YUK MENGENAL BIAYA BIAYA YANG TIMBUL PADA SAAT PROSES IMPOR EKSPOR, APA ITU DEMURRAGE, DETENTION DAN STORAGE

Beberapa waktu yang lalu sempat heboh kasus mengenai Toni Ruttimann, yang akhirnya berakhir bahagia setelah proses  importasi yang bersangkutan dapat berjalan setelah sempat tertahan beberapa hari sehingga menimbulkan membengkaknya biaya yang harus ditanggung. Dari berita tersebut banyak yang menyudutkan bea cukai atas timbulnya biaya importasi tersebut, lebih parah ada yang menyebut biaya tersebut sebagai biaya bea cukai sehingga menimbulkan tendensi negatif terhadap intitusi Bea Cukai. Kalau Sahabat PROXIMA belum tahu silakan baca artikel berikut ini AKHIR PERMASALAHAN TONI RUTTIMANN TERKAIT BANTUAN UNTUK PEMBANGUNAN JEMBATAN YANG TERTAHAN DAN HARUS MEMBAYAR DENDA

Nah walaupun Sahabat PROXIMA sudah tahu dan paham apa dan siapa yang mengenakan denda tersebut, namun ada baiknya apabila PROXIMA akan membahas secara khusus mengenai biaya biaya yang timbul pada proses impor ekspor sehingga akan lebih paham tentang bagaimana sebuah biaya/ denda dapat dikenakan pada sebuah peti kemas pada proses impor ekspor.

Biaya yang kita bahas kali ini adalah biaya non-pemerintah dalam arti biaya yang timbul ini bukan masuk ke negara melainkan kepada pihak swasta maupun perusahaan lain yang terkait dengan proses impor ekspor barang khususnya yang menggunakan peti kemas.

Sebelum kita bahas mengenai biaya yang timbul, ada baiknya kita mengetahui landasan dasar penggunaan peti kemas atau peti kemas pada proses impor ekspor. Pada dasarnya peti kemas yang digunakan pada proses impor ekspor bukan milik perorangan, misalnya kita membeli barang dari luar negeri sebanyak satu peti kemas. Tidak mungkin kita akan membeli peti kemas sendiri guna pengiriman barang. Demikian juga penjual tidak mungkin menyediakan peti kemas untuk pembelian kita seperti apabila penjual melakukan packing barang. Penjual juga tidak mungkin memiliki peti kemas sendiri, bayangkan saja apabila ia mempunyai 1000 pelanggan berarti dia harus menyediakan 1000 peti kemas.

Jadi bagaimana proses penggunaan peti kemas tersebut? Asalnya, peti kemas yang digunakan pada proses impor ekspor adalah milik perusahaan pelayaran dengan status dipinjamkan kepada importer/ eksporter (selanjutnya kita sebut pengguna) tergantung bagaimana perjanjian ketika jual beli dilakukan. Atas penggunaan container tersebut maka pengguna akan dikenakan biaya sewa yang besarnya tergantung kepada perusahaan pelayaran yang digunakan.

Kembali ke istilah biaya dalam dunia impor ekspor, ada beberapa istilah yang sering kita dengar antara lain Demmurage, Storage, dan Detention.

Demurage adalah batas waktu pemakaian peti kemas di dalam pelabuhan (container yard).Untuk barang impor, batas waktu dihitung sejak proses bongkar peti kemas (discharges) dari sarana pengangkut/ kapal hingga peti kemas keluar dari pintu pelabuhan (get out). Sedangkan untuk barang ekspor, batas waktu pemakaian peti kemas dihitung mulai dari pintu masuk pelabuhan (get in) sampai peti kemas dimuat (loading) ke atas sarana pengangkut/ kapal.

Batas waktu pemakaian peti kemas yang diberikan oleh pihak perusahaan pelayaran bervariasi, tergantung perusahaan pelayaran yang digunakan. Secara umum,pihak perusahaan pelayaran memberikan batas waktu penggunaan peti kemas antara 7-10 hari semenjak kapal atau barang tiba di pelabuhan.

Lalu bagaimana apabila melewati batas waktu yang ditentukan? Maka pengguna akan dikenakan denda yang secara umum sering disebut biaya(denda) demurrage. Dalam kasus Toni Ruttimann jumlah denda 159 juta adalah denda ini.

Detention, pada prinsipnya sama seperti demurrage bedanya demurrage dikenakan ketika peti kemas masih didalam pelabuhan sementara detention dikenakan ketika peti kemas sudah diluar pelabuhan.

Selain itu akan ada biaya lain yang mungkin akan dikenakan kepada importer/ eksporter ketika proses bongkar muat di pelabuhan yang biasa disebut Storage(penumpukan). Apabila demurrage dan detention obyeknya adalah penggunaan peti kemas, obyek Storage adalah lahan didalam Tempat Penimbunan Sementara yang digunakan untuk menimbun barang. Benda ini (apabila ada) akan ditagih oleh perusahaan pengelola Tempat Penimbunan Sementara.

Dari penjelasan diatas bisa dibuatkan ilustrasi secara gampang seperti berikut :

Budi membeli barang dari Andi sejumlah satu truk kain. Berhubung Budi maupun Andi tidak mempunyai truk untuk mengangkut barang maka disepakati untuk menyewa sebuah truk dari PT. ABC dengan biaya sewa ditanggung oleh Budi selaku pembeli. Terjadi kesepakatan dengan PT. ABC bahwa truk akan disewa selama 10 hari. Setelah terjadi kesepakatan maka barang dikirimkan dengan menggunakan truk yang telah disewa sebelumnya.

Ternyata jalur yang dilalui macet parah di pintu keluar tol sehingga truk terpaksa parkir di sebuah tempat istirahat yang dijaga oleh seorang tukang parkir. Kemacetan masih belum terurai pada hari ke 15. Atas kejadian itu PT. ABC memberitahu Budi selaku pembeli bahwa dia dikenakan denda Rp. 1.000.000/ hari karena sudah melebihi batas sewa. Disisi lain sopir truk tersebut memberitahu bahwa karena dia parkir di tempat peristirahatan maka dia harus membayar biaya parkir sebesar RP. 50.000/ hari.

Nah dari ilustrasi diatas bisa kita analogikan sebagai berikut :

Biaya Sewa Truk = Biaya Demurrage, biaya yang timbul karena melebihi masa penggunaan

Biaya Parkir = Biaya Storage, biaya yang timbul karena menggunakan lahan parkir.

Keduanya bukan dibayarkan kepada pengelola jalan tol, melainkan kepada pihak lain diluar pengelola jalan tol

Nah dengan analogi sederhana diatas diharapkan sahabat PROXIMA mengetahui biaya biaya yang timbul dalam proses impor ekspor.

Salam satuproxima

Apa Komentar Anda tentang Yuk Mengenal Biaya Biaya Yang Timbul Pada Saat Proses Impor Ekspor, Apa Itu Demurrage, Detention Dan Storage


Ryan

02 Februari 2017

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