Apa itu Incoterms, dan apa yang bukanWhat Incoterms are, and what they are not
Incoterms adalah aturan standar dari International Chamber of Commerce (ICC) yang menjawab tiga pertanyaan dalam jual beli barang: siapa bayar apa, siapa menanggung risiko kalau barang rusak atau hilang, dan siapa mengerjakan tugas apa.
Incoterms baru berlaku kalau disebut dalam kontrak. Versi yang paling banyak dipakai sekarang adalah Incoterms® 2020, berisi 11 term. ICC merevisinya kira-kira sekali dalam sepuluh tahun, dan revisi berikutnya dijadwalkan sekitar 2030. Versi lama tetap boleh dipakai selama ditulis jelas di kontrak.
Incoterms are standard rules from the International Chamber of Commerce (ICC) that answer three questions in a sale of goods: who pays for what, who bears the risk if the goods are damaged or lost, and who does which task.
Incoterms only apply when the contract refers to them. The version most widely used today is Incoterms® 2020, with 11 rules. The ICC revises them roughly once a decade, and the next revision is expected around 2030. Older versions can still be used as long as the contract says so clearly.
Yang diatur IncotermsWhat Incoterms cover
Yang tidak diatur IncotermsWhat Incoterms do not cover
Anatomi penulisan yang benarHow to write a rule correctly
Satu term selalu butuh tiga bagian. Tanpa tempat yang spesifik dan versi yang jelas, term itu membuka ruang sengketa.
A rule always needs three parts. Without a specific place and a clear version, it leaves room for disputes.
Empat keluarga: E, F, C, DFour families: E, F, C, D
Huruf depan setiap term memberi petunjuk. Makin ke kanan, makin besar tanggung jawab seller.
The first letter of each rule is a clue. The further right, the more the seller is responsible for.
EXWSeller cukup menyiapkan barang di tempatnya.The seller just makes the goods available at its premises.
FCA, FAS, FOBSeller serahkan ke carrier yang dipesan buyer.The seller hands over to the carrier booked by the buyer.
CPT, CIP, CFR, CIFSeller bayar angkutan utama, risiko tetap pindah di asal.The seller pays main carriage, but risk still passes at origin.
DAP, DPU, DDPSeller menanggung risiko sampai tujuan.The seller bears risk up to destination.
11 term dalam satu peta perjalananAll 11 rules on one journey map
Bayangkan barang berjalan melewati sembilan tahap, dari gudang seller sampai gudang buyer. Setiap term cuma menjawab: di tahap mana biaya dan risiko berpindah tangan.
Tujuh term bisa dipakai untuk semua moda. Empat term (bergaris putus-putus) khusus untuk angkutan laut dan perairan darat. Pilih satu term untuk melihat petanya.
Picture the goods moving through nine stages, from the seller’s warehouse to the buyer’s. Each rule only answers one question: at which stage do costs and risk change hands.
Seven rules work for any mode of transport. Four rules (dashed outline) are for sea and inland waterway only. Pick a rule to see its map.
Semua term dalam satu gridEvery rule in one grid
Garis merah menandai titik pindah risiko. Perhatikan C-terms: warna tembaga (biaya seller) melewati garis merah. Inilah sumber salah paham paling klasik, dibahas di Bab 3. Ketuk kode term untuk membukanya di peta atas.
The red line marks where risk passes. Look at the C-rules: copper (seller’s cost) runs past the red line. This is the classic source of confusion, covered in Chapter 3. Tap a rule code to open it in the map above.
Asumsi peta: FCA diserahkan di terminal asal; DAP, DPU, dan DDP dengan tempat tujuan gudang buyer. Kalau named place berbeda, titiknya ikut bergeser.Map assumptions: FCA delivered at the origin terminal; DAP, DPU, and DDP with the buyer’s warehouse as destination. A different named place shifts the points accordingly.
Detail yang paling sering bikin salah pahamThe details people most often get wrong
C-terms punya dua titik kritisC-rules have two critical points
Di CFR, CIF, CPT, dan CIP, seller membayar ongkos angkut sampai tujuan. Tapi risiko sudah pindah ke buyer sejak barang diserahkan di negara asal. Jadi kalau kapal tenggelam di tengah laut, yang rugi buyer, walaupun freight dibayar seller.
Under CFR, CIF, CPT, and CIP, the seller pays carriage to destination. But risk has already passed to the buyer once the goods are delivered in the origin country. So if the ship sinks mid-ocean, the buyer takes the loss, even though the seller paid the freight.
di atas kapal (CFR/CIF) atau saat diserahkan ke carrier (CPT/CIP)Risk passes to buyer
on board (CFR/CIF) or when handed to the carrier (CPT/CIP)
di pelabuhan atau tempat tujuanSeller’s costs stop
at the destination port or place
Asuransi: CIF dan CIP tidak samaInsurance: CIF and CIP are not the same
Hanya dua term yang mewajibkan seller membeli asuransi untuk buyer. Sejak 2020, standar cover keduanya berbeda.
Only two rules oblige the seller to buy insurance for the buyer. Since 2020, their minimum cover differs.
CIF
MinimalMinimum Institute Cargo Clauses (C)CIP
MinimalMinimum Institute Cargo Clauses (A)Apa yang berubah dari 2010 ke 2020What changed from 2010 to 2020
Delivered at Terminal diganti Delivered at Place Unloaded. Tempat bongkar tidak harus terminal, dan DPU jadi satu-satunya term yang mewajibkan seller membongkar di tujuan.
Delivered at Terminal became Delivered at Place Unloaded. The unloading place need not be a terminal, and DPU is the only rule requiring the seller to unload at destination.
Para pihak bisa sepakat buyer menginstruksikan carrier menerbitkan B/L “on board” untuk seller. Ini menyelesaikan masalah FCA dengan pembayaran L/C.
The parties can agree that the buyer instructs its carrier to issue an on-board B/L to the seller. This fixes the FCA problem with L/C payments.
CIP sekarang minimal ICC (A). CIF tetap ICC (C), karena sering dipakai untuk komoditas curah.
CIP now requires at least ICC (A). CIF stays at ICC (C), since it is often used for bulk commodities.
Kewajiban dan biaya terkait keamanan (security clearance, screening) kini dialokasikan jelas antara seller dan buyer.
Security-related obligations and costs (security clearance, screening) are now clearly allocated between seller and buyer.
Buyer di FCA dan seller di D-terms boleh mengangkut dengan armada sendiri, tidak harus lewat carrier pihak ketiga.
The buyer under FCA and the seller under D-rules may use their own vehicles instead of a third-party carrier.
Siapa urus clearance ekspor dan imporWho handles export and import clearance
Polanya sederhana: ekspor diurus seller, impor diurus buyer. Ada dua pengecualian di ujung-ujung spektrum, dan dua-duanya sering jadi masalah.
The pattern is simple: the seller clears export, the buyer clears import. There are two exceptions at the ends of the spectrum, and both often cause trouble.
Incoterms tidak bekerja sendirianIncoterms never work alone
Di lapangan, satu pengiriman melibatkan setidaknya lima dokumen atau kontrak. Incoterm ada di kontrak jual beli, tapi efeknya merambat ke semuanya. Kalau tidak sinkron, masalahnya muncul di tempat lain.
In practice, one shipment involves at least five documents or contracts. The Incoterm sits in the sales contract, but its effects ripple into all of them. When they are out of sync, the problem surfaces somewhere else.
Kontrak jual beliSales contract
Pusat semua hubungan. Di sinilah Incoterm ditulis.The hub of every relationship. This is where the Incoterm is written.
FCA Gudang Cikarang, Incoterms® 2020FCA Cikarang Warehouse, Incoterms® 2020Jebakan #1: FOB untuk kontainerTrap #1: FOB for containers
FOB, CFR, dan CIF lahir di era kargo dimuat langsung ke kapal. Untuk kontainer, seller biasanya menyerahkan kontainer di container yard (CY) beberapa hari sebelum kapal datang. Setelah itu seller tidak lagi memegang kontainernya, tapi di bawah FOB risikonya masih di seller sampai kontainer ada di atas kapal.
FOB, CFR, and CIF were born when cargo was loaded straight onto the ship. With containers, the seller usually hands the box over at the container yard (CY) days before the vessel arrives. From then on the seller no longer controls the container, yet under FOB the risk stays with the seller until the container is on board.
Risiko: sellerContainer handed over at the CY. Seller loses physical control.
Risk: seller
Risiko: buyerContainer handed to the carrier at the CY.
Risk: buyer
Risiko: sellerWaiting at the CY, handled by the terminal operator.
Risk: seller
Risiko: buyerWaiting at the CY.
Risk: buyer
Rekomendasinya: untuk kontainer, pakai FCA sebagai pengganti FOB, dan CPT/CIP sebagai pengganti CFR/CIF.
The fix: for containers, use FCA instead of FOB, and CPT/CIP instead of CFR/CIF.
Jebakan #2 dan #3: dua ujung spektrumTraps #2 and #3: the two ends of the spectrum
Terlihat paling murah dan simpel untuk seller, tapi sering tidak realistis untuk buyer.
- Buyer wajib urus clearance ekspor di negara seller, padahal sering tidak punya entitas atau izin di sana.
- Seller tidak wajib memuat. Kalau seller tetap memuat ke truk buyer, risikonya ada di buyer.
- Seller tidak dapat dokumen ekspor sebagai bukti, yang bisa merepotkan urusan pajak ekspornya.
Looks cheapest and simplest for the seller, but is often unrealistic for the buyer.
- The buyer must clear export in the seller’s country, often without a local entity or licence there.
- The seller has no duty to load. If the seller loads the buyer’s truck anyway, it does so at the buyer’s risk.
- The seller gets no export documents as proof, which can complicate its export tax position.
Terlihat paling nyaman untuk buyer, tapi seller asing sering tidak bisa menjalankannya.
- Seller wajib jadi importir di negara tujuan. Di Indonesia, itu butuh NIB yang berlaku sebagai Angka Pengenal Importir.
- Untuk barang lartas, izin impornya harus atas nama importir tercatat.
- Seller menanggung bea masuk dan pajak impor, termasuk risiko tarif yang berubah.
Looks most comfortable for the buyer, but foreign sellers often cannot perform it.
- The seller must act as importer in the destination country. In Indonesia, that requires a business ID (NIB) that serves as the importer identification number.
- For restricted goods (lartas), the import permit must be in the importer of record’s name.
- The seller bears import duties and taxes, including the risk of tariff changes.
Biaya abu-abu yang sering jadi sengketaGrey-zone costs that often end in disputes
Incoterms membagi biaya secara garis besar. Komponen di bawah ini sering tidak tertulis jelas, jadi sebaiknya disebut eksplisit di kontrak atau penawaran harga.
Incoterms split costs in broad strokes. The items below are often left vague, so name them explicitly in the contract or quotation.
Biaya handling di terminal muat. Di FOB biasanya seller, di FCA sering diperdebatkan.
Handling at the loading terminal. Usually the seller’s under FOB, often argued over under FCA.
Handling di terminal tujuan. Di CFR/CPT tergantung apakah termasuk dalam kontrak angkut seller.
Handling at the destination terminal. Under CFR/CPT it depends on whether the seller’s carriage contract includes it.
Denda kontainer yang tertahan di pelabuhan melewati free time. Pemicunya biasanya clearance terlambat.
Charges for containers held in port beyond free time. Usually triggered by late clearance.
Denda kontainer yang dibawa keluar pelabuhan tapi telat dikembalikan ke depo.
Charges for containers taken out of port but returned late to the depot.
Sewa penumpukan di terminal, biasanya ditagih operator pelabuhan, terpisah dari demurrage.
Terminal storage, usually billed by the port operator, separate from demurrage.
Konteks Indonesia: bea dihitung dari nilai CIFIndonesia context: duty is calculated on CIF value
Apa pun term di kontraknya, nilai pabean impor di Indonesia dihitung dengan basis CIF: harga barang ditambah ongkos angkut dan asuransi sampai pelabuhan impor. Jadi kalau kamu impor dengan FOB, freight dan asuransi tetap ditambahkan untuk menghitung bea masuk. Nilai pabean ditambah bea masuk kemudian jadi dasar PPN impor dan PPh 22 impor. Coba hitung di bawah.
Whatever rule the contract uses, Indonesian customs value for imports is calculated on a CIF basis: the goods price plus freight and insurance to the port of import. So if you import on FOB terms, freight and insurance are still added to calculate import duty. Customs value plus duty then becomes the base for import VAT and import income tax (PPh 22). Try it below.
Ilustrasi sederhana. Tarif bea masuk tergantung kode HS, perjanjian dagang, dan aturan yang berlaku; kurs mengikuti kurs pajak saat pemberitahuan impor. Cek ketentuan terbaru sebelum menghitung biaya sebenarnya.A simplified illustration. Duty rates depend on the HS code, trade agreements, and current rules; the exchange rate follows the tax rate on the import declaration date. Check the latest regulations before calculating real costs.
Siapa yang nanggung?Who takes the hit?
Delapan kejadian yang sering terjadi di lapangan. Tebak dulu siapa yang menanggung kerugiannya, baru lihat penjelasannya.
Eight situations that happen all the time. Guess who bears the loss first, then see the explanation.
Masukkan kondisimu, lihat term yang paling cocokEnter your situation, see the best-fit rule
Jawab sembilan pertanyaan tentang transaksimu. Rekomendasi, pembagian tanggung jawab, efek, dan peringatannya langsung diperbarui setiap kali kamu mengubah jawaban.
Answer nine questions about your deal. The recommendation, responsibility split, impact, and warnings update every time you change an answer.
Hasil simulasi adalah panduan umum berbasis aturan, bukan nasihat hukum. Kontrak sebaiknya tetap ditinjau oleh pihak yang berwenang.The simulator gives general, rule-based guidance, not legal advice. Contracts should still be reviewed by a qualified professional.
Enam mitos yang perlu dibuangSix myths to drop
Ketuk setiap kartu untuk melihat faktanya.
Tap each card to see the facts.
Cheat sheet Incoterms® 2020Incoterms® 2020 cheat sheet
Ringkasan satu halaman untuk disimpan atau dicetak. Baca sekali lagi sebelum masuk ke uji pemahaman.
A one-page summary to keep or print. Read it once more before the quiz.
Seberapa siap kamu menegosiasikan Incoterm?How ready are you to negotiate an Incoterm?
12 soal berbasis kasus, dari basic sampai advanced. Setiap jawaban langsung dijelaskan. Di akhir kamu mendapat skor per kategori dan level pemahaman.
12 case-based questions, from basic to advanced. Every answer is explained right away. At the end you get a score per category and your level.
Kembali ke kontainer yang jatuhBack to the falling container
Seller yang menanggung.
Di FOB, risiko baru pindah saat barang sudah berada di atas kapal. Kontainer jatuh saat masih diangkat crane, jadi belum terserah. Seandainya kontraknya FCA dengan penyerahan di container yard, kerugian itu ada di buyer, dan buyer klaim ke asuransinya sendiri. Satu kata di kontrak, hasilnya berbalik.
The seller bears it.
Under FOB, risk only passes once the goods are on board the vessel. The container fell while still on the crane, so it had not been delivered. Had the contract been FCA with delivery at the container yard, the loss would sit with the buyer, who would claim on its own insurance. One word in the contract flips the outcome.
Incoterms bukan hafalan 11 singkatan. Ia adalah alat untuk menyepakati di awal siapa memegang kendali, siapa membayar, dan siapa menanggung risiko di setiap tahap perjalanan barang. Pilih term yang sesuai dengan kemampuan nyata kedua pihak, tulis named place-nya spesifik, dan pastikan kontrak angkut, asuransi, serta dokumen pembayaran ikut sinkron.
Incoterms are not about memorising 11 acronyms. They are a tool to agree upfront on who is in control, who pays, and who carries the risk at every stage of the journey. Choose the rule that fits what both parties can actually do, name a specific place, and keep the carriage contract, insurance, and payment documents in sync.
Glosarium singkatQuick glossary
Tempat spesifik yang disebut setelah kode term, titik acuan penyerahan.
The specific location stated after the rule code; the reference point for delivery.
Perusahaan angkutan yang menerima barang untuk diangkut, misalnya pelayaran atau maskapai.
The transport company that takes the goods for carriage, such as a shipping line or airline.
Dokumen angkut laut: tanda terima, bukti kontrak angkut, dan dokumen hak atas barang.
The sea transport document: a receipt, evidence of the carriage contract, and a document of title.
Jaminan pembayaran dari bank, cair jika dokumen sesuai persyaratan.
A bank’s payment undertaking, honoured when documents comply with its terms.
Lapangan penumpukan kontainer sebelum dimuat atau setelah dibongkar.
The yard where containers are stacked before loading or after discharge.
Terminal handling charge di pelabuhan asal / tujuan.
Terminal handling charge at the origin / destination port.
Larangan dan pembatasan: barang yang butuh izin khusus untuk impor atau ekspor.
Indonesia’s prohibited and restricted goods: items that need special permits to import or export.
Nilai yang dipakai bea cukai untuk menghitung bea masuk dan pajak impor.
The value customs uses to calculate import duty and taxes.