama : 13. Alamat :
8. Alamat : 14. Negara :

DATA PENGANGKUTAN DATA PELABUHAN/TEMPAT MUAT EKSPOR

15. Cara Pengangkutan 19. Pelabuhan Muat Asal :
16. Nama & Bendera Sarana Pengangkut 20. Pelabuhan Muat Ekspor :
/Tempat Muat Ekspor
17. No. Pengangkut (Voy/Flight/Nopol) 21. Pelabuhan Bongkar :
18. Tanggal Perkiraan Ekspor 22. Pelabuhan Tujuan :
23. Negara Tujuan Ekspor :
DOKUMEN PELENGKAP PABEAN DATA TEMPAT PEMERIKSAAN
24. Nomor & Tgl Invoice 27. Lokasi Pemeriksaan :
25. Nomor & Tgl Packing LIst 28. Kantor Pabean Pemeriksaan :
26. Jenis, Nomor & Tgl Dokumen lainnya 29. Gudang PLB :
Kantor Bea Cukai pendaftaran CK-5 DATA PENYERAHAN

30. Cara Penyerahan Barang :

DATA TRANSAKSI EKSPOR

31. Bank Devisa Hasil Ekspor : 34. Freight :

32. Jenis Valuta : 35. Asuransi (LN/DN) :
33. FOB : 36. Nilai Maklon (Jika Ada) :
DATA PETI KEMAS DATA KEMASAN
37. Jumlah Peti Kemas : 39. Jenis, Jumlah dan Merek Kemasan :
38. Nomor, Ukuran dan Status Peti Kemas :
DATA BARANG EKSPOR
40. Berat Kotor (kg) : 41. Berat Bersih (kg) :
42. 43. Pos Tarif/HS, Uraian 44. HE barang dan Tarif BK 45. Jumlah & Jenis 46. Negara Asal 48. Jumlah Nilai FOB
No. Jumlah dan jenis barang pada tgl Pendaftaran sat., berat bersih Barang
secara lengkap, merk, (kg), volume (m3)
tipe, ukuran, spesifikasi 47. Daerah Asal
lain dan kode barang Barang

49. Nilai Tukar Mata Uang : DATA PENERIMAAN NEGARA

50. Nilai Bea Keluar :

51. Penerimaan Pajak Lainnya :
G. TANDA TANGAN EKSPORTIR / PPJK
Dengan ini saya menyatakan bertanggung jawab atas kebenaran hal-hal yang diberitahukan dalam Pemberitahuan Ekspor Barang ini, serta bersedia
dikenakan sanksi sesuai dengan ketentuan di bidang kepabeanan apabila terdapat kesalahan.
..............................Tanggal
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