Chunbai → Jakarta · P1945 Operations · v5
Permanent = logistics + BM — true COGS, non-recoverable. | Recoverable = PPN 11% + PPH — claimed via SPT Masa PPN and PPH 29. | FCL cost is fixed per container regardless of qty filled. | SPJM (red lane) includes Behandle + Paket Pemeriksaan. SPPB (green lane) excludes these — use SPJM as conservative default.