Post on 02-Mar-2018
7/26/2019 BAB 11 Incoterms
1/64
64 BAB XI. INCOTERM 1
INCOTERMS= InternationalCommercial Terms
7/26/2019 BAB 11 Incoterms
2/64
TUJUAN PEMBELAJARAN
1. Mengetahui tujuan dari incoterms yang berupa seperangkatperaturan internasional untuk keseragaman istilah-istilahyang dipergunakan dalan perdagangan internasional..
2. Mengetahui alasan perubahan incoterms tahun 1990
3. Menyebutkan jenis-jenis incoterms yang terbaru sejaktahun 1990
4. Mengetahui petunjuk umum dalam penggunaan incoterms.
5. Mengetahui tentang pemilihan kondisi (terms) yang tepat
dari setiap transasksi eksim.
64 BAB XI. INCOTERM 2
7/26/2019 BAB 11 Incoterms
3/64
TUJUAN INCOTERMS
Menyusun seperangkat peraturan internasional untuk keseragamanpengertian agar tidak terjadi kesalahan dalam mengartikan istilah-istilah yang umum dipergunakan dalam perdagangan internasional.
Dimaksudkan juga sebagai acuan yang baku agar tidak terjadi salahinterprestasi di negara-negara yang berbeda, sehingga incoterems ini
digunakan dengan benar dan dapat diterima oleh Negara dimaksudtanpa adanya kesalah pahaman (dispute).
Untuk itulah ICC (International Chamber of Commerce) menerbitkanINCOTERMS pertama pada tahun 1936, yang kemudian diadakanpenambahan dan perbaikan pada tahun 1953, 1967, 1980 dan 1990
yang berlaku sejak 1 juli 1990, sejalan dengan praktek perdaganganInternasional masa kini. Terakhir perbaikan dan penambahanincoterms dilakukan pada tahun 2000.
64 BAB XI. INCOTERM 3
7/26/2019 BAB 11 Incoterms
4/64
INCOTERMS BE COME SALES CONTRACT (BE
INFLUENCE)
CUSTOM OF TRADE
Kelaziman yang berbeda atas barang yang sama di Negara eksportir denganNegara importer.
STANDARD FORMS.
Penggunaan dokumentasi perdagangan yang standar.
STATUTORY RULES
Undang-undang yang berlaku dan menjadi sumber hukum bagi istilahperdagangan yang dipergunakan (Sales of Goods Actsdi Inggris danuniform Commercial Code di Amerika).
IMPLIED TERMS
Ketentuan-ketentuan lain yang secara hukum berlaku, walaupun tidakdisebut dalam sales contract.
64 BAB XI. INCOTERM 4
7/26/2019 BAB 11 Incoterms
5/64
Alasan Perubahan Incoterms 1990
1. Adanya keinginan untuk menyesuaikan istilah dengan makin meningkatnya
penggunaan EDI (Electronic Data Interchange). Dimana Incoterms 1990memungkinkan hal tersebut pada sat pihak-pihak yang terkait akan menyiapkandokumen sperti, Commercial invoice, dokumen yang diperlukan untuk customclearance dan shipping document.
2. Adanya perubahan teknik dalam system transportasi, khususnya denganpenggunaan peti kemas/container, multimodal transport, consolidation, roll on
roll off traffic dengan kereta api atau angkutan darat dan angkutan laut jarakdekat. Contohnya adalah FCA (Free Carrier named point) yang diciptakan untukmemenuhi jenis tranportasi atau kombinasi dari beberapa jenis (moda)angkutan. Konsekuansinya ialah bahwa istilah incoterms yang terdahulu sepertiFOR/FOT dan FOB Airport dihilangkan.
3. Kecenderungan (trend) terhadap perkembangan system pengangkutan yang
integrated atau multimodal transportasi yang semakin meningkat terutamadengan hadirnya containerisasi. Hal ini dapat menimbulkan formulasi dankondisi baru seperti Free Carrier and Insurance Paid to (CIP) diperkirakan bahwakondisi tersebut bertahap akan menggantikan kondisi perdagangan secarakonvensional.
64 BAB XI. INCOTERM 5
7/26/2019 BAB 11 Incoterms
6/64
Jenis Incoterms Yang Baru (1990)
1. Istilah dibagi dalam 4 kelompok berbeda, dimulai dengan istilah dimana Sellermenyerahkan barangnya ditempatnya sendiri (E Term-EX Works), yang biasadisebut sebagai LOCO CONTRACT.
2. Kemudian kelompok kedua F-Terms dimana seller menyerahkan barangnyaditempat yang ditunjuk oleh buyer (FCA, FAS dan FOB), biasanya disebutSHIPPMENT CONTRACT.
3. Selanjutnya kelompok ketiga C-Term dimana seller menandatangani kontrakangkutan tanpa menanggung resiko khilangan atau kerusakan barang atau biayatambahan yang terjadi setelah pengapalan (CFR, CIF,CFT dan CIP), biasnya disebutsebagai SHIPMENT CONTRACT PLUS
4. Kelompok tarakhir adalah D-Term dimana seller menanggung biaya dan resikoyang timbul selama pengangkutan barang tersebut ke Negara tujuan (DAF, DES,DEQ, DDU dan DDP), biasanya disebut sebagai ARRIVAL CONTRACT.
64 BAB XI. INCOTERM 6
7/26/2019 BAB 11 Incoterms
7/64
INCOTERMS 1990
GROUP E
PEMBERANGKATAN
EXW EX WORKS
GROUP F
ANGKUTAN UTAMA TIDAKDIBAYAR
FCA
FASFOB
FREE CARRIER
FREE ALONGSIDE SHIPFREE ON BOARD
GROUP C
ANGKUTAN UTAMA
DIBAYAR
CFR
CIF
CPT
CIP
COST AND FREIGHT
COST INSURANCE AND FREIGHT
CARRIEGE PAID TO.
CARRIEGE AND INSURANCE PAID
TO..
GROUP D
SAMPAI TUJUAN
DAF
DES
DEQ
DDU
DDP
DELIVERED AT FRONTIER
DELIVERED EX SHIP
DELIVERED EX QUAY
DELIVERED DUTY UNPAID
DELIVERED DUTY PAID
GROUP E LOCO CONTRACT
GROUP F SHIPMENT CONTRACT
GROUP C SHIPMENT CONTRACT PLUS
GROUP D ARRIVAL CONTRACT
64 BAB XI. INCOTERM 7
PERUBAHAN
INCOTERMSTAHUN 1990
7/26/2019 BAB 11 Incoterms
8/64
Perubahan Incoterms tahun 2000
menurut Group
64 BAB XI. INCOTERM 8
PERUBAHAN
INCOTERM
TAHUN 2000
1. Group E , EXW (Ex Works),
Loco Contract
2. Group F, Shipment Contract.
a. FCA (Free Carrier)
b. FAS (Free Alongside Ship)
c. FOB (Free on Board)
3. Group C , Shipment Contract Plus.
a. CFR (Cost and Freight).
b. CIF (Cost Insurance Freight).
c. CPT (Carriage Paid To)(named place of destination)
d. CIP (Carriage and Insurance Paid To)
4. Group D Arrival Contract.
a. DAF (Deliverd At Frontier).
b. DES (Delivered Ex Ship)
c. DEQ (Delivered Ex Quay)
d. DDU (Delivered Duty Unpaid)
e. DDP (Delivered Duty Paid)
7/26/2019 BAB 11 Incoterms
9/64
1. Group E , EXW (Ex Works), Loco Contract.
Kewajiban utama dari seller adalah hanya menyediakan barang di gudang sendiri.
Pembeli harus mengatur pengangkutannya, berarti menanggung biaya dan resikosejak barang diambil dari gudang seller sampai tempat di Negara tujuan,pengurusan ijin ekspor dan lainya yang diperlukan.
Kondisi (terms) ini berarti tanggung jawab seller paling minim karena buyer yang
mengambil barang dari gudang seller. Hal ini biasanya dilakukan oleh ekportirkecil atau baru yang tidak menguasai seluk-beluk transportasi dan kaitannya.
Bagi buyer bagaimanpun cara ini tidak menguntungkan karena semua tanggungjawab dan resiko ditanggung oleh buyer termasuk biaya pengangkutan sejakbarang meninggalkan gudang seller. Sering kali terjadi kendala dalammemperkirakan jumlah biaya yang harus dibayar, keran ada kemungkinan terjadi
fluktuasi biaya angkutan serta biaya-biaya lain yang tidak dapat diramalkan.
Oleh Karen aitu EX-WORKS umumnya terjadi pada pasaran seller saja. Hal initerjadi biasanya pada bargaining position yang lebih baik.
64 BAB XI. INCOTERM 9
7/26/2019 BAB 11 Incoterms
10/64
2. Group F, Shipment Contract.
a. FCA (Free Carrier) :
Terms ini dibuat untuk memenuhi persyaratan dan Multimodal Transport, yangmenggunakan container atau roll onroll off traffic dengan trailer atau ferry.
Dasaranya mirip dengan FOB, perbedaannya adalah bahwa kewajiban utam selleradalah menyerahkan barangnya di tempat yang ditunjuk oleh buyer dalam keadaanClearfor Export(named place or point).
Kalau tempat tersebut tidak disebutkan dengan jelas oleh buyer, Seller dapat memlihtempat atau daerah di dekatnya yang menyebutkan dimana First Carrier akanmengambil barang tersebut dan menjadi tanggung jawabnya.
Dalam praktek perdagangan (commercial practice), jika buyer menghendaki bantuanseller untuk menghubungi carrier atau menyerahkannya di tempat yang ditunjuk makaseller bertindak atas nama buyer (BuyersAgent) dengan biaya dan resiko buyer.
Umumnya yang dimaksud dengan tempat atau point disini ialah CFS atau inland depooleh karena itu ada yang menamakan terms ini sebagai FreeCarrier named Point.
Ditempat penyerahan tersebut, kewajiban atau tanggung jawab seller berakhir dandipindahkan adri seller ke buyer sesuai tanggal dalam kontrak.
Named place atau named point tadi merupakan batas kritis (Critical Point) antaraseller dengan buyer.
64 BAB XI. INCOTERM 10
7/26/2019 BAB 11 Incoterms
11/64
2. Group F, Shipment Contract.
b. FAS (Free Alongside Ship).
Kewajiban utama seller adalah menyerahkan barang uncleared for exportdisi kapal, dermaga atau tongkang di pelabuhan muat.
Buyer menanggung semua biaya dan resiko kehilangan dan kerusakan
yang timbul mulai saat barangnya tiba di sisi kapal (alongside ship)
Kewajiban seller lainnya memberitahukan kepada buyer atau buyersagent dan menyiapkan dokumen-dokumen penyerahannya yangdiperlukan termasuk dokumen transport sesuia persyaratan yang disebutdalam kontrak.
FAS mempunyai keuntungan dan kerugian yang sama seperti halnyapada kondisi EX Works.
64 BAB XI. INCOTERM 11
7/26/2019 BAB 11 Incoterms
12/64
2. Group F, Shipment Contract.
c. FOB (Free on Board)
Kewajiban utama seller ialah menyerahkan barangnya sampai diatas kapal,menyiapkan ijin ekspor dan membayar pajak ekspor jika ada, dan membuat Cleanon board receipt.
Sedangkan kewajiban utama buyer ialan menunjuk pengankut (Carrier)membuatkontrak angkutan dan membayar freight dan menutup pertanggungan asuransi.
Resiko dari kehilangan atau kerusakan bila ada, berpindah dari seller ke buyer pada
saat barang meliwati pagar kapal. Kritikal point disini adalah pagar kapal. Meskipun biaya pemuatan menjadi tanggung jawab seller , namun atas
persetujuan bersama biaya dapat ditanggung bersama sesuai dengan perjanjian.
Kondisi FOB mempunyai keuntungan tertentu bagi seller. Antara lain : pelabuhan muat berada di Negara seller yang kondisinya sudah dikenal.
Seller sudah mengetahui seluk beluk peraturan pabean yang berlaku, khususnyadokumen dan prosedur ekspor di negaranya.
Seller dapat membatasi tanggung jawabnya dan juga menghindari resiko dan fluktuasibiaya angkutan, atas nilai mata uang (currency value) dimana freight dibayar.
64 BAB XI. INCOTERM 12
7/26/2019 BAB 11 Incoterms
13/64
3. Group C , Shipment Contract Plus.
a. CFR (Cost and Freight).
Kewajiban utama seller ialah membayar biaya angkutan (freight) dari pelabuhanmuat sampai ke pelabuhan tujuan yang ditunjuk buyer, dan menyerahkannyadiatas kapal, serta menyipakan ijin ekspor, pajak dan biaya yang diperlukan, danmembayar biaya pemuatan.
Resiko kehilangan atau kerusakan barang, juga bila terjadi kenaikan biayaberpindah dari seller kepada buyer pada saat barang melewati pagar kapal (whenthe goods passed the ship rail).
Kewajiban utama bayer adalah menerima barang bila invoice dan b/L telahditerima. Menyiapkan ijin impor yang diperlukan.
CFR menguntungkan seller bila merupakan eksportir besar yang secara regular danmampu melakukan negosiasi yang lebih baik dengan carrier. Misalnya reducedfreight cost akan mempengaruhi harga jual barang per unit. Sehingga dapat
menawarkan barang lebih murah/bersaing (competitive selling price). CFR ini dibuat hampir sama dengan CIF, menguntungkan buyer karena buyer tidakperlu ikut menentukan pengangkutan. Dengan demikian buyer dapat menghindariresiko dari fluktuasi freight rate. Buyer dapat menegosiasi sendiri asuransinya.
64 BAB XI. INCOTERM 13
7/26/2019 BAB 11 Incoterms
14/64
3. Group C , Shipment Contract Plus.
b. CIF (Cost Insurance Freight).Kondisi CIF hamper sama dengan CFR, perbedaannya adalah seller selainmenanggung biaya pengangkutan juga harus membayar premi asuransi sampai
pelabuhan tujuan. Seller harus mengapalkan barangnya dalam keadaan clearfor export.
c. CPT (Carriage Paid To)..(named place of destination)
kewajiban utama seller ialah seperti C&F, membayar freight sampaiketempat tujuan (named destination) namun resiko hilang atau kerusakanselama
pengangkutan dan setiap biaya tambahan biaya yang ada berpindah dari sellerkepada buyer, sejak barang diserahkan kepada first carrier dan bukan ships railditempat yang ditentukan (named point)
CPT mensyaratkan seller untuk menyerahkan barang clear for export kepadacarrier. Carrier dalam hal ini ialah setiap orang yang menanda tangani kontrakangkutan, melaksanakannya dengan sasaran pengangkutan misalnya kereta api,angkutan darat, angkutan laut, angkutan udara dan sungau atau kombinasidari beberapa jenis alat angkutan. Terms ini dapat dipakai untuk setiap jenis alatangkutan yang berbeda misalnya angkutan multimodal transport.
64 BAB XI. INCOTERM 14
7/26/2019 BAB 11 Incoterms
15/64
3. Group C , Shipment Contract Plus.
d. CIP (Carriage and Insurance Paid To)
Kewajiban seller yang utama adalah menyiapkan
barang clear for export, menatur pengangkutan,
membayar freight sampai pelabuhan tujuan diNegara buyer, trermasuk pembayaran premi
asuransi.
Kondisi ini hampir sama dengan CPT, bedanya seller
menanggung biaya asuransi selama pengangkutan.
64 BAB XI. INCOTERM 15
7/26/2019 BAB 11 Incoterms
16/64
4. Group D Arrival Contract.
a. DAF (Deliverd At Frontier).
Terms ini berlaku untuk pengangkutan yang menggunakan kereta api atau truck(land transport).
Kewajiban utama seller ialah menyerahkan barang clearexport.
b. DES (Delivered Ex Ship)
kewajiban utama seller ialah menyerahkan barangnya ke buyer di atas kapal di
pelabuhan tujuan atas biaya seller dan resiko seller. Kewajiban buyer ialah menerima penyerahan barang dari kapal, menanggung biaya
pembongkaran, menyiapkan ijin impor dan membayar bea masuk dan pungutanimpor dan biaya lain yang diperlukan.
Keuntungan dan kerugian terhadap seller dan buyer kurang lebih sama dengandalam C&F, seller tidak bertanggung jawab terhadap asuransinya.
c. DEQ (Delivered Ex Quay) Kewajiaban utama seller mengangkut barang dan menyerahkannya kepada buyer di
dermaga pelabuhan tujuan yang disebutkan dalam kontrak.
Seller membayar biaya pengangkutan dan menangung resiko selam pengangkutandari pelabuhan muat hingga ke pelabuhan tujuan.
64 BAB XI. INCOTERM 16
7/26/2019 BAB 11 Incoterms
17/64
4. Group D Arrival Contract.
d. DDU (Delivered Duty Unpaid)
Term ini mewajibkan seller menyerahkan barang di tempat yang di tunjuk diNegara tujuan, menanggung biaya pengangkutan dan menanggung resiko sampaidi tempat yang ditentukan.
Menanggung biaya pembongkaran sampai di darat dengan condisi unclearedforimport
Kewajiban buyer ialah menerima barang dalam keadaan umcleared for import danmembayar semua pungutan import.
e. DDP (Delivered Duty Paid)
Dengan term ini kewajiban seller adalah maksimum, dibandingkan dengan DDU,seller wajib menyerahkan barang di tempat yang ditentukan dalam kontrak,dengan menanggung semua biaya pungutan import di Negara buyer.
Buyer menerima barang di tempat yang ditentukan dengan kondisi clear forimport.
64 BAB XI. INCOTERM 17
7/26/2019 BAB 11 Incoterms
18/64
64 BAB XI. INCOTERM 18
SELLER AND BUYERS OBLIGATIONS IN INCOTERMS
THE SELLER THE BUYER
S.1 Provision of goods in
comfirmity with the contract
Harga barang
sesuai dengan
kontrak
B.1 Payment of the price
S.2 Licencies, authorizations and
formalities
Ijin yang harus
disiapkan
B.2 Licencies, authorizations and
formalities
S.3 Contract of carriage and
insurance
Nominasi
menunjuk
pengangkut
B.3 Contract of carriage and
insurance
S.4 Delivery Penyerahan B.4 Takking Delivery
S.5 Transfer of Risk Batas-batas resiko B.5 Transfer of Risk
S.6 Division of cost Pembagian biaya B.6 Division of cost
S.7 Notice to buyer Informasi B.7 Notice to buyer
S.8 Proof of delivery transport ofdocument or equivqlent
electronic message
Bukti penyerahantransport dokumen
B.8 Proof of delivery transport ofdocument or equivqlent
electronic message
S.9 Checking and marking Pemeriksaan B.9 Inspection of goods
S.10 Other obligations Kewajiban lainnya B.10 Other obligations
7/26/2019 BAB 11 Incoterms
19/64
Petunjuk Umum Dalam Penggunaan
Incoterms
1. Incoterms tidak menentukan secara langsung :
Kapan pembayaran dilaksanakan.
Tempat dimana pemilikan barang beralih dari seller ke buyer. Hal inidijelaskan dalam salles contract.
Karena di dalam perdagangan internasional terdapat tiga kontrak tertulis yangterpisah, akan tetapi saling berhubungan satu sama lainnya yaitu :
kontrak penjualan (salles contract) kontrak angkutan (freight contract)
kontrak asuransi (insurance contract)
2. Walaupun salles contract menyebutkan berdasarkan incoterms, tetapi pihak yangterkait dapat mencantumkan kondisi atau tambahan sedemikian rupa sehingga
sesuai dengan kepentingan perdagangan.Pencantuman atau tambahan khusus dalam salles contract itu merupakansupplement dari yang disebut dalam incoterms.
Contoh : dalam kontrak disebutkan CIF, kemudian buyer meminta agar sellermenutup Asuransinya lebih dari yang tercantum dalam incoterms, FPA (free fromParticular Average)misalnya buyer minta dicantumkan CIF dengan tambahan kondisiasuransi allRisk.64 BAB XI. INCOTERM 19
http://localhost/var/www/apps/conversion/tmp/scratch_2/Good%20Insurance.wmvhttp://localhost/var/www/apps/conversion/tmp/scratch_2/Good%20Insurance.wmvhttp://localhost/var/www/apps/conversion/tmp/scratch_2/Good%20Insurance.wmvhttp://localhost/var/www/apps/conversion/tmp/scratch_2/Good%20Insurance.wmvhttp://localhost/var/www/apps/conversion/tmp/scratch_2/Good%20Insurance.wmvhttp://localhost/var/www/apps/conversion/tmp/scratch_2/Good%20Insurance.wmvhttp://localhost/var/www/apps/conversion/tmp/scratch_2/Good%20Insurance.wmvhttp://localhost/var/www/apps/conversion/tmp/scratch_2/Good%20Insurance.wmvhttp://localhost/var/www/apps/conversion/tmp/scratch_2/Good%20Insurance.wmv7/26/2019 BAB 11 Incoterms
20/64
Petunjuk Umum Dalam Penggunaan
Incoterms
3. Referensi pada incoterm, tidak cukup kuat untuk mengikat secara hukumkedua belah pihak yang terkait dalam kontrak penjualan.
4. Seller dan Buyer tidak mutlak harus menggunakan incoterms dalam salescontract, tetapi incoterms merupakan referensi utama jika terjadi diputedalam transaksi antara seller dengan buyer.
5. Incoterms hanya berlaku terhadap hubungan antara seller dengan Buyer,serta tidak mempengaruhi secara langsung maupun tidak langsungbhubungan kedua belah pihak dengan carrier yang disebut dalam kontrakangkutan.
6. Dalam perkembangannya, bukan lagi Seller yang melakukan langsungpenyerahan barang kepada carrier dan pemesan ruangan kapal, tetapipekerjaan ini akan dilakukan oleh Forwarding Agent yang bertindaksebagai Buyer Consolidator.
64 BAB XI. INCOTERM 20
7/26/2019 BAB 11 Incoterms
21/64
Pemilihan Kondisi (Terms)
Pemillihan kondisi atau terms yang tepat untuk setiap transasksi ekspor - importergantung dari beberapa faktor seperti : Kemampuan negosiasi.
Bargaining positiondari jenis barang yang akan ditawarkan.
Optiondari tiap pihak, yang terkait dalam perdagangan tersebut.
Strategi eksport seller.
Sifat perdagangan.kesiapan transport.
Peraturan perdagangan internasional dan keadaan politik kedua negara.
Pada kondisi pasar dengan persaingan yang ketat maka seller sebaiknyamenawarkan harga yang sesuai dengan keadaan di negara buyer denganmempertimbangkan kondisi yang ada.
Dalam beberapa hal seperti ekspor dengan volume besar dan teratur (reguler),biasanya hal ini akan menempatkan seller dalam posisi untuk menentukan kondisiyang lebih baik baigi carrier dan asuransi. Hal ini dikarenakan akan memudahkandalam mengurus pengangkutan di negeri sendiri dengan pelayaran yang ada,sehingga resiko dapat diperkecil.
64 BAB XI. INCOTERM 21
7/26/2019 BAB 11 Incoterms
22/64
Pemilihan Kondisi (Terms)
Dalam hal seperti diatas, seller tidak hanya menjual dengan kondisi EXWORKS, FAS, FOB atau FCA, tetapi dapat memperluas kewajibanya untukmengatur pengangkutan dengan kondisi Cost and Freight (CFR) ataumembayar Freight dan Asuransi (CIF), juga dapat memilih Carrieage andPaid to (CPT atau CIP).
Dalam perdagangan yang normal antara negara-negara diman organisasipelebuhan-pelabuhan peti kemasnya baik dan tidak timbul persoalanperburuhan, tidak ada gangguan politik, maupun Kongesti di pelabuhan,gangguan pemogokan, resiko perdagangan minim. Maka Seller disarankanuntuk memilih kondisi penyerahan sampai barang sampai tiba ditempattujuan.
Misalnya : Delivered Ex Ship (DES), Delivered at Frontier (DAF) atauDelivered Duty Paid (DDP).
64 BAB XI. INCOTERM 22
JENIS ALAT ANGKUT DAN SYARAT PERDAGANGAN YANG SESUAI DENGAN
7/26/2019 BAB 11 Incoterms
23/64
64 BAB XI. INCOTERM 23
JENIS ALAT ANGKUT DAN SYARAT PERDAGANGAN YANG SESUAI DENGAN
INCOTERMS TAHUN 2000
Jenis alat angkut mana saja,
termasuk alat angkut aneka
wahana.
EXW Ex Works (.named plce).
Penyerahan barang di gudang penjual (..disebut nama
pelabuhan/tempat)
Angkutan udara FCA Free Carrier (named place)
Penyerahan baerang di tempat pengangkut (disebut namatempat)
CPT Carriage Paid to (named place of detination)
Penyerahan barang di tempat pengangkut, namun uang tambang
dibayar sampai ketempat tujuan (disebut nama tujuan)
CIP Carriage and Insurance Paid To (named place of destination)
Penyerahan barang ditempat pengangkut, namun uang tambangdan premi asuransi dibayar sampai ke tempat tujuan (disebut
tempat tujuan)
DAF Delivered At Frontier (named place)
Penyerahan barang di perbatasan (disebut tempat)
DDU Delivered Duty Unpaid (named place of destination)
Penyerahan barang di negara pengimpor, namun bea masukbelum dibayar (..disebut tempat)
DDP Delivered Duty Paid (named place of destination)
Penyerahan barang di negara pengimpor, namun bea masuk
sudah dibayar (disebut nama tempat tujuan)
FCA Free Carrier (named place)
Penyerahan barang di tempat pengangkut (disebut nama
tempat)
7/26/2019 BAB 11 Incoterms
24/64
Angkutan Kereta api FCA Free Carrier (.named place)
Penyerahan barang di tempat pengangkut (disebut nama
tempat)
Angkutan Laut antar Pulau FAS Free AlongSide Ship (named port of shipment).Penyerahan barang di samping kapal (disebut nama pelabuhan
pengapalan)
FOB Free On Board (named port of shipment)
Penyerahan barang di atas kapal (disebut nama pelabuhan
pengapalan)
CFR Cost and Freight (named port of destination)
Penyerahan barang di atas kapal, namun uang tambang sudahdibayar dsampai ke pelabuhan tujuan (disebut nama
pelabuhan tujuan)
CIF Cost, Insurance and Freight (named port of destination)
Penyerahan barang di atas kapal, namun uang tambang dan
premi asuransi sudah di bayar sampai ke pelabuhan tujuan
(disebut nama pelabuhan tujuan)
DES Delivered Ex Ship (named port of destination)
Penyerahan barang di atas kapal yang berlabuh di pelabuhan
tujuan (disebut nama pelabuhan tujuan)
DEQ Delivered Ex Quay (named port of destination)
Penyerehan barang di atas dermaga di pelabuhan tujuan
(disebut nama pelabuhan tujuan)
64 BAB XI. INCOTERM 24
JENIS ALAT ANGKUT DAN SYARAT PERDAGANGAN YANG SESUAI DENGAN
INCOTERMS TAHUN 2000
7/26/2019 BAB 11 Incoterms
25/64
Incoterms and Price
Price is one of the key variables ininternational trade
An offer consists of a proposal to supply
products or services:
In the RIGHT QUANTITY At the right level of QUALITY
At the right TIME
And at the right PRICE or COST
Incoterms are a central factor in the costingprocess and that is why they must be
understood and clearly indicated on any
quotation.
64 BAB XI. INCOTERM 25
7/26/2019 BAB 11 Incoterms
26/64
Price EX WORKS US$10 000
IN LAND FREIGHT 800
CUSTOMS 150
DOCUMENTATION 100
FCA PORT OR PLACE OF LOADING
US$11 050
MAIN CARRIAGE OF FREIGHT 1 500
CPT PLACE/PORT OFRECEIPT
US$12 550
INSURANCE 100
CIP PLACE/PORT OF
RECEIPT US$12 650
64 BAB XI. INCOTERM 26
7/26/2019 BAB 11 Incoterms
27/64
EXW - Ex Works
64 BAB XI. INCOTERM 27
INCOTERMS 2000
Ex Works (EXW)Named place
Multimodal Incoterm
Seller Buyer
Costs
Risks Risks
Costs
The seller makes the goods available, packed and ready for collection at the place of
receipt(factory). The buyer must bear all the risks and charges in taking the goods to
the required destination. This term carries the minimum obligation for the seller.
7/26/2019 BAB 11 Incoterms
28/64
FCA - Free Carrier at
Charge of
Carrier
INCOTERMS 2000
Free carrier (FCA)Named placeMultimodal incoterm
Seller Buyer
Costs
Risks Risks
Costs
64 BAB XI. INCOTERM 28
The seller is responsible for delivering the goods into the custody of the transport carrier
at the named point, having cleared the goods through Customs in the country of export.
The responsibility for, and the risks of damage to or loss to the goods is transferred from
the seller to the buyer at this point. It is based on the same principle as FOB except that
the seller fulfils his obligations when s/he delivers the goods into the custody of the
carrier at the named point.
7/26/2019 BAB 11 Incoterms
29/64
FAS - Free Alongside Ship
64 BAB XI. INCOTERM 29
Under this term, it is the sellers responsibility to deliver the goods
alongside the ship on the quay in the port of loading, having cleared the
goods through Customs in the country of export. The buyer must bear
all the costs and risks from that point onwards
7/26/2019 BAB 11 Incoterms
30/64
FOB - Free on BoardINCOTERMS 2000
Free on board (FOB)Named port of shipmentSea Freight incoterm
Seller Buyer
Costs
Risks Risks
Costs
64 BAB XI. INCOTERM 30
Under this term, the seller is responsible for delivering the goods on board
the ship at the named port of loading. The responsibility for, and risk of
damage to or loss of, the goods pass from the seller to the buyer when the
goods pass a ships rail.
7/26/2019 BAB 11 Incoterms
31/64
CFR - Cost and Freight
INCOTERMS 2000
Cost and Freight (CFR)Named port of destination
Sea Freight incoterm
Seller Buyer
Costs
Risks Risks
Costs
64 BAB XI. INCOTERM 31
The seller is responsible for paying the costs and freight to bring the goods to
the named port of destination. The risk of loss or damage to the goods is
transferred from the seller to the buyer when the goods pass the ships rail at
the port of loading.
7/26/2019 BAB 11 Incoterms
32/64
CPT - Carriage Paid to..
INCOTERMS 2000
Charge of
Carrier
Carriage Paid To (CPT)Named place of destination
Multimodal incoterm
Seller Buyer
Costs
Risks Risks
Costs
64 BAB XI. INCOTERM 32
The seller is responsible for arranging the carriage and paying the freight to
the named destination, but the risk of loss of, and damage to, the goods,
passes from the seller to the buyer when the goods have been delivered into
the charge of the carrier in the country of export
7/26/2019 BAB 11 Incoterms
33/64
CIF - Cost, Insurance & FreightINCOTERMS 2000
Cost, Insurance and Freight (CIF)Named port of destinationSea freight incoterm
Exporter procures marine insurance
Seller Buyer
Costs
Risks Risks
Costs
64 BAB XI. INCOTERM 33
This term is the same as CFR, except the seller has to procure, and pay
for, marine insurance for the goods during their carriage.
7/26/2019 BAB 11 Incoterms
34/64
CIP - Carriage & Insurance Paid
Charge of
Carrier
INCOTERMS 2000
Carriage and insurance paid to (CIP)Named place of destination
Multimodal incoterm
Seller Buyer
Costs
Risks Risks
Costs
64 BAB XI. INCOTERM 34
This term is the same as CPT but the seller also has to procure, and pay for,
marine insurance for the goods. Similar to CIF, CIP is suitable for multimodal
transportation.
7/26/2019 BAB 11 Incoterms
35/64
DES - Delivered Ex ShipINCOTERMS 2000
Delivered ex Ship (DES)Named port of destinationSea freight incoterm
Seller Buyer
Costs
Risks Risks
Costs
Goods uncleared
for Import
64 BAB XI. INCOTERM 35
The seller is responsible for making the goods available to the buyer on
board the ship not customs cleared at the port of destination, as well as
bearing the costs and risk in brining the goods there. This is both a
multimodal and seafreight Incoterm, the last leg of the journey must be a sea
leg.
7/26/2019 BAB 11 Incoterms
36/64
DEQ- Delivered Ex-shipINCOTERMS 2000
Delivered ex quay (DEQ)Named port of destination
Sea freight incoterm
Seller Buyer
Costs
Risks Risks
Costs
Goods uncleared
for Import
64 BAB XI. INCOTERM 36
The seller is responsible for making the goods available to the buyer on the
quay at the port of destination not cleared through customs, bearing all
costs and risks in bringing goods there. This is both a multimodal and
seafreight Incoterm, the last leg of the journey must be a sea leg.
7/26/2019 BAB 11 Incoterms
37/64
DDU - Delivered Duty UnpaidINCOTERMS 2000
Delivered Duty Unpaid (DDU)Named place of destination
Multimodal incoterm
Seller Buyer
Named
Place of
destination
Named
Place of
destination
Costs
Risks Risks
Costs
Goods uncleared
for Import
64 BAB XI. INCOTERM 37
The seller is responsible for delivering the goods to the named place of
receipt. However, the seller is not required to pay duties, taxes or any
other official charges payable upon importation, those costs are for the
buyer
7/26/2019 BAB 11 Incoterms
38/64
DDP- Delivered Duty Paid
Named
Place of
destination
INCOTERMS 2000
Delivered Duty Paid (DDP)Named place of destination
Multimodal incoterm
Seller Buyer
Costs
Risks Risks
Costs
Goods cleared
for Import
64 BAB XI. INCOTERM 38
The seller is responsible for delivering the goods to the named place of
destination having cleared them for import into the country of
destination. This term represents the maximum obligation for the seller.
7/26/2019 BAB 11 Incoterms
39/64
DAF - Delivered at Frontier
Delivered
at Frontier
INCOTERMS 2000
Delivered at frontier (DAF)Named placeOverland incoterm
Seller Buyer
Costs
Risks Risks
Costs
64 BAB XI. INCOTERM 39
The seller is responsible for delivering the goods, cleared for export, to
the buyer at the named place of delivery at the frontier. However, he is
not responsible for clearing the goods through customs for import into
country of destination
7/26/2019 BAB 11 Incoterms
40/64
INCOTERMS 2010 clauses
64 BAB XI. INCOTERM 40
7/26/2019 BAB 11 Incoterms
41/64
What are Incoterms clauses?
INCOTERMS= International Commercial Terms First published in 1936 (revisions in 1953, 1967, 1976, 1980, 1990, 2000, 2010)
International Chamber of Commerce (ICC)
Purpose of Incoterms (according to ICC):
THE PURPOSE OF INCOTERMS IS TO PROVIDE A SET OF INTERNATIONAL RULES
FOR THE INTERPRETATION OF THE MOST COMMONLY USED TRADE TERMS INFOREIGN TRADE.
2 key aspects of Incoterms 2010:
Define responsibilities for carriage and clearance of goods
Define COSTS and RISKS for exporter and importer
What Incoterms 2010 are NOT:
Part of the contract for carriage
Not used to transfer property rights or title of goods
Not used to name a carrier
Not used to determine the effect of breach of contract cases64 BAB XI. INCOTERM 41
7/26/2019 BAB 11 Incoterms
42/64
Structure of Incoterms 2010
2 parts:
NAME (3-letter abbreviation) + specified place (or carrier)
CONTENT (rights and responsibilities of both parties)
2 groups, 11 clauses:
Rules for any mode or modes of transport (7)
Rules for sea and inland waterway transport (4)
Obligations (A-seller, B-buyer):
A1/B1General obligations of the seller/buyer
A/B 2Licenses, Authorizations and Formalities
A/B 3Contracts of carriage and insurance
A4Delivery / B4Taking DeliveryA/B 5Transfer of risks
A/B 6Allocation of costs
A7Notice to the buyer / B7Notice to the seller
A/B 8Proof of delivery, transport document or equivalent electronic message
A9Checkingpackagingmarking / B9Inspection of goods
A/B 10Assistance with information and related costs
64 BAB XI. INCOTERM 42
Cl ifi i f I 2010
7/26/2019 BAB 11 Incoterms
43/64
Classification of Incoterms 2010
rulesRules for any mode or modes of transport:
EXW - Ex Works (named place of delivery)
FCA - Free Carrier (named place of delivery)
CPT - Carriage Paid To (named place of destination)
CIP - Carriage and Insurance Paid to (named place of destination)
DAT - Delivered At Terminal (named terminal at port or place ofdestination)
DAP - Delivered At Place (named place of destination)
DDP - Delivered Duty Paid (named place of destination)
Rules for sea and inland waterway transport:
FAS - Free Alongside Ship (named port of shipment)
FOB - Free On Board (named port of shipment)
CFR - Cost and Freight (named port of destination)
CIF - Cost, Insurance and Freight (named port of destination)
64 BAB XI. INCOTERM 43
7/26/2019 BAB 11 Incoterms
44/64
Incoterms put simply. Generally speakingif the
abbreviation begins with
64 BAB XI. INCOTERM 44
All transport charges
are forward to collect at
destination from the buyer
Costs to main port/airport
of destination are prepaid
by sellerremainder paid by
buyer
E
C
Cost to loading are prepaid
by seller, from that point on
the main freight charge is
paid by buyer
All charges prepaid to named
destination by sellerthis may
or may not include taxes
F
D
7/26/2019 BAB 11 Incoterms
45/64
E group:
EXW: Ex Works
64 BAB XI. INCOTERM 45
Cost and risk transfer
EXPORTER (SELLER)
The sellers obligation is to make the
goods available at his premises or
another named place, and to
inform the buyer in appropriate time.
Seller not in charge for uploading
goods or export duty procedures.
Seller must prepare invoice and
all documentation / proof from the
contract.
IMPORTER (BUYER)
Buyer bears all costs and risks
from the moment that goods are
made available at the named place.
He /she has to confirm the dateof pick-up.
Loading costs and risk, as well as
export duty procedures are buyers
responsibility.
7/26/2019 BAB 11 Incoterms
46/64
F group: FCA (free carrier)
64 BAB XI. INCOTERM 46
Cost and risk transfer
EXPORTER (SELLER)
The sellers obligation is to transport
the goods to the beginning of the
main transport and carrier specified
by the buyer, with all appropriate
export duty procedures.
If goods are made available in sellerspremises, the seller is also in charge
of uploading the goods on the buyers
transport mode.
Seller must also provide proof of
delivery.
IMPORTER (BUYER)
Buyer bears all costs and risks from
the moment the goods are made
available to his carrier at thedesignated place. He is in charge
of re-loading the goods!
7/26/2019 BAB 11 Incoterms
47/64
F group: FAS (free alongside ship)
64 BAB XI. INCOTERM 47
Cost and risk transfer
EXPORTER (SELLER)
Sellers obligations end, when he
places the goods alongside the ship
of the buyer.
He is not in charge of uploading the
goods on to the ship!
IMPORTER (BUYER)
Buyer bears all costs and risks from
the moment the goods are placedalongside the specified ship.
7/26/2019 BAB 11 Incoterms
48/64
F group: FOB (free on board)
64 BAB XI. INCOTERM 48
Cost and risk transfer
EXPORTER (SELLER)
Sellers obligations end, when he
places the goods on board the ship
of the buyer.
He is in charge of uploading the
goods on to the ship and bears all the
risk during this upload!
IMPORTER (BUYER)
Buyer bears all costs and risks from
the moment the goods are placedon board the ship.
7/26/2019 BAB 11 Incoterms
49/64
Question?
Seller Gorenje from Slovenia sells 1.000 washing machines to Tesco in United
Kingdom.
If the arranged Incoterms clause is FCA (sellers factory):
Who bears the costs and risks of uploading the goods on to the buyers truck in Slovenia?
Who bears the costs and risks on the transport from Slovenia to the UK?
If the arranged Incoterms clause is FAS (Port of Koper):
Who bears the costs and risks of transport from factory to the Port of Koper?
Who bears the costs and risks of uploading the goods on to the ship?
Who bears the costs and risks during the main transport at sea?
If the arranged Incoterms clause is FOB (Port of Koper):
Who bears the costs and risks of transport from factory to the Port of Koper?
Who bears the costs and risks of uploading the goods on to the ship?
Who bears the costs and risks during the main transport at sea?
64 BAB XI. INCOTERM 49
7/26/2019 BAB 11 Incoterms
50/64
C group: CFR (cost and freight)
64 BAB XI. INCOTERM 50
Transfer of costs
Transfer of risks
EXPORTER (SELLER)
The seller must place the goods on
board the ship, and contract and
pay for the main ship transport.
As soon as the goods are on board,
his risks and obligations end.Contract for main ship transport must
be made and paid under usual
ship transport terms. Not in charge
for insurance!
Must provide B/L to the customer.
IMPORTER (BUYER)
The main ship transport is paid by
the seller under usual ship
transport terms, however the buyer
bears the risk on the main shiptransport route.
The buyer is in charge of insurance!
C CIF ( t i d
7/26/2019 BAB 11 Incoterms
51/64
C group: CIF (cost, insurance and
freight)
64 BAB XI. INCOTERM 51
Transfer of costs
Transfer of risks
EXPORTER (SELLER)
Same as with CFR + seller in charge
of ship transport insurance!
Insurance under usual terms.
Minimal coverage 110%!
IMPORTER (BUYER)
Same as with CFR +
buyer NOT in charge of insurance,
which is on sellers part!
7/26/2019 BAB 11 Incoterms
52/64
C group: CPT (carriage paid to)
64 BAB XI. INCOTERM 52
Transfer of costs
Transfer of risks
EXPORTER (SELLER)
Sellers obligations end, when the
goods are made available by the
contracted carrier to the named place
or destination. No insurance!
Seller bears all risks until the goods
have been made available to the
first carrier.
Useful for multimodal transport!
IMPORTER (BUYER)
Buyer bears all risk from the time the
goods are made available to the first
carrier.
Buyer in charge of insurance!
C gro p CIP (cost and
7/26/2019 BAB 11 Incoterms
53/64
C group: CIP (cost and
insurance paid to
64 BAB XI. INCOTERM 53
Transfer of costs
Transfer of risks
EXPORTER (SELLER)
Same as with CPT + seller in charge
of transport insurance!
Insurance under usual terms.
IMPORTER (BUYER)
Same as with CPT +buyer NOT in charge of insurance!
7/26/2019 BAB 11 Incoterms
54/64
Question?
Seller Gorenje from Slovenia sells 1.000 washing machines to Tesco in UnitedKingdom.
If the arranged Incoterms clause is CIF (Port of Blackpool):
Who bears the costs and risks of uploading the goods on to the ship in Port of Koper?
Does the ship transport have to be insured?
If so, by whom does the ship transport have to be insured?
Who bears the risk on the main ship transport between Koper and Blackpool?
Who pays for the potential damages, if something happens at sea?
Who bears the cost and risks of loading the goods from the ship in Port of Blackpool on to the pier?
64 BAB XI. INCOTERM 54
D group: DAT (delivered at
7/26/2019 BAB 11 Incoterms
55/64
D group: DAT (delivered at
terminal)
64 BAB XI. INCOTERM 55
EXPORTER (SELLER)
Sellers obligations end, when the
goods are made available unloaded,
on the specified means of transport,
at the named place of delivery
at the terminal.
IMPORTER (BUYER)
The buyer must unload and take
hold of the delivery on thespecified means of transport, at
the named place of delivery at the
terminal.
Transfer of cost and risks
D group: DAP (delivered at
7/26/2019 BAB 11 Incoterms
56/64
D group: DAP (delivered at
place)
64 BAB XI. INCOTERM 56
Transfer of cost and risks
EXPORTER (SELLER)
Simply put, the seller does everythingand brings the goods to the customers
door, but he doesnt pay for
the import duty charges.
IMPORTER (BUYER)
Buyer only has to take care ofimport duty charges.
D group: DDP (delivered duty
7/26/2019 BAB 11 Incoterms
57/64
D group: DDP (delivered duty
paid)
64 BAB XI. INCOTERM 57
Transfer of cost and risks
EXPORTER (SELLER)
Simply put, the seller does everythingand brings the goods to the customers
door, and also pays for the import duty
charges!
IMPORTER (BUYER)
Buyer only has to receive theShipment (and of course
pay the bill).
7/26/2019 BAB 11 Incoterms
58/64
Question?
Gorenje from Slovenia buys 1.000 tons of steel from Croatia.
If the arranged Incoterms clause is DAP (Border Pass Bregana)
Who bears the costs and risks of unloading the goods before the border pass?
Who pays for the import duty charges?
If the arranged Incoterms clause is DAT (Port of Koper):
Who bears the costs and risks of unloading from the ship in Koper?
Who bears the costs and risks of uploading the goods on to a truck for Ljubljana?
Who pays for the import duty charges?
If the arranged Incoterms clause is DDP (Ljubljana) Who bears the costs and risks of unloading from the ship in Koper?
Who bears the costs and risks of uploading the goods on to a truck for Ljubljana?
Who pays for the import duty charges?
64 BAB XI. INCOTERM 58
Example 1: shipping the goods by
7/26/2019 BAB 11 Incoterms
59/64
Example 1: shipping the goods by
air
64 BAB XI. INCOTERM 59
7/26/2019 BAB 11 Incoterms
60/64
Example 2: AccidentCar falls into the water, when being uploaded on the ship
64 BAB XI. INCOTERM 60
7/26/2019 BAB 11 Incoterms
61/64
Example 3: Build up of sea costs
64 BAB XI. INCOTERM 61
E i
7/26/2019 BAB 11 Incoterms
62/64
Exercise
64 BAB XI. INCOTERM 62
An overview
7/26/2019 BAB 11 Incoterms
63/64
An overview
64 BAB XI. INCOTERM 63Source: DSV, 2011.
7/26/2019 BAB 11 Incoterms
64/64
SEE YOU
NEXTWEEK