TUGAS PTPI EKSPOR KOPI LUWAK MENTAH MELEWATI KANTOR POS KELAS 1-H
ANDRE SETIAWAN
BAGJA BAHARUDIN
ERRI FADJAR PRADHANA
KELAS 1-H
D1 KEPABEANAN DAN CUKAI
SEKOLAH TINGGI AKUNTANSI NEGARA
2014
Kami adalah pengusaha dari PT. AEB yang bergerak dalam bidang ekspor hasil pertanian terutama kopi yang berasal dari kotoran luwak. Suatu ketika ada mitra bisnis kami dari Australia yang ingin memesan sejumlah produk kopi kami dari kotoran luwak. Kami pun menyusun S/C(sales contract) yang dibutuhkan untuk mengirim barang ke Australia, kebetulan mitra bisnis kami ingin barang dikirimkan dengan menggunakan “Pos Indonesia.”
Isi dari S/C tersebut adalah mitra kami dari Australia akan melakukan pembayaran sesudah kami mengirim bukti transaksi dari kantor pos bahwa kami sudah mengirim barang yang dipesan oleh mitra bisnis kami tersebut.
Mekanisme ekspor kopi gabah (parchment coffee) melalui Pos Indonesia dengan menggunakan EMS( (Express Mail Service).
Karyawan dari PT. AEB hendak mengekspor Biji Kopi Luwak ke partner dengan tujuan Australia importir pada hari Senin 10 Februari 2014. Spesifikasi barang tersebut sebagai berikut :
Barang : Kopi Luwak
Dimensi : 50cm x 50cm x 50 cm
Berat ( Kurang dari 100Kg) : 25000 Gram ( 25 Kg)
Dari : Tangerang ( 15000 )
Negara Tujuan : Australia ( AU )
Biaya Pengiriman
· Kurs : $1 USD = Rp 12.180,-
· EMS Merchandise : USD 420,97 (IDR 5.127.415,-)
Harga Jual (per Kg) : USD 24,63 (IDR 300.000,-)
Total :
25 Kg x USD 24,63 = USD 6157,63
25 Kg x IDR 300.000 = IDR 75.000.000
EMS Merchandise = IDR 5.127.415
= IDR 80.127.415
PPN 10% = IDR 8.012.741.5
= IDR 88.140.156.5
Total yang harus dibayarkan oleh pihak Importir adalah Rp 88.140.156.5. Lalu kami bergegas mengirim barang melalui pos indonesia dan meminta nomor pelacakan karena sistem yang terdapat pada EMS ini meliputi tracking number yang bisa memantau barang sudah sampai tujuan.
Keuntungan mengirim barang dengan menggunakan pos adalah kita tidak perlu sulit mengurus berbagai macam dokumen yang diperlukan dalam rangka ekspor barang, dikarenakan semua jenis yang dibutuhkan untuk ekpor barang akan diurus oleh pihak pos yang bersangkutan. Kita hanya perlu membayar sejumlah uang yang telah ditetapkan oleh pihak pos.
Alasan kenapa kami lebih memilih untuk menggunakan EMS adalah karena pihak importir ingin barang tersebut sudah sampai di australia sebelum akhir bulan. Dengan menggunakan EMS barang akan sampai di tempat tujuan sekitar 5-7 hari kerja.
Dan berikut adalah sejumlah kelebihan – kelebihan menggunakan EMS dibandingkan pos lainnya.
Spesifikasi menggunakan paket pos EMS
o Tarif lebih mahal daripada Pos Tercatat (RLN).
o Tarif dihitung per negara tujuan.
o Tarif dihitung per gram. Untuk paket standar, ukurannya 250 gram (seperempat kilogram), 500 gram (setengah kilogram) atau 1000 gram (satu kilogram).
o Estimasi sampai di tujuan adalah 5-7 hari kerja.
o Barang tidak perlu dipacking, karena nanti akan dibongkar kembali menggunakan plastic bag khusus EMS.
o Barang bisa diketahui / dilacak keberadaannya karena ada Tracking Number. Tracking number berfungsi hingga barang sampai di tempat tujuan dan diterima.
Berikut adalah info dari tarif yang berlaku sejak 4 Maret 2013 yang dikenakan untuk mengirim barang ke sejumlah negeri.
Tarif Baru RLN Pos Indonesia
Eropa
100-250gr–>88k
251-500gr–>155k
501-1000–>285k
1001-2000–>520k
100-250gr–>88k
251-500gr–>155k
501-1000–>285k
1001-2000–>520k
USA
100-250gr–>98k
251-500gr–>175k
501-1000–>340k
1001-2000–>605k
100-250gr–>98k
251-500gr–>175k
501-1000–>340k
1001-2000–>605k
Tarif Lama RLN Pos Indonesia
Negara Tujuan
|
0-250 gr
|
251-500 gr
|
501 gr-1 kg
|
1-2 kg
|
Brunei Darussalam
|
45,000
|
65,000
|
110,000
|
150,000
|
Laos
|
45,000
|
65,000
|
110,000
|
150,000
|
Macau
|
45,000
|
65,000
|
110,000
|
150,000
|
Singapore
|
45,000
|
65,000
|
110,000
|
150,000
|
Thailand
|
45,000
|
65,000
|
110,000
|
150,000
|
Cambodia
|
45,000
|
65,000
|
110,000
|
160,000
|
Hong Kong
|
45,000
|
65,000
|
110,000
|
160,000
|
Korea
|
45,000
|
65,000
|
110,000
|
160,000
|
Malaysia
|
45,000
|
65,000
|
110,000
|
160,000
|
Myanmar
|
45,000
|
65,000
|
110,000
|
160,000
|
Taiwan
|
45,000
|
65,000
|
110,000
|
160,000
|
Afghanistan
|
50,000
|
70,000
|
135,000
|
190,000
|
Nauru
|
50,000
|
70,000
|
135,000
|
190,000
|
Angola
|
50,000
|
75,000
|
130,000
|
190,000
|
Australia
|
50,000
|
75,000
|
130,000
|
190,000
|
Bangladesh
|
50,000
|
75,000
|
130,000
|
190,000
|
Benin
|
50,000
|
75,000
|
130,000
|
190,000
|
Bhutan
|
50,000
|
75,000
|
130,000
|
190,000
|
Bulgaria
|
50,000
|
75,000
|
130,000
|
190,000
|
Burkina Faso
|
50,000
|
75,000
|
130,000
|
190,000
|
Burundi
|
50,000
|
75,000
|
130,000
|
190,000
|
Cameroon
|
50,000
|
75,000
|
130,000
|
190,000
|
Cape Verde
|
50,000
|
75,000
|
130,000
|
190,000
|
Central African Republic
|
50,000
|
75,000
|
130,000
|
190,000
|
Chad
|
50,000
|
75,000
|
130,000
|
190,000
|
Congo
|
50,000
|
75,000
|
130,000
|
190,000
|
Cote D’Ivoire
|
50,000
|
75,000
|
130,000
|
190,000
|
Faroe Islands
|
50,000
|
75,000
|
130,000
|
190,000
|
Gabon
|
50,000
|
75,000
|
130,000
|
190,000
|
Gambia
|
50,000
|
75,000
|
130,000
|
190,000
|
Ghana
|
50,000
|
75,000
|
130,000
|
190,000
|
Guinea
|
50,000
|
75,000
|
130,000
|
190,000
|
India
|
50,000
|
75,000
|
130,000
|
190,000
|
Japan
|
50,000
|
75,000
|
130,000
|
190,000
|
Kenya
|
50,000
|
75,000
|
130,000
|
190,000
|
Korea
|
50,000
|
75,000
|
130,000
|
190,000
|
Liberia
|
50,000
|
75,000
|
130,000
|
190,000
|
Macedonia
|
50,000
|
75,000
|
130,000
|
190,000
|
Maldives
|
50,000
|
75,000
|
130,000
|
190,000
|
Mali
|
50,000
|
75,000
|
130,000
|
190,000
|
Mariana Islands
|
50,000
|
75,000
|
130,000
|
190,000
|
Mauritania
|
50,000
|
75,000
|
130,000
|
190,000
|
Mauritius
|
50,000
|
75,000
|
130,000
|
190,000
|
Namibia
|
50,000
|
75,000
|
130,000
|
190,000
|
Nepal
|
50,000
|
75,000
|
130,000
|
190,000
|
Niger
|
50,000
|
75,000
|
130,000
|
190,000
|
Nigeria
|
50,000
|
75,000
|
130,000
|
190,000
|
Pakistan
|
50,000
|
75,000
|
130,000
|
190,000
|
Philippines
|
50,000
|
75,000
|
130,000
|
190,000
|
Rwanda
|
50,000
|
75,000
|
130,000
|
190,000
|
Senegal
|
50,000
|
75,000
|
130,000
|
190,000
|
Seychelles
|
50,000
|
75,000
|
130,000
|
190,000
|
Sierra Leone (Siere Leone)
|
50,000
|
75,000
|
130,000
|
190,000
|
Somalia
|
50,000
|
75,000
|
130,000
|
190,000
|
Spain
|
50,000
|
75,000
|
130,000
|
190,000
|
Sri Lanka
|
50,000
|
75,000
|
130,000
|
190,000
|
Tanzania
|
50,000
|
75,000
|
130,000
|
190,000
|
Togo
|
50,000
|
75,000
|
130,000
|
190,000
|
Uganda
|
50,000
|
75,000
|
130,000
|
190,000
|
Venezuela
|
50,000
|
75,000
|
130,000
|
190,000
|
Vietnam
|
50,000
|
75,000
|
130,000
|
190,000
|
Zambia
|
50,000
|
75,000
|
130,000
|
190,000
|
China
|
50,000
|
75,000
|
135,000
|
190,000
|
New Zealand
|
50,000
|
75,000
|
135,000
|
190,000
|
Papua New Guinea
|
50,000
|
75,000
|
135,000
|
190,000
|
Bahrain
|
60,000
|
80,000
|
140,000
|
200,000
|
Iran
|
60,000
|
80,000
|
140,000
|
200,000
|
Iraq
|
60,000
|
80,000
|
140,000
|
200,000
|
Israel
|
60,000
|
80,000
|
140,000
|
200,000
|
Jordan
|
60,000
|
80,000
|
140,000
|
200,000
|
Kuwait
|
60,000
|
80,000
|
140,000
|
200,000
|
Lebanon
|
60,000
|
80,000
|
140,000
|
200,000
|
Mongolia
|
60,000
|
80,000
|
140,000
|
200,000
|
Oman
|
60,000
|
80,000
|
140,000
|
200,000
|
Qatar
|
60,000
|
80,000
|
140,000
|
200,000
|
Saudi Arabia
|
60,000
|
80,000
|
140,000
|
200,000
|
Turkey
|
60,000
|
80,000
|
140,000
|
200,000
|
United Arab Emirates
|
60,000
|
80,000
|
140,000
|
200,000
|
Yemen
|
60,000
|
80,000
|
140,000
|
200,000
|
Botswana
|
60,000
|
100,000
|
160,000
|
260,000
|
Lesotho
|
60,000
|
100,000
|
160,000
|
260,000
|
Mozambique
|
60,000
|
100,000
|
160,000
|
260,000
|
South Africa
|
60,000
|
100,000
|
160,000
|
260,000
|
Swaziland
|
60,000
|
100,000
|
160,000
|
260,000
|
Algeria
|
65,000
|
85,000
|
150,000
|
150,000
|
Djibouti
|
65,000
|
85,000
|
150,000
|
150,000
|
Egypt
|
65,000
|
85,000
|
150,000
|
150,000
|
Ethiopia
|
65,000
|
85,000
|
150,000
|
150,000
|
Libyan Arab Jamahiriya
|
65,000
|
85,000
|
150,000
|
150,000
|
Sudan
|
65,000
|
85,000
|
150,000
|
150,000
|
Tunisia
|
65,000
|
85,000
|
150,000
|
150,000
|
Cook Islands
|
65,000
|
95,000
|
160,000
|
250,000
|
Fiji
|
65,000
|
95,000
|
160,000
|
250,000
|
Gibraltar
|
65,000
|
95,000
|
160,000
|
250,000
|
Guam
|
65,000
|
95,000
|
160,000
|
250,000
|
Micronesia
|
65,000
|
95,000
|
160,000
|
250,000
|
Nevis
|
65,000
|
95,000
|
160,000
|
250,000
|
New Caledonia
|
65,000
|
95,000
|
160,000
|
250,000
|
Norfolk Island
|
65,000
|
95,000
|
160,000
|
250,000
|
Saint Vincent and the Grenadines
|
65,000
|
95,000
|
160,000
|
250,000
|
Solomon Islands
|
65,000
|
95,000
|
160,000
|
250,000
|
Syrian Arab Republic
|
65,000
|
95,000
|
160,000
|
250,000
|
Tonga
|
65,000
|
95,000
|
160,000
|
250,000
|
Tuvalu
|
65,000
|
95,000
|
160,000
|
250,000
|
Albania
|
70,000
|
100,000
|
180,000
|
260,000
|
Armenia
|
70,000
|
100,000
|
180,000
|
260,000
|
Austria
|
70,000
|
100,000
|
180,000
|
260,000
|
Azerbaijan
|
70,000
|
100,000
|
180,000
|
260,000
|
Belarus
|
70,000
|
100,000
|
180,000
|
260,000
|
Belgium
|
70,000
|
100,000
|
180,000
|
260,000
|
Bonaire
|
70,000
|
100,000
|
180,000
|
260,000
|
Bosnia and Herzegowina
|
70,000
|
100,000
|
180,000
|
260,000
|
Croatia
|
70,000
|
100,000
|
180,000
|
260,000
|
Cyprus
|
70,000
|
100,000
|
180,000
|
260,000
|
Denmark
|
70,000
|
100,000
|
180,000
|
260,000
|
Dominican Republic
|
70,000
|
100,000
|
180,000
|
260,000
|
Estonia
|
70,000
|
100,000
|
180,000
|
260,000
|
Finland
|
70,000
|
100,000
|
180,000
|
260,000
|
France
|
70,000
|
100,000
|
180,000
|
260,000
|
Georgia
|
70,000
|
100,000
|
180,000
|
260,000
|
Germany
|
70,000
|
100,000
|
180,000
|
260,000
|
United Kingdom (Great Britain)
|
70,000
|
100,000
|
180,000
|
260,000
|
Greece
|
70,000
|
100,000
|
180,000
|
260,000
|
Hungary
|
70,000
|
100,000
|
180,000
|
260,000
|
Ireland
|
70,000
|
100,000
|
180,000
|
260,000
|
Italy
|
70,000
|
100,000
|
180,000
|
260,000
|
Kazakhstan
|
70,000
|
100,000
|
180,000
|
260,000
|
Kyrgyzstan
|
70,000
|
100,000
|
180,000
|
260,000
|
Latvia
|
70,000
|
100,000
|
180,000
|
260,000
|
Lithuania
|
70,000
|
100,000
|
180,000
|
260,000
|
Malta
|
70,000
|
100,000
|
180,000
|
260,000
|
Minor Outlying Islands
|
70,000
|
100,000
|
180,000
|
260,000
|
Moldova, Republic of
|
70,000
|
100,000
|
180,000
|
260,000
|
Netherlands
|
70,000
|
100,000
|
180,000
|
260,000
|
Norway
|
70,000
|
100,000
|
180,000
|
260,000
|
Poland
|
70,000
|
100,000
|
180,000
|
260,000
|
Portugal
|
70,000
|
100,000
|
180,000
|
260,000
|
Romania
|
70,000
|
100,000
|
180,000
|
260,000
|
Russian Federation
|
70,000
|
100,000
|
180,000
|
260,000
|
Slovakia
|
70,000
|
100,000
|
180,000
|
260,000
|
Slovenia
|
70,000
|
100,000
|
180,000
|
260,000
|
Sweden
|
70,000
|
100,000
|
180,000
|
260,000
|
Switzerland
|
70,000
|
100,000
|
180,000
|
260,000
|
Tajikistan
|
70,000
|
100,000
|
180,000
|
260,000
|
Turks and Caicos Islands
|
70,000
|
100,000
|
180,000
|
260,000
|
Ukraine
|
70,000
|
100,000
|
180,000
|
260,000
|
Uzbekistan
|
70,000
|
100,000
|
180,000
|
260,000
|
Vatican
|
70,000
|
100,000
|
180,000
|
260,000
|
Yugoslavia
|
70,000
|
100,000
|
180,000
|
260,000
|
Antigua and Barbuda
|
75,000
|
110,000
|
190,000
|
280,000
|
Barbados
|
75,000
|
110,000
|
190,000
|
280,000
|
Belize
|
75,000
|
110,000
|
190,000
|
280,000
|
Bermuda
|
75,000
|
110,000
|
190,000
|
280,000
|
Canada
|
75,000
|
110,000
|
190,000
|
280,000
|
Colombia
|
75,000
|
110,000
|
190,000
|
280,000
|
Costa Rica
|
75,000
|
110,000
|
190,000
|
280,000
|
Cuba
|
75,000
|
110,000
|
190,000
|
280,000
|
Dominica
|
75,000
|
110,000
|
190,000
|
280,000
|
Ecuador
|
75,000
|
110,000
|
190,000
|
280,000
|
El Salvador
|
75,000
|
110,000
|
190,000
|
280,000
|
Grenada
|
75,000
|
110,000
|
190,000
|
280,000
|
Guyana
|
75,000
|
110,000
|
190,000
|
280,000
|
Haiti
|
75,000
|
110,000
|
190,000
|
280,000
|
Honduras
|
75,000
|
110,000
|
190,000
|
280,000
|
Jamaica
|
75,000
|
110,000
|
190,000
|
280,000
|
Suriname
|
75,000
|
110,000
|
190,000
|
280,000
|
Azores
|
80,000
|
130,000
|
220,000
|
340,000
|
Mexico
|
80,000
|
130,000
|
220,000
|
340,000
|
United States
|
80,000
|
130,000
|
220,000
|
340,000
|
Argentina
|
95,000
|
140,000
|
250,000
|
380,000
|
Bolivia
|
95,000
|
140,000
|
250,000
|
380,000
|
Brazil
|
95,000
|
140,000
|
250,000
|
380,000
|
Chile
|
95,000
|
140,000
|
250,000
|
380,000
|
Paraguay
|
95,000
|
140,000
|
250,000
|
380,000
|
Peru
|
95,000
|
140,000
|
250,000
|
380,000
|
Uruguay
|
95,000
|
140,000
|
250,000
|
380,000
|
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