Name : Pitriyana

Class : F42001C
NPM : CF201120037
English for Logistics

Customs clearance is the cost to be paid on goods, capital or services when they crossa
customs border. Most customs duties are import duties, which means that such duties are due
when goods are imported. In English-speaking countries, "customs" refers to both:

• customs and competent authorities.

• The customs authority is responsible for customs clearance.

The international movement of goods is of course across a special border: the customs
border. The idea of customs is to regulate cross-border trade, promote fair competition, and
combat economic crime. For logistics, however, customs turned out to be a big challenge:
customs and customs regulations are complex.
1. Import duties, tariffs, and taxes in Indonesia
All imports into Indonesia including personal goods are subject to CIF (Cost, Insurance,
and Freight) duties, Value Added Tax (VAT), Excise, and Sales Tax. Imports with a total product
value of up to US$50 are exempt from CIF duties, but are still subject to VAT, excise and sales
tax where applicable. The CIF is calculated based on the complete delivery value and includes:
1. Total cost of goods
2. Total shipping cost
3. Total cost of insurance
Customs clearance includes:
1. Ethyl alcohol (Ethanol)
2. Drinks containing ethyl alcohol
3. Tobacco products
2. Restricted or prohibited items
Certain prohibited goods and commodities may face additional import restrictions or
regulations when imported into Indonesia.These include:
1. Live animals, fish or birds
2. Blank check,cancelled or cashier
3. Electronic cigarettes
Types of Indonesian import tax:
1. Import duties are government taxes imposed on imported goods. in Indonesia there are
2 systems to calculate it, namely by calculating certain tariffs (units) and advalorium
rates, how to calculate import duties: import duty percentage x (Cost of Goods +
shipping + insurance)
Name : Pitriyana
Class : F42001C
NPM : CF201120037
English for Logistics
2. Value added tax (VAT)VAT is an obligation imposed on the sale and purchase of goods
and services carried out by individual taxpayers or companies, how to calculate VAT:
(cost of goods + shipping + insurance) x percentage of VAT
3. Income tax (PPH) is a tax imposed on certain companies that carry out trading activities
related to export, import or re-import, Just like VAT, income tax is also calculated as
follows:
(cost of goods + freight + insurance) x percentage of Income Tax