sifat dan jenis L/C

L/C yang diterbitkan bank mempuyai berbagai macam sifat dan jenis antara lain :



1. Revocable L/C artinya L/C yang waktu–waktu dapat dibatalkan oleh pihak importir/eksportir sebelum dinegosiasi.



2. Irrevocable L/C artinya L/C yang tidak dapat dibatalkan sebelum masaberlakunya habis. L/C ini dapat dibatalkan apabila ada izin (cosent) dari semua pihak yaitu ; pembeli, issuing bank, penjual dan advising bank.



Cara Pembayaran L/C :

· Jenis Red clause L/C artinya pembayaran dapat dilakukan dimuka (advance)sebelum barang diekspor.



· Jenis Sight L/C, artinya pembayaran dilakukan oleh advising bank pada saat wesel diajukan oleh eksportir disertai dokumen-dokumen yang dicantum dalam L/C.



· Jenis Usance L/C artinya pembayaran L/C olehadvising bank, namun bukan pada saat dokumen diunjukkan oleh eksportir kepada advising bank melainkan pada saat jatuh tempo. Waktu pembayaran bervariasi 30 hari atau 180 hari setelah dokumen diunjukkan.



Beberapa hal yang perlu diperhatikan dalam L/C yaitu :

· Nama dan alamat Beneficiary ( eksportir )

· Nama dan alamat importir / pembeli ( Appliccant )

· Nilai L/C yang dibuka, jenis mata uang, jenis L/C, bentuk L/C dan nama alamat Issuing Bank (yang menerbitkan L/C tersebut, masa berlakunya L/C dan cara pembayrannya, serta bank koresponden atau advising bank)

· Jenis dan jumlah barang, syarat-syarat pengapalan FOB atau CFR atau CIF dan tanggal pengapalan, pelabuhan muat, pelabuhan Bongkar atau tujuan, persyaratan transshipment.

· Dokumen-dokumen yang diperlukan sesuai dengan ketentuan UCPDC.500 tertera di L/C tersebut.

· Perjanjian didalam L/C : Restricted/Straight.

· Hak eksportir/beneficiary : Transferable / non Transferable.

· Ketentuan lainnya, seperti denda bila terjadi kesalahan atau tidak sesuai dengan isi/ketentuan dalam L/C (discrepancies).



Metode Non Leter of Credit (Non-L/C)

Metode pembayaran non L/C (tanpa L/C) dapat berupa :

o Open account (perhitungan kemudian)

o Collection draft (inkaso)

o Konsiyasi

o Imbal beli (Counter trade)

o Dan lain-lain (Mail Transfer, Telegraphic Transfer).



Pengapalan Barang

1. Eksportir setelah menerima “L/C Confirmation” yang sifatnya Operatif (sah sebagai landasan pembayaran) lantas mempersiapkan barang “Ready for Export”. Melakukan “Booking” atau pemesanan (tempat) dengan perusahaan pelayaran (shipping company) yang akan berangkat kepelabuhan tujuan yang dimaksud dengan “Sale’s Contract” serta sesuai dengan waktu itu pengapalan (Shipment Date) yang disepakati dalam Sele’s contract, setelah itu kemudian mengurus formalitas seperti mengisi pemberitahuan Ekspor Barang, membayar Pahak Ekspor (P.E) dan Pajak Ekspor Tambahan (P.E.T) melalui Advising Bank. Mengurus izin muat dengan Kantor Inspeksi Bea dan Cukai di pelabuhan muat. Setelah semua formalitas ekspor selesai, menyerahkan barang kepada perusahaan pelayaran untuk dimuat pada waktu yang disepakati.



2. Shipping Company, setelah selesai melakukan pemuatan barang keatas kapal, menyerahkan bukti penerimaan barang, bukti kontrak angkutan dan bukti pemilikan barang dalam bentuk Bill of Lading atau Transport Document lainnya kepada eksportir yang dalam pengangkutan ini disebut sebagai shiper.



3. Shipping Company, bertanggung jawab selanjutnya mengangkut muatan itu sampai ke pelabuhan tujuan, serta menyerakannya dengan selamat dan utuh kepada penerima barang yang disebut dalam B/L di pelabuhan tujuan (destination port) yang disebut dalam Bill of Lading tersebut.



4. Importir selaku penerima barang (Consignee), bila telah menerima dokumen pengapalan (shipping document) dari Opening Bank mengurus izin import (import Clearance) dengan pihak Bea Cukai di pelabuhan tujuan. Setelah itu menghubungi agen pelayarannya (shipping company) di pelabuhan tujuan dinegaranya untuk menerima muatan itu.



5. Shipping Agent menyerahkan muatan kepada importir segera setelah pelunasan biaya yang menjadi hak Shipping Agent bersangkutan. Dengan ini selesailah proses penerimaan barang oleh importir.



Effect of China’s New Social Insurance Law on Foreign Employees/Employers

Important to read this for all foreigners employed (legally !) in the mainland. It still seems unclear when this will come in effect - but it will come in effect (sooner or later). Question is if this is just a measure to drive out foreigners to work in China and to put pressure on foreign companies to hire more local staff instead of foreigners (if local staff can fill same position - same quality ?) as foreign or so-called "expats".
For the last 30 years or more "foreigners" (this also means Hong Kong, Japan, Taiwan etc.) have contributed a big portion to the success of China's position in the world economically & otherwise. Honestly speaking it is my belief without that help from the outside China would not be where it is today. Please read the below info about the plans for now - lets see and wait:
quote
Effect of China’s New Social Insurance Law on Foreign Employees/Employers
Posted on July 26, 2011 by China Briefing
Jul. 26 – China’s new Social Insurance Law (SIL) – which just took effect on July 1 – has attracted more attention than ever from foreigners living in China because of the provision set out in Article 97 which has been frequently translated into English in the following manner:

“Expatriates working in China may participate in social insurance schemes in accordance with this law.”

While China has already issued a document specifically clarifying foreign employees’ participation in the country’s social welfare system, it still has not made it 100 percent clear specifically which types of foreign individuals will be included in the scheme, and precisely how the new law will impact their paychecks and welfare. In his recent presentation, Adam Livermore, regional manager at Dezan Shira & Associates, introduced China’s social welfare system in detail at an event held by Servcorp in Beijing and cast a light on the new law’s potential effect on foreign employees.

Introduction of China’s social welfare system
China’s social insurance system is comprised of pension, medical insurance, unemployment insurance, maternity insurance and work-related injury insurance. The table below offers a general range of SIL contribution rates across the country and should help foreigners (and their employers) in China figure out how much more they may need to pay once they are involved in the country’s social welfare system. It is important to note that foreigners in every city should learn the actual contribution rates applicable in their area, since the rates can vary considerably by region.

However, for a foreign individual who earns a salary three times higher than the average social salary in his/her city, the amount the individual and the individual’s employer needs to contribute is:
■Employer/employee contribution rates to mandatory benefit = three times the city’s average monthly social salary × the applicable contribution rates

For example, the social average monthly salary for Beijing is currently RMB4,201, so the maximum amount of salary that employers/employees will have to account for in terms of social welfare contributions is RMB12,604. Please note that this figure will also vary across regions.

The clarification and confusion arising from “The Interim Measures for the Participation in Social Insurance of Foreigners Employed in China”
Having realized that the administration of foreign employees within China’s social welfare system may be more complex than for Chinese citizens, the central government issued a document entitled “The Interim Measures for the Participation in Social Insurance of Foreigners Employed in China (Draft for Comments)” on June 10 in an attempt to clarify issues related to the pension refund as well as the compliance to international social insurance treaties. It explicitly states that:
■Expatriates are required to participate in the Chinese social insurance system and pay the social insurance premiums in accordance with relevant regulations
■Where a foreigner departs China prior to the stipulated age for receiving pension, his/her individual account will be retained. If the foreigner reenters China for employment, the contribution period can be calculated cumulatively
■Upon written application by the foreigner, the social insurance agency may pay the foreigner the amount in his/her individual account in one lump sum and terminate the basic pension relationship
■Upon the foreigner’s death, the amount remaining in the individual pension insurance account can be inherited
■For foreigners who are nationals of countries that have entered bilateral or multilateral treaties relating to social insurance with China, his or her social insurance participation will be handled in accordance with such treaties

However, in his presentation, Livermore pointed out there is still confusion regarding the new document that may need further legal explanation from the government.

First of all, it is not clear who exactly will be included in the program. Livermore believes foreigners employed by Chinese entities (including representative offices) holding work permits will most likely be included, and foreigners employed by overseas entities but staying over 183 days in China during a year may also be required to participate in the scheme. Citizens of countries with bilateral agreements in place (currently Germany and South Korea) may be partially exempted if they can prove they are making contributions in their home country.

Secondly, it remains unknown when foreigners’ participation in the scheme will actually be implemented and whether implementation in different cities will vary. Since the new SIL already became effective on July 1, there is a possibility that foreigners’ contributions may be backdated at a later date to July 2011. However, some experts speculate that actual implementation will likely commence from 2012, as backdated contributions may add complications to effective administration of the system.

Thirdly, experts are still wondering whether foreigners will need to contribute to all the five social insurance items. According to Livermore’ presentation, it is likely that foreigners will at least be subject to pension and medical insurance contributions, the two most important components of China’s social insurance system.

Based on such speculation, questions arise concerning how exactly foreigners can claim their pension contribution back when they plan to leave China and whether they can actually benefit from their contributions. For example, no regulations so far have clarified the precise procedures to redeem pension as a lump-sum or the proportion of pension foreigners will finally obtain. In addition, if a foreigner has worked in China for 15 years and is eligible to claim his/her own pension, there is no clear guidance yet that shows the individual how to collect it.

Since the quality of medical services covered by medical insurance is one of the major concerns of most foreigners living in China, it is also essential that future regulations clarify whether foreigners’ contributions to medical insurance will at least partly cover the cost incurred from using international clinics.

While foreigners may also be forced to contribute to work-related injury insurance, maternity insurance and unemployment insurance, further explanations may be needed from the government to justify the contributions. For example, will practices of maternity insurance be consistent between Chinese nationals and foreigners under the current regulations that do not restrict foreigners to the one-child policy? How do foreigners out of employment benefit from unemployment insurance when they are not legally allowed to stay in the country if not employed?

The “Interim Measures” document is only a draft so far and it remains unclear whether or how the Chinese authorities will adjust the implementation details based on different social voices. However, from the perspective of foreign employees, it is critical that the new regulations be made fair and transparent enough to allow them to benefit from the welfare system in proportion to their contributions.

The bright side
While many foreign employees in China may worry about losing more money out of their paychecks to the social welfare system, they may also want to look on the bright side.

First of all, if the pension contributions – the largest portion of the individual contribution – can be redeemed tax-free, foreigners may effectively end up paying slightly less individual income tax.

Secondly, more bilateral treaties may be put in place once all the related regulations are officially released, and that will allow citizens of more countries to enjoy conditional exemptions from the social mandatory system.

Third, compared to other countries, caps on contributions in China are still relatively low.

It is also hoped that, in the long term, foreigner participation in the Chinese social welfare system will drive the various state insurance systems – particularly the medical insurance system – to function more effectively, so an increasingly robust and transparent system will offer more benefits to both Chinese nationals and foreigners.

Dezan Shira & Associates is a boutique professional services firm providing foreign direct investment business advisory, tax, accounting, payroll and due diligence services for multinational clients in China, Hong Kong, Vietnam and India. For further information and clarification on China’s new Social Insurance Law, please email info@dezshira.com or visit the firm at www.dezshira.com.
unquote
Most important is: How to get your money back !

Calling from Gmail now in 38 languages, with lower rates to over 150 destinations

We’re always trying to make it easier for people to connect—whether that means sending an email, chatting or video chatting, you can reach the people you care about from right inside Gmail. Last year, we made it possible for those of you in the U.S. to call any mobile phone or landline directly from Gmail and starting today, we are making this available to many more of you who use Gmail outside the U.S. by offering calling in 38 new languages.



You can now buy calling credit in your choice of four currencies (Euros, British pounds, Canadian dollars or U.S. dollars) and there are no connection fees, so you only pay for the time you talk.

To help reduce the cost of staying connected, we’re also lowering our calling rates to over 150 destinations around the world. For example, it’s now only $0.10 (or €0.08) per minute to call mobile phones in the U.K., France or Germany (landlines are $0.02/min), $0.15/minute to call mobile phones in Mexico and $0.02/min to call any phone number in China and India. The complete list is available on our rates page.

We’re rolling out this feature over the next few days, so if it’s available in your country you’ll see a little green phone icon show up at the top of your chat list and you’ll be ready to make calls (you’ll need to install the voice and video plug-in if you haven’t already). If you're a Google Apps user, your domain administrator must have Google Voice and Google Checkout enabled in the administrator control panel in order to be able to use this feature.


Calls to the U.S. or Canada placed within those countries will continue to be free at least for the rest of 2011. Calls to the U.S. or Canada placed from outside these countries will be charged $0.01 per minute (or €0.01, £0.01, C$0.01 per minute).

Berapa lamakah laut mencerna sampah ? 

secara alamiah laut mempunyai kemampuan untuk mencerna, menghancurkan dan mengurai berbagai jenis sampah. Namun kemampuannya berbeda-beda menurut jenis sampahnya. Bila kita membuang kertas Koran atau tissue di laut, maka dalam waktu satu bulan laut baru bisa menghancurkannya.

Bila kita membuang dus pembungkus makanan dan kulit buah, laut akan menghancurkannya selama dua bulan. Bila kita minum susu kotak, lalu kotak pembungkusnya dibuang ke laut, laut akan menghancurkannya selama empat bulan. Bila kita menemukan bungkus rokok dan pembalut wanita di laut, laut membutuhkan waktu selama lima sampai sebelas bulan. Tetapi, bila kita melihat kaleng dan ban mobil di laut, itu artinya laut akan mencernanya selama tujuh puluh tahun. Dan apabila kita membuang sampah berupa sandal atau botol plastik dilaut, maka laut akan mencernanya dalam kurun waktu yang lama sekali yaitu 500 tahun.  

Dimanakah lautku yang tercemar ? 

Sampah yang mengotori laut berasal dari berbagai kegiatan manusia yang tinggal di sepanjang sungai, atau dari perkotaan, yang semuanya membuang limbahnya ke sungai yang kemudian mengalir sampai ke laut. Contoh dari laut yang tercemar di antaranya adalah perairan Teluk Jakarta.  

Bagaimanakah cara mencegahnya?  
Adik-adik, sangat sulit untuk membersihkan sampah di laut. Apalagi bila sampah rumah tangga dan limbah industri terus mengalir ke perairan laut Kepulauan Seribu, bisakah adik-adik membayangkan sejenak, bila setiap harinya ada sekitar 2.000 sampai 3.000 ton sampah yang tiba di wilayah itu. Waow, seperti apa sampah yang menggunung itu ya??..  

Untuk mengatasinya, Pemerintah telah berupaya keras untuk mengelola sampak sebaik-baiknya. ke laut, dan bila adik-adik bertamasya ke laut, jaga kebersihan juga untuk tidak membuang sampah sembarangan seperti di wilayah tepi pantai, bahkan membuangnya ke laut, kasihan nasib ikan-ikan laut kita bukan??..  

Namun itu saja tidak cukup, diperlukan keikutsertaan seluruh anggota masyarakat termasuk adik-adik. Salah satu cara untuk turut menjaga dan mencitai lingkungan dapat adik-adik lakukan di rumah dengan tidak membuang sampah sembarangan, seperti membuang sampah ke selokan atau ke sungai-sungai. Karena aliran airnya akan mengalir sampai laut.

LAUTKU, FLORAKU, FAUNAKU 

Tahukah temen-temen tentang potensi laut?? Laut yang membentang luas adalah salah satu bagian dari Negara Kesatuan Republik Indonesia yang kita cintai. Melalui laut, kita bisa pergi dari satu tempat ke tempat dengan menggunakan kapal atau perahu. Dengan adanya penguapan air laut, terjadi hujan di daratan sehingga menyuburkan tanah sehingga pepohonan bisa tumbuh dan hasilnya menjadi sumber makanan manusia.  

Laut juga menjadi tempat hidup berbagai makhluk, baik yang berjenis tumbuh-tumbuhan maupun binatang. Rumput laut merupakan salah satu contoh tumbuhan laut yang mengandung gizi dan nutrisi penting bagi manusia. Berbagai jenis ikan merupakan sumber makanan manusia pula. Bahkan air lautpun dapat diolah dan menghasilkan garam yang sangat penting bagi kesehatan tubuh kita. Itu baru sebagian kecil manfaat laut yang kita ketahui. Masih banyak lagi potensi laut yang belum tergali dan termanfaatkan. Semua itu patut disyukuri karena merupakan karunia dari Tuhan Maha Pencipta Alam Semesta ini.  

Dengan semakin bertambah banyaknya jumlah manusia, maka aktivitasnyapun semakin meningkat. Dampak dari aktivitas manusia ini di antaranya adalah sampah. Sampah bisa berasal dari kegiatan rumah tangga, pabrik, maupun kegiatan lain. Yang paling menyedihkan, hampir semua orang membuang begitu saja sampah-sampah itu ke sungai, yang akhirnya menunpuk di laut. Berbagai limbah yang menumpuk di laut itu pada akhirnya akan menghasilkan racun yang berakibat membunuh berbagai kehidupan di laut.  
 
Apabila hal ini dibiarkan, maka pencemaran terhadap laut semakin lama semakin parah. Akibatnya, hewan-hewan yang berada dilaut (ikan-ikan, penyu laut, kepiting, karang-karang, dll) bisa mati karena keracunan sampah yang berasal dari rumah tangga maupun limbah industri. Adik-adik, hal ini sangat menyedihkan sekali, bisa jadi Biota laut (hewan-hewan dan tumbuhan yang hidup di laut) kita akan habis sedikit-sedikit, lalu punah dan kita tidak akan memiliki lagi kekayaan alam yang berada di bawah laut. Kita pun akan ikut keracunan bila mengkonsumsi ikan-ikan yang sudah terkena racun tersebut. Padahal, kita juga membutuhkan ikan laut sebagai bahan konsumsi (makanan) karena ikan laut banyak mengandung protein yang dibutuhkan bagi tubuh kita, dan untuk para nelayan ikan laut juga bisa menjadi mata pencaharian (pekerjaan) mereka sehari-hari.