First, let's define what FOB (free on board) means by breaking it down word-by-word. The term 'free' refers to the supplier's obligation to deliver goods to a specific location, later to be transferred to a carrier. In other words, the supplier is "free" of responsibility. 'On board' simply means that the goods are on the ship.
1. Kiriman dengan nilai FOB ≤ USD 3, akan dibebaskan dari Bea Masuk dan dikenakan PPN sebesar 11%. 2. Kiriman dengan nilai FOB > USD 3 sampai dengan USD 1,500 akan dikenakan bea masuk sebesar 7,5% dan PPN sebesar 11%. 3. Untuk kiriman dengan FOB di atas USD 1,500, akan dikenakan Bea Masuk, PPN, dan PPH.
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FOB is free on board, also known as freight on board. It is a term commonly used for international shipping. It signifies a transportation term used to indicate that the selling price of the goods includes delivery at the seller's expense only up to a specified point. The responsibility for shipping is that of the buyer as soon as the goods ...