HANDLING RUSH PRESIDENT UNIVERSITY NURLAELA RIZKINA.

Presentasi berjudul: "HANDLING RUSH PRESIDENT UNIVERSITY NURLAELA RIZKINA."— Transcript presentasi:

1 HANDLING RUSH PRESIDENT UNIVERSITY NURLAELA RIZKINA

2 HANDLING RUSH What is Handling Rush? 01 Type of Handling Rush 02 Fee for Handling Rush 03

3 Handling Rush About Handling Rush

4 Handling Rush Rush Handling or immediate service is customs services provided for certain imported goods which because of their characteristics require immediate service to be excluded from the customs area. Immediate service provided for time-bound items (time sensitive), requires special handling or other items that are very much needed based on certain considerations from the Head of Office. About Handling Rush

5 Handling Rush Types of Imported Goods that Get Rush Handling Facilities

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7 Handling Rush Fee for Handling Rush

8 Handling Rush Illustration of Calculation of Guarantees and Administrative Fines Imported goods in the form of Bank Notes, by Customs and Excise officers are assigned HS classification 4907.00.10.00, BM 0%, VAT 10% and VAT BM none. Customs Value is set by CIF = US $ 1940,35. * 1) * Customs value is calculated in the form of Cost, Insurance and Freight. Information 2) Cost is the price of the item. 3) Insurance is insurance that guarantees the transportation of goods from the country of origin to destination in Indonesia. If insurance is covered by domestic insurance, then the value insurance is considered Rp.0.00. If there is no notification of the amount of insurance payments, then the amount of insurance is calculated based on the formula 0.5% x (Cost + Freight). 4) Freight is the cost of transporting imported goods from the port from which the goods arrive destination port in Indonesia.

9 Handling Rush Import duties = Customs value x BM rates = (1940.35 x Rp. 9442.00) x 0% = Rp. 0.00 PPN = 10% x Import value (Customs value + Import duties) = 10% x Rp. 18,320,785.00 (rounded up to Rp. 18,321,000.00) = Rp 1,832,100.00 rounded up to Rp. 1,833,000.00. Income Tax Article 22 = 2.5% x Rp. 1,832,100.00 = Rp. 45802.5 rounded up to Rp. 46,000.00. (Tariff Psl 22 Income Tax 2.5% for importers who have an Import Identification Number (API), whereas those who do not have an API are subject to 7.5%). Based on these provisions, the import levies are then calculated as following:

10 Handling Rush The amount of guarantee that must be at stake = Rp. 0,00 + Rp. 1,833,000.00 + Rp. 46,000.00 = Rp. 1,879,000.00. If, the importer does not repay Import Duty and PDRI and submit Customs Notification Imports within a period of more than 3 days from the issuance of imported goods, then subject to administrative fines of 10% of Import Duty. If the import duty is Rp.0,00 then the amount of administrative fine is Rp. 5,000,000.00 / Import Notification. In this case the import duty is Rp. 0.00, the administrative fine is Rp. 5,000,000.00. This means that the total bill that must be paid by the importer is Rp. 1,879,000.00 + Rp. 5,000,000.00 = Rp. 6. 879,000.00. Based on these provisions, the import levies are then calculated as following:

11 Conclusion Rush handling is a non-fiscal facility from the government (Ministry of Finance) given to imported goods with special characteristics.

12 Thank You