{"id":57119,"date":"2015-12-02T17:09:27","date_gmt":"2015-12-02T10:09:27","guid":{"rendered":"https:\/\/bahtera.jp\/business-flow-document\/"},"modified":"2025-03-20T12:52:46","modified_gmt":"2025-03-20T05:52:46","slug":"business-flow-document","status":"publish","type":"post","link":"https:\/\/bahtera.jp\/en\/business-flow-document\/","title":{"rendered":"A Bill of Lading (B\/L) issued by the shipping company to certify the acceptance of cargo based on the Invoice and Packing List"},"content":{"rendered":"

The Bill of Lading (B\/L) is issued by an Indonesian shipping company based on the Invoice, Packing List, and Certificate of Origin (COO) to certify the acceptance of cargo. In the case of exports, the B\/L date becomes the sales recording date.
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Production Control System in Indonesia<\/p>\r\n\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t

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It\u2019s not limited to Indonesia, but it\u2019s often said that the ultimate goals of the manufacturing industry are twofold: “cost reduction through productivity improvement” and “delivering products on time without delays.” From a management perspective, business plans are crafted to maximize growth based on market supply and demand adjustments. However, even if sales increase due to low pricing, it only reduces gross profit, leading to losses from selling and administrative expenses or non-operating costs. On the other hand, raising unit prices isn\u2019t straightforward due to market price considerations. Therefore, process management based on production plans aimed at reducing costs through … <\/p>\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t

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Relationship Between Packing List, Delivery Note, and Invoice<\/h2>\n

Starting in 2021, Japan seems to be transitioning from the current bookkeeping method to the invoice method to clarify tax processing following the introduction of a reduced tax rate.
\nThe advantage of the invoice method is that it mandates specifying the applicable tax rate and tax amount per item on the invoice. Copies of invoices retained by businesses serve as clear evidence of taxable transactions, reducing tax collection oversights.
\nIn domestic transactions in Indonesia, the Delivery Note (Surat Jalan) is a document for the physical delivery of goods, used by customers to verify the items, but it does not include pricing.
\nOn the other hand, the Invoice is a financial\u8acb\u6c42\u66f8 (billing document). Ideally, it should be delivered alongside the Delivery Note at the time of shipment. However, in Indonesia, delivery often precedes billing, so a copy of the Delivery Note is provided, and the original is attached when the Invoice is sent later.
\nA common mistake is when someone brings an Invoice to the customer but the original Delivery Note is still held by accounting, and only a copy is presented\u2014resulting in the customer refusing to accept the Invoice.
\nWhen importing materials from Japan or exporting from Indonesia, a Packing List is required as a detailed content list for the container, entrusted by the Shipper to a Forwarder. The Delivery Note, along with the Invoice, is sent separately via FedEx or DHL to the Consignee in Japan, arriving before the shipment itself.
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A picking list for verifying item lot information on physical labels at the time of shipment<\/p>\r\n\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t

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In Indonesian manufacturing, a picking list is created by grouping the item lot detail lines from a list of registered shipping instructions into shipping units at the time of shipment. It is used to verify whether the physical goods match the item lots registered at the time of order entry. Comprising shipping instruction numbers (header) and item lot numbers (details), shipping performance is recorded accordingly.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t

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Relationship Between Bill of Lading (B\/L), Surrendered B\/L, and Arrival Notice<\/h2>\n

When I was exporting furniture from Bali, the cargo company handled everything\u2014packing, creating the Packing List, and applying for the issuance of the Bill of Lading (B\/L) from the shipping company\u2014all in one, making it very convenient.
\nAround 2005, for major Japanese ports, a 20-foot container with K-LINE, including agency fees, cost about $1,300 at its cheapest, I believe.
\nThe B\/L is issued by the shipping company in Indonesia to certify cargo acceptance and is essential for receipt in Japan. However, when shipping furniture from Bali, issues often arise related to the B\/L.
\nSince the cargo company\u2019s billing to me was settled before stuffing (container loading), human nature meant follow-up after receiving payment was often neglected.
\nIf follow-up with the shipping company for B\/L issuance was delayed, I\u2019d get emails from customers saying, \u201cWe received the Arrival Notice from the Japanese shipping company, but the B\/L hasn\u2019t been sent from Indonesia yet\u2026\u201d\u2014leaving me sweating.
\nNormally, the B\/L issued by the shipping company in Indonesia is sent directly from the cargo company to the customer, but it\u2019s typical for the ship to arrive before the B\/L does.
\nAs a result, the container couldn\u2019t be picked up even after arriving at the port, burdening the customer with warehouse storage fees\u2014not just once or twice.
\nIn such cases, I\u2019d ask the cargo company, \u201cOnce the shipping company issues the B\/L, make it Surrendered immediately.\u201d With standard B\/L procedures:<\/p>\n

\n
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    \n
  1. Surabaya shipping company issues B\/L: Start<\/li>\n
  2. Surabaya shipping company sends original B\/L to Bali cargo company: n+2 days<\/li>\n
  3. Bali cargo company sends original B\/L to Japanese customer: n+5 days<\/li>\n<\/ol>\n<\/div>\n<\/div>\n

    This takes about 5 business days. However, with a Surrendered B\/L, the shipping company in Indonesia endorses it (*Balik nama*), certifying \u201cthis cargo definitely belongs to the customer\u201d:<\/p>\n

    \n
    \n
      \n
    1. Surabaya shipping company issues B\/L: Start<\/li>\n
    2. Surrender processing: n days<\/li>\n
    3. Surabaya shipping company faxes Surrendered B\/L to Bali cargo company: n days<\/li>\n
    4. Bali cargo company faxes Surrendered B\/L to Japanese customer: n days<\/li>\n<\/ol>\n<\/div>\n<\/div>\n

      Even if the B\/L\u2019s arrival doesn\u2019t make it in time for cargo pickup, this allows immediate pickup on the issuance day without the original B\/L.
      \nThis process was called Surrendered B\/L or Telex Release.<\/p>\n","protected":false},"excerpt":{"rendered":"

      The Bill of Lading (B\/L) is issued by an Indonesian shipping company based on the Invoice, Packing List, and Certificate of Origin (COO) to certify the acceptance of cargo. In the case of exports, the B\/L date becomes the sales recording date.<\/p>\n","protected":false},"author":2,"featured_media":81227,"parent":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[633],"tags":[],"class_list":["post-57119","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-indonesia-production-control-system"],"_links":{"self":[{"href":"https:\/\/bahtera.jp\/en\/wp-json\/wp\/v2\/posts\/57119","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bahtera.jp\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bahtera.jp\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bahtera.jp\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/bahtera.jp\/en\/wp-json\/wp\/v2\/comments?post=57119"}],"version-history":[{"count":0,"href":"https:\/\/bahtera.jp\/en\/wp-json\/wp\/v2\/posts\/57119\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bahtera.jp\/en\/wp-json\/wp\/v2\/media\/81227"}],"wp:attachment":[{"href":"https:\/\/bahtera.jp\/en\/wp-json\/wp\/v2\/media?parent=57119"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bahtera.jp\/en\/wp-json\/wp\/v2\/categories?post=57119"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bahtera.jp\/en\/wp-json\/wp\/v2\/tags?post=57119"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}