Transcript MEKANISME PEMBIAYAAN EKSPOR IMPOR GIOFEDI RAUF, SH.MH.

MEKANISME PEMBIAYAAN EKSPOR
IMPOR
GIOFEDI RAUF, SH.MH.
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LETTE OF CREDIT
(L/C)
Sumber Hukum Uniform Customs and Practice for Documentary Credits-500
(U.C.P.D.C.-500) 1993 Revision
Cara Pembayaran Ekspor-Impor yang paling aman adalah menggunakan Letter of Credit
(L/C).
L/C di sini dimaksudkan menjembatani perdagangan internasional atau antar negara
dimana pembeli dan penjual belum saling mengenal baik, maka dengan media L/C resiko
non payment dapat dialihkan ke bank yang terkait dalam proses L/C (Issuing bank,
negotiating bank, conferming bank).
L/C yang merupakan singkatan dari Letter of Credit, kadang disebut juga sebagai Credit
khususnya dalam Uniform Customs and Practice (UCP). Disamping itu Documentary
Credit juga dikenal sebagai istilah yang umumnya dipakai dalam konfirmasi L/C
(lembaran L/C). Documentary Credit mengandung arti bahwa bank hanya bertanggung
jawab sebatas dokumen dan tidak bertanggung jawab atas komoditi yang dikapalkan
apakah sesuai degan yang tersurat dalam dokumen. Singkat kata petugas bank tidak
berurusa dengan barang yang dikapalkan
MANFAAT BAGI NASABAH
Nasabah (eksportir) mendapat jaminan pembayaran atas barang yang mereka ekspor,
sedangkan bagi nasabah (importir) mendapat jaminan penerimaan barang yang mereka
impor.
Karyawan mempunyai alternatif lain dalam memanfaatkan dana yang dimiliki.
Menghindari korespondensi yang berkali-kali.
PERSYARATAN
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L/C IMPOR
Copy API (Angka Pengenal Importir).
SIUP/NPWP/TDP/Akte Pendirian Perusahaan.
Copy KTP pejabat perusahaan.
Copy tanda tangan pejabat yang berwenang menandatangani dokumen impor.
Mengisi & menandatangani Formulir Syarat-syarat Umum Pembukaan L/C.
Mengisi dan menandatangani formulir Penggunaan Fasilitas L/C Sight/Usance.
Membuka rekening di Bank (untuk memudahkan pemotongan biaya-biaya yang timbul
dalam proses L/C Impor).
SKBDN ( Surat Berdokumen Dalam Negeri)
SIUP/NPWP/TDP/Akte Pendirian Perusahaan.
Copy KTP pejabat perusahaan.
Copy tanda tangan pejabat yang berwenang menandatangani dokumen SKBDN.
Mengisi & menandatangani Formulir Syarat-syarat Umum Pembukaan SKBDN.
Membuka rekening di Bank.
LC EKSPOR
SIUP/NPWP/TDP/Akte Pendirian Perusahaan.
Copy KTP pejabat perusahaan.
Copy tanda tangan pejabat yang berwenang menandatangani dokumen ekspor.
Mengisi & menandatangani Formulir Syarat-syarat Umum Pengoperan Wesel Ekspor.
Menyerahkan L/C asli untuk negosiasi (jika L/C tidak melalui Bank Pelaksana Negosasi).
Membuka rekening di Bank.
JENIS PEMBAYARAN
Open Account
Advance Payment
Bills for Collection
Documents against Payment (D/P)
Documents against Acceptance (D/A)
Letters of Credit (L/Cs)
Standby Letters of Credit (SBLCs) or Bank Guarantees
Main Types of Money Transfers
Buyer's Cheque
Banker's Draft
International Money Orders
RESIKO
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Customer Risks
Can they/will they pay? Exporters should find out everything they can about
their buyers. Banks can help by contacting the buyer's bank for a reference.
Many commercial organisations can provide credit information at relatively
little cost. Does the exporter have any local contacts or agents who might
be prepared to undertake some research?
On the basis of this information, the exporter can start to think about his
stance in terms of the payment risk ladder.
Country Risks
Key issues include:
• Economic, financial and political stability - at a aational as well as financial
institutional level;
• Foreign Exchange availability and volatility - an exporter's UK bank should
be able to assist
• Import restrictions/tariffs - Are there any?
• If the country has a habit of changing rules regularly or quickly?
JENIS PROSEDUR EXIM
EXW {+ the named place}
Ex Works
Ex means from. Works means factory, mill
or warehouse, which is the seller's
premises. EXW applies to goods available
only at the seller's premises. Buyer is
responsible for loading the goods on truck
or container at the seller's premises, and
for the subsequent costs and risks.
JENIS PROSEDUR
EXIM
FCA {+ the named point of departure}
Free Carrier
• The delivery of goods on truck, rail car or
container at the specified point (depot) of
departure, which is usually the seller's
premises, or a named railroad station or a
named cargo terminal or into the custody of
the carrier, at seller's expense. The point
(depot) at origin may or may not be a customs
clearance center. Buyer is responsible for the
main carriage/freight, cargo insurance and
other costs and risks.
JENIS PROSEDUR
EXIM
FAS {+ the named port of origin}
Free Alongside Ship
• Goods are placed in the dock shed or at the side
of the ship, on the dock or lighter, within reach of
its loading equipment so that they can be loaded
aboard the ship, at seller's expense. Buyer is
responsible for the loading fee, main
carriage/freight, cargo insurance, and other
costs and risks.
JENIS PROSEDUR
EXIM
FOB {+ the named port of origin}
Free On Board
The delivery of goods on board the vessel
at the named port of origin (loading), at
seller's expense. Buyer is responsible for
the main carriage/freight, cargo insurance
and other costs and risks.
JENIS PROSEDUR EXIM
CFR {+ the named port of destination}
Cost and Freight
• The delivery of goods to the named port
of destination (discharge) at the seller's
expense. Buyer is responsible for the
cargo insurance and other costs and
risks. The term CFR was formerly written
as C&F. Many importers and exporters
worldwide still use the term C&F.
JENIS PROSEDUR
EXIM
CIF {+ the named port of destination}
Cost, Insurance and Freight
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The cargo insurance and delivery of goods
to the named port of destination
(discharge) at the seller's expense. Buyer
is responsible for the import customs
clearance and other costs and risks.
JENIS PROSEDUR EXIM
CPT {+ the named place of destination}
Carriage Paid To
• The delivery of goods to the named place
of destination (discharge) at seller's
expense. Buyer assumes the cargo
insurance, import customs clearance,
payment of customs duties and taxes, and
other costs and risks.
JENIS PROSEDUR EXIM
CIP {+ the named place of destination}
Carriage and Insurance Paid To
• The delivery of goods and the cargo
insurance to the named place of
destination (discharge) at seller's expense.
Buyer assumes the import customs
clearance, payment of customs duties and
taxes, and other costs and risks.
JENIS PROSEDUR EXIM
DAF {+ the named point at frontier}
Delivered At Frontier
• The delivery of goods to the specified
point at the frontier at seller's expense.
Buyer is responsible for the import
customs clearance, payment of customs
duties and taxes, and other costs and
risks.
JENIS PROSEDUR
EXIM
DES {+ the named port of destination}
Delivered Ex Ship
• The delivery of goods on board the vessel
at the named port of destination
(discharge), at seller's expense. Buyer
assumes the unloading fee, import
customs clearance, payment of customs
duties and taxes, cargo insurance, and
other costs and risks.
JENIS PROSEDUR EXIM
• DEQ {+ the named port of destination}
Delivered Ex Quay
• The delivery of goods to the quay (the
port) at destination at seller's expense.
Seller is responsible for the import
customs clearance and payment of
customs duties and taxes at the buyer's
end. Buyer assumes the cargo insurance
and other costs and risks.
JENIS PROSEDUR
EXIM
DDU {+ the named point of destination}
Delivered Duty Unpaid
• The delivery of goods and the cargo insurance
to the final point at destination, which is often the
project site or buyer's premises, at seller's
expense. Buyer assumes the import customs
clearance and payment of customs duties and
taxes. The seller may opt not to insure the goods
at his/her own risks.
JENIS PROSEDUR EXIM
• DDP {+ the named point of destination}
Delivered Duty Paid
• The seller is responsible for most of the
expenses, which include the cargo insurance,
import customs clearance, and payment of
customs duties and taxes at the buyer's end,
and the delivery of goods to the final point at
destination, which is often the project site or
buyer's premises. The seller may opt not to
insure the goods at his/her own risks.