UJIAN PRAKTEK

UJI KOMPETENSI EKSPOR IMPOR

LEVEL : II ( DUA )
UNIT KOMPETENSI : PELAKSANA EKSPOR IMPOR

MENGHITUNG BIAYA IMPOR DAN

MENGISI DOKUMEN IMPOR

Ahmad Reza Indrawan

16117062

LEMBAGA SERTIFIKASI KOMPETENSI NASIONAL

Kasus I EKSPOR IMPOR
Kasus I
PT. Dunia Camera Jaya dengan alamat di Jl. Raya Kelinci No.40 Pasar Baru bermaksud
mengimpor kamera Nikon Macro Power 20XL dari Jepang. Berdasarkan Surat Permintaan
Pemesanan Barang (order), Nikon Jepang mengirim faktur proforma sebagai berikut:

NIKON CAMERA Co.Ltd

PO BOX 8132 JAPAN 12-D-500

Japan, February 15, 2016

Order No. : 1123/DEI/2016

Messrs : PT Dunia Camera Jaya (API-IU : 392/N/95)
Jl. Raya Kelinci #40 Jakarta 11250-INDONESIA
For Attn : Mr. Michael Jonoto Nagasakti

Dear Sir,
Regarding to your order on Nikon Macro Power 20XL, Here we sent you the
Proforma Invoice with details of goods and shipment. Please advise advance :

No Quantity Description of Goods Container Price Amount

Nikon Digital Camera Yen Yen
1 500
Type Macro Power 20XL 1,250,000 625,000,000

The Price : FOB Japan

Payment : L/C at usance
Shipment : 12 weeks after L/C opening
Total Weight (nett) : 25 ton

Other information :
1. Freight/Fiost : Yen 1,000/Container
2. Port of Discharge : Tg.Priok (IDTPP)
a. Lift of : Rp. 175.000/Container
b. THC : Rp. 200.000/Container
c. Trucking : Rp. 1.900.000/Container
3. Warehouse : Rp. 800.000/Container/days
4. Biaya Bongkar : Rp. 250.000/Container/days
5. Forwarder’s fee : 0,5% from CIF
6. HS code : 97.314.210.7
7. Pungutan pabean : BM 5%, PPN 10%, PPnBM 5%, PPh 2,5%
8. Selling rate : Rp. 7.525,40/yen 100
 Buying rate
NDPBM
9. Telex cost
10. Bank interest
11. Insurance
12. Bank commision
13. NPWP No
14. Port of loading
15. Port of destination
16. Name of vessel
17. Shipping Agent/Shipping
Merk
18. On Board
19. B/L No.
20. Estimated time arrival
21. Packing
22. Gross weight/Nett Weight
23. Tempat penimbunan
24. L/C No.
25. Expired date
26. Sales contract No.
27. Invoice No.
28. Container No.
29. No. LPSI
30. Pemberitahu/PPJK
31. No. Surat izin PPJK
32. Opening Bank
: Rp. 7.413,50/yen 100
: Rp. 7.520/yen 100
: Rp. 125.000
: 18% per years from CIF, during 4 months
: 0,3% ditutup pada Japan Insurance.
All Risk (ICC A)
: 0,3%
: 1.234.567.8910.5
: Tokyo-Japan (JPTOK)
: Tg.Priok (IDTPP)
: MS. Jakarta LLOYD Voy.783
: Maersk Line
: 2 Maret 2016
: N. PK 7551 date 02 Maret 2016
: 20 Maret 2016
: Carton, each carton contain is 10 units
: 25.250 kg / 25.000 kg
: Gudang 115 UTPK 1 Impor
: L/C 5724 date 27-02-2016
: 27-06-2016
: 2113/NIKON/II/2016 date 25-02-2016
: 668/S.NIKON/EXP/III/2016 date 03-03-2016
: MLXY 11270, 20” LCL (One Container)
: 7810/SUCOFINDO/II/2016
: CV. LUSAN GREGETAN
Jl. Raya Sunterdam 01, Jakarta 14350
NPWP : 0.567.177.0089.9
: No. 078/BC/98, Tgl.08-05-98
: BCA, Cabang Rawamangun

Ditanya :
• Hitung Bea Masuk dan pungutan pabean
• Ajukan PIB kepada Bank Devisa tanggal 1 Maret 2016 untuk proses Inklaring
• Ajukan permohonan pembukaan L/C ke Bank
• Kalkulasi impor

Kasus II
Bea cukai Cirebon melelang terbuka atas barang-barang selundupan yang disitanya dengan
ketentuan bahwa calon pembeli harus bersedia untuk membayar semua pungutan pabean (PPn,
PPNBM, PPh Ps 22 & BM). Berikut perkiraan harga barangnya : diantara barang- barang yang
akan dilelang tersebut, ada 4 unit mobil mewah Built Up yang masuk melalui Singapura,
diperkirakan harga perunitnya senilai USD 18.000/unit FOB Singapura, freight 5% x FOB dan
Insurance 0,5% dari CFR.
Bea cukai menetapkan PPnBM 10% dan BM 5%, PPN 10%, PPh 7,5%. Sigunawan (bukan
importer) berniat membeli ke empat unit mobil tersebut dan anda diminta untuk Sigunawan
menghitung besarnya pungutan-pungutan pabean yang harus disetor ke kas negara dengan
data-data yang ada, jika import tax basic calculation value yang ditetapkan Menkeu pada saat
ini Rp. 12.000/USD

Kasus III
PT. AGUNG REZEKI mengimpor 25 ton tepung beras dari Thailand dengan data sebagai
berikut :
• Yang bersangkutan memiliki API
• Tarif pos 1102.30.00.00
• Tidak memiliki form D
• BM : Rp. 450,-/kg PPN 10%, PPh 7,5%
• Harga CIF USD 30,- per kwintal
• Tiba di Jakarta tanggal 23 Januari 2011
• Kurs Rp. 12.200,-/USD

Berdasarkan data tersebut diatas Saudara diminta untuk menghitung :

• Bea Masuk
• PDRI

Kasus IV
Di bawah ini terdapat data-data transaksi bisnis antara PT. Super Machine, Jl. Perak 3 Jakarta
(Pembeli) dan Tokyo Trad, Co. Morunouchi, Tokyo, Japan (Penjual), Nama barang ekspor
impor :
• Tool machine : 2 Cases 36,6 FT.
• FOB Tokyo Port Price USD 500,-/per case
• Freight USD 125,-
• Payment by L/C Trhong Bank of Tokyo
• CFR Tanjung Priok
• Shipment Date, Sept. 1, 2016
• Transhipment Prohibited,
Maka diminta:
a. Buatlah “Inquiry Letter”
b. Buatlah “Export Quotation” (Replying Letter)
c. Buatlah “Order Sheet” atau P.O (Purchase Order)
d. Dari surat-menyurat tersebut bagaimana caranya agar bisa menjadi “Sales Contract”.
Catatan:
- Quantity : 510 lbs, USD 505,-
- Percase Freight USD 125,-
- Documents Required : B/L, Invoice, Packing List, Certificate of Original/Inspection
in 2 copies.
Kasus V
Perusahaan ABC membeli 500 bal (ukuran tidak sama besar) kapas seberat 750
ADMT (Air Dry Metric Ton) dari Australia dan diasuransikan dengan kondisi ICC-A. Nilai
pertanggungan IDR 750.000.000 deductible 1% dari TSI, nilai Invoice IDR 750.000.000 atau
IDR 1.000.000 per AMDT dimana 1 AMDT mengandung air 9%)

Setiba di Jakarta 100 bal kapas tersebut basah, dan saat yang ditimbang beratnya 180
metric ton. Pada saat yang sama, kandungan air – moisture contennya 30%. PT. ABC,
mengajukan klaim. Berapa ganti rugi yang dibayarkan bila kapas yang basah masih laku dijual
seharga Rp 100.000.000,-?

Jawaban Kasus 1

Bea masuk dan Pungutan Pabean

- FOB : Unit x Harga Container
Cost (FOB) : 500 x 1.250.000 = Rp 625.000.000
- Freight : 1.000 Yen
- Biaya pelabuhan : Lift + THC : 1.343,39 + 1.535,31 = Yen 2.878,7
- CFR : FOB + biaya freight + biaya pelabuhan : 625.000.000 + 1.000 = Yen 625.001.000
- Insurance : 0,3 x CFR : 0,3 x Yen 625.001.000= 1.875.003 Yen
- CIF : CFR + Insurance = yen 626.876.003
- CIF Lawan : 626.876.003 x 7.525,4 = Rp 47.174.926.729,8
- Bank Commision : 0,3% x Rp 47.174.926.729,8 = Rp 141.524.780
- L/C Cost : Rp 125.000
- Lift of : Rp 175.000 dan THC = Rp 15.050.800
- Nilai Pabean : CIF x NDPBM = 626.876.003 x Rp 7.520 = Rp 47.141.075.425,6
- Bea Masuk : 5 % x Rp 47.141.075.425,6 = Rp 2.357.053.771,28
- Nilai Impor : Bea Masuk + Nilai Pabean = Rp 49.498.129.196,88
- PPN : 10 % x (49.498.129.196,88) = Rp 4.949.812.919,688
- PPnBM : 5% x (49.498.129.196,88) = Rp 2.474.906.459,844
- PPH pasal 22 : 2,5% (49.498.129.196,88) = Rp 1.237.453.229,922
- Total Pungutan Pabean = Rp 11.019.226.380,7
BCA, Cabang Rawamangun

Rp. 7.525,40/100 yen

Japan

27-06-2016
NIKON CAMERA Co.Ltd PO BOX 8132 JAPAN 12-D-500

100

3
3
2 maret 2016
Applicant

1123/DEI/2016 15-02-2016

Nikon Digital Camera

Digital Camera 97.314.210.7
Baru 5
500 Unit / 50 Cartoon 10
Yen 1.250.000
Yen 625.000.000 2,5
5
Tokyo-Japan
Tanjung Priok, Indonesia

Japan

Japan Insurance
ICC A

PT DUNIA CAMERA JAYA 1.234.567.8910.5

Jl. Raya Kelinci #40, Jakarta 11250- Indonesia 392/N/95
 Nikon Digital Camera Type Macro Power 20XL 97.314.210.7
500 Unit Yen 1.250.000 Yen 625.000.000
1 Container Yen 1.000 Yen 1.000

Yen 625.001.000
0,3% Yen 625.001.000 Yen 1.875.003

Yen 626.876.003
Yen 626.876.003 Rp. 7.525,40/100 yen 47.174.926.729,8
0,3% Rp. 47.174.926.729,8 141.524.780
125.000
1 Container Rp. 175.000
175.000
Rp. 200.000 Rp. 7.525,40/100 yen 15.050.800

47.331.802.309,8

Yen 626.876.003 Rp. 7.520/yen 47.141.075.425,6

5% 47.141.075.425,6 2.357.053.771,28

49.688.856.081,1

47.141.075.425,6
2.357.053.771,28

Rp. 49.498.129.196,9
10% Rp. 49.498.129.196,9 Rp. 4.949.812.919.69
5% Rp. 49.498.129.196,9 Rp. 2.474.906.459,85
2,5% Rp. 49.498.129.196,9 Rp. 123.746.322.992,25

1 Container ton Rp. 250.000

250.000
1 Container ton Rp. 800.000 800.000
1 Container ton Rp. 1.900.000 1.900.000
Yen 626.876.003 Rp. 235.705.377,128 1.900.000
Rp. 47.174.926.729,8
1.900.000
 LAMPIRAN I
PERATURAN DIREKTUR JENDERAL BEA DAN CUKAI
NOMOR PER-20/BC/2016
TENTANG
PERUBAHAN KETIGA ATAS PERATURAN DIREKTUR
JENDERAL BEA DAN CUKAI NOMOR P-22/BC/2009
TENTANG PEMBERITAHUAN PABEAN IMPOR

1
1
1

Nikon Camera C.Ltd

PO BOX 8132 Japan 12-D-500 Laut 1
HK
MS> Jakarta LLOYD Voy. 783
20 Maret 2016
Nikon Camera C.Ltd Tokyo-Japan JPTOK
PO BOX 8132 Japan 12-D-500
Tanjung Priok-Indonesia IDTPP
668/S.NIKON/EXP/III/2016 03-03-2016
1.234.567.8910.5
PT. Dunia Camera Jaya
Jl. Raya Kelinci #40, Jakarta 11250- Indonesia N. PK 7551 02-03-2016

392/N/95
1.234.567.8910.5
PT. Dunia Camera Jaya
Gudang 115 UTPK1
Jl. Raya Kelinci #40, Jakarta 11250- Indonesia
Yen Japan JPY
0.567.177.0089.9
CV. LUSAN GREGETAN 625.000.000
Jl. Raya Sunterdam 01, Jakarta 14350 1.875.003
No. 078/BC/98. Tgl. 08-05-98 1.000 47.141.075.425,6

20 feet/ MLXY 11270 50 Carton/ Nikon 25.250 Kg 25.000 Kg

500 Unit/ 50
HS Code : 97.314.210.7 carton
BM 5% Rp.
Nikon Digital Camera Type Macro Power 20XL PPN 10% 47.141.075.42
Digital Camera
PPnBM 5% 5,6
Japan PPh 2,5%
25.000Kg

Rp. 2. 357.053.771,28

Rp. 4.949.812.919,69
Rp. 2.474.906.459,85
Rp. 1.237.453.229,92
Rp. 11.019.226.380,7
 LAMPIRAN I
PERATURAN DIREKTUR JENDERAL BEA DAN CUKAI NOMOR P- 05
/BC/2009 TENTANG PERUBAHAN ATAS PERATURAN DIREKTUR
JENDERAL BEA DAN CUKAI NOMOR P-39/BC/2008TATALAKSANA
PEMBAYARAN DAN PENYETORAN PENERIMAAN NEGARA DALAM
RANGKA IMPOR, PENERIMAAN NEGARA DALAM RANGKA EKSPOR,
PENERIMAAN NEGARA ATAS BARANG KENA CUKAI, DAN PENERIMAAN
NEGARA YANG BERASAL DARI PENGENAAN DENDA ADMINISTRASI ATAS
PENGANGKUTAN BARANG TERTENTU


DEPARTEMEN KEUANGAN R.I
DIREKTORAT JENDERAL BEA DAN CUKAI
SURAT SETORAN Lembar ke-1 : Wajib Bayar
Lembar ke-2 : KPPN
Kantor : ............................................. PABEAN, CUKAI, DAN Lembar ke-3 : Kantor Bea dan Cukai

Kode Kantor : ................................ PAJAK (SSPCP) Lembar ke-4 : Bank Devisa Persepsi/ Bank
Persepsi/ Pos Persepsi

A. JENIS PENERIMAAN NEGARA IMPOR EKSPOR CUKAI BARANG TERTENTU

B. JENIS IDENTITAS NPWP PASPOR KTP

NOMOR :

NAMA : PT. Dunia Camera Jaya

....................................................................................................................................................................................................................................
ALAMAT : Jl. Raya Kelinci #40, Jakarta 11250- Indonesia
....................................................................................................................................................................................................................................
............................................................................................................................................................. Kode Pos : ...................................................

C. DOKUMEN DASAR PEMBAYARAN : ...................................................................................................................................................................................

Nomor : ...................................................................................................................................... Tanggal : ....................................................................................

D. PEMBAYARAN PENERIMAAN NEGARA

AKUN KODE AKUN JUMLAH PEMBAYARAN
Bea Masuk 412111 Rp Rp. 2. 357.053.771,28
.......................................................................
Bea Masuk Ditanggung Pemerintah atas Hibah (SPM) Nihil 412112 Rp .......................................................................
Bea Masuk Dalam Rangka Kemudahan Impor Tujuan Ekspor (KITE) 412114 Rp .......................................................................
Denda Administrasi Pabean 412113 Rp .......................................................................
Denda Administrasi Atas Pengangkutan Barang Tertentu 412115 Rp .......................................................................
Pendapatan Pabean Lainnya 412119 Rp .......................................................................
Bea Keluar 412211 Rp .......................................................................
Denda Administrasi Bea Keluar 412212 Rp .......................................................................
Bunga Bea Keluar 412213 Rp .......................................................................
Cukai Hasil Tembakau 411511 Rp .......................................................................
Cukai Etil Alkohol 411512 Rp .......................................................................
Cukai Minuman Mengandung Etil Alkohol 411513 Rp .......................................................................
Pendapatan Cukai Lainnya 411519 Rp .......................................................................
Denda Administrasi Cukai 411514 Rp .......................................................................
PNBP/Pendapatan DJBC 423216 Rp .......................................................................
PPN Impor NPWP .......................................................... 411212 Rp. 4.949.812.919,69
Rp .......................................................................
PPN Hasil Tembakau/PPN Dalam Negeri 411211 Rp .......................................................................
PPnBM Impor NPWP .......................................................... 411222
Rp. 2.474.906.459,85
Rp .......................................................................
PPh Pasal 22 Impor NPWP .......................................................... 411123 Rp. 1.237.453.229,92
Rp .......................................................................
Bunga Penagihan PPN 411622 Rp .......................................................................

Masa Pajak Tahun

2 0 1 6
Jan Peb Mar Apr Mei Jun Jul Ags Sep Okt Nop Des

Rp. 11.019.226.380,7
E. Jumlah Pembayaran Penerimaan Negara : Rp ...............................................................................................................
Dengan huruf : ...............................................................................................................................................................................................................................

Diterima oleh : Kantor Bea dan Cukai Kantor Pos Bank Devisa Persepsi Bank Persepsi Pos Persepsi

NPWP : ............................................................................................. Nama Bank/Pos : ............................................................................................
Nama Kantor : ............................................................................................. Kode Bank/Pos : ............................................................................................
Kode Kantor : ............................................................................................. Nomor SSPCP : ............................................................................................
Nomor SSPCP : ............................................................................................. Unit KPPN : .............................................................. Kode : ................
Tanggal : ............................................................................................. Tanggal : ............................................................................................

Cap dan tanda tangan Cap dan tanda tangan
Nama : ...................................................... Nama : ......................................................
...................................................... ......................................................
Jawaban Studi kasus 2

FOB = 4 X USD 18.000 = USD 72.000

Freight = 5% X USD 72.000 = USD 3.600
CFR = USD 72.000 + USD 3.6000 = USD 75.600
Insurance = 0,5% X USD 75.600 = USD 378
CIF = USD 75.600 X USD 378 = USD 75.978
Nilai Pabean = Rp 12.000 X USD 75.978 = Rp. 911.736.000
Bea masuk = 5% X Rp. 911.736.000 = Rp. 45.586.800
Nilai Impor = Rp. 911.736.000 + Rp. 45.586.800 = Rp. 957.322.800
PPN = 10% X Rp. 957.322.800 = Rp. 95.732.280
PPnBM = 10% X Rp. 957.322.800 = Rp. 95.732.280
PPh = 7,5% X Rp. 957.322.800 = Rp 71.799.210
PDRI = Rp. 95.732.280 + Rp. 95.732.280 + Rp 71.799.210 = Rp 263.263.770

Dari perhitungan diatas besarnya pungutan-pungutan yang harus disetorkan ke kas negara adalah
sebesar :
• Bea Masuk : Rp. 45.586.800
• PPN : Rp. 95.732.280
• PPnBM : Rp. 95.732.280
• PPh : Rp 71.799.210
• PDRI : Rp 263.263.770

Jawaban Studi Kasus 3

Nama dan jenis barang = Tepung Beras

Importir = PT. AGUNG REZEKI
Tiba di Jakarta tanggal = 23 Januari 2011
Negara Asal = Thailand
Tarif Pos = 1102.30.00.00

FOB = 2.500 kwintal X USD 30 = USD 75.000

Freight = 10% X USD 75.000 = USD 7.500
Insurance = 0,5 X (75.000 + 7.500) = USD 41.250
CIF = USD 75.000 X USD 75.000 = USD 123.750
Nilai Pabean = Rp 12.200 X USD 123.750 = Rp. 1.509.750.000
Bea masuk = Rp. 450 X Rp. 1.509.750.000 = Rp. 679.387.500.000
Nilai Impor = Rp. 911.736.000 + Rp. 45.586.800 = Rp. 680.897.250.000
PPN = 10% X Rp. 680.897.250.000 = Rp. 68.089.725.000
PPh = 7,5% X Rp. 680.897.250.000 = Rp 51.067.293.750
PDRI = Rp. 68.089.725.000+ Rp. 51.067.293.750= Rp 119.157.018.750

Dari perhitungan diatas dapat diketahui bahwa:

• Bea masuk : Rp. 679.387.500.000
Jawaban Study kasus 4
- Inquiry Letter

PT. SUPER MACHINE

JALAN PERAK NO.03
JAKARTA – INDONESIA

Tokyo Trading Company Ltd.

Marunouchi Chiyoda-ku
Tokyo, Japan

Dear Sir,
Subject: Inquiry of” Tools Machines”
We have from “Daily Post” in Jakarta, that you are looking for Indonesia companies interested in importing tools
machines from you.
As we are interested to import the tools machines mentioned we would appreciate your quoting your term and
conditions for the following.
Commodity : Tools machine, De luxe 2 cases each 36,6 cu.ft.
Quantity : 510 lbs net
Shipment : September 24, 2016

Please quote your FOB Price and Freight separately

We look forward to receiving your reply

PT. SUPER MACHINE

(Signed Manager)
 - Export Quotation
TOKYO TRADING COMPANY LTD.
MARUNOUCHI CHIYODA-KU
TOKYO, JAPAN

Messrs Super machine, PT

Jalan Perak No.03 August 4, 2016
Jakarta, Indonesia Ref no. Luxe, 1020

Dear Mr....

Subject : Our quotation for “Tools Macines”

Thanks you very much for your interst in importing our “Tools machines”upon which we are pleased to quote
you the following term and conditions:
Commodity : Tools machines, De luxe 2 cases
Each 36,6 cu.ft
Serial No. 1020 & 1021
Quantity : 510 lbs net.
Unit price and total amount : FOB Tokyo Port. US $505,00 percase
Total FOB : 2 X USD 505,00 = US $ 1.010,00
Freight : US $ 125,00
CFR Jakarta : US $ 1.135,00
Packing : In Export creates
Shipment : September 1, 2016
Destination : Tanjung Priok, Jakarta
Payment : By irrevoable, transferable L/C trough Bank of Tokyo, Tokyo, or other
prime
bank in our favour
Insurance : Covered by Buyer
We hope that you will take this offer to your fine consideration, and we look forward to receivingyour order
shortly.

Your sincerely,
Tokyo Trading Company Ltd
- Order Sheet atau Purchase Order

PT. SUPER MACHINE

JALAN PERAK NO. 3
JAKARTA, INDONESIA
ORDER No. 2450/Imp/2016

From: PT. Super Machine To. Messrs

Jalan Perak No. 3 Tokyo Trading Company Ltd.
Jakarta, Indonesia Marunouchi Chiyoda-ku Tokyo, Japan

Referring to your letter, dated August 4. 2016. Ref. No. luxe 1020, we would like to place ourcommodities
to be strictly in compliance with the particulars given I your letter of August 4, 2016.
Discrepancies, if any, will be at your own risk, unless authorized by us.
Terms and conditions:
Time of delivery : Not later than September 24, 2016
Payment : An irrevocable transferable LC to be opened shortly For US $ 1,135 00 by Bank
Negara Indonesia, Jakarta To the Blank of Tokyo, Tokyo in your favour
Document : The following documents to be rendered in duplicate plus 2 coples to be sent by
airmail:
Full set clean on board ocean BL
Commercial invoice covering the commodities induded
Weight note
Packing list
Measurement list
Certificate of origin
Certificate of inspection and LKP by SGS
Notify address : PT. Super Machine
JL. Perak No. 3 Jakarta, Indonesia
Import License : No. 24153042

Other Conditions
Port of Loading : Tokyo, Japan
Destination Port : Tanjung Priok - Jakarta
Partial Shipment : Prohibited
Transshipment : Allowed
Marks Description of goods Unit Price
SSM Tanjung Priok IL No. 510 lbs net Tools Machines, De USD $ 505,00 Per case
241153042 Order no. luxe 2 cases 45”x31”x43” Each
2450/Imp/19 36,6 cu.ft
Total FOB (2 X USD$ 505,00) USD $ 1.010,00
Freight Reseved USD $ 125,00
Total CFR Tanjung Priok USD $ 1.135,00

Jakarta, Agustus, 2016

Confirmed By:

Tokyo Trading Company Ltd. Yours faithfully

Signed PT. SUPER MACHINE
Signed

(Manager) (Manager)
 SALES CONTRACT

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

2450/Imp/2016 4-08-2016
Tokyo Trad, Co. Morunouchi, Tokyo, Japan
4. Seller’s Bank
Bank of Tokyo

5. Buyer’s Bank
Bank Negara Indonesia, Jakarta
6. Buyer/Importer 7. Date Shipment 8. Expiry Date
01-09-2016 24-09-2016
PT. Super Machine, Jl. Perak 3 Jakarta
9. Country of Origin 10. Country of
Japan Destination
Indonesia
11. Partial Shipment 12. Transhipment 15. Term of Delivery and Payment
Allowed Prohibited

13. Port of Loading 14. Port of Destination Cost and Freight by L/C
Tokyo Tanjung Priok

17. No. and Kind 18. Description of

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

2 cases 36,6 FT Tool Machine 510 lbs USD 0,99/case

USD. 1.010
PT. Super
Machine, Jl. Perak 3
Jakarta

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

510 lbs USD 1.010

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

Jawaban Kasus 5