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Register : 21-06-2013 — Putus : 30-04-2014 — Upload : 27-03-2015
Putusan PENGADILAN PAJAK Nomor Put-52212/PP/M.XVIIA/19/2014
Tanggal 30 April 2014 — Pemohon Banding dan Terbanding
12020
  • The following shall be considered as consigned directly from the exporting Member State tothe importing Member State:a) goods transported from an exporting Member State to the importingMember State; orb) goods transported through one or more Member States, other than theexporting Member State and the importing Member State, or through a nonMember State, provided that:i) the transit entry is justified for geographical reason or by consideration related exclusively totransport requirements,ii) the
    The following shall be considered as consigned directly from the exportingMember State to the importing Member State:c) goods transported from an exporting Member State to the importingMember State; ord) goods transported through one or more Member States,other than theexporting Member State and the importing Member State, or through anonMember State, provided that:iv) the transit entry is iustified for geographical reason or by considerationrelated exclusively to transport requirements,v) the goods
    consignmentDasar hukumASEAN Trade in Goods Agreement (ATIGA), Article 32, DirectConsignment, pada angka 2 huruf (b) disebutkan: The following shall beconsidered as consigned directly from the exporting Member State to theimporting Member State: goods transported through one or more Membera.b.States, other than the exporting Member State and the importing MemberState, or through a nonMember State, provided that: (i) the transit entry isjustified for geographiphal reason or by consideration related exclusively
    The following shall be considered as consigned directly from the exporting MemberState to the importing Member State:a) goods transported from an exporting Member State to the importing Member State; orb) goods transported through one or more Member States,other than the exportingMember State and the importing Member State, or through a nonMember State,provided that:i) the transit entry is iustified for geographical reason or by considerationrelated exclusively to transport requirements,ii) the goods
    /L).bahwa berdasarkan ASEAN Trade in Goods Agreement (ATIGA), Article 32,Direct Consignment, pada angka 2 huruf (b), menyebutkan:"The following shall be considered as consigned directly from the exportingmember state to the importing member state: goods transported through oneor more member states, other than the exporting member state and theimporting member state, or through a non=member state, provided that: (i)the transit entry is justified for geographical reason or by considerationrelated exclusively
Register : 10-06-2013 — Putus : 30-04-2014 — Upload : 27-03-2015
Putusan PENGADILAN PAJAK Nomor Put-52211/PP/M.XVIIA/19/2014
Tanggal 30 April 2014 — Pemohon Banding dan Terbanding
13327
  • exporting MemberState and the importing Member State,The following shall be considered as consigned directly from the exporting Member State tothe importing Member State:a) goods transported from an exporting Member State to the importingMember State; orb) goods transported through one or more Member States, other than theexporting Member State and the importing Member State, or through a nonMember State, provided that:the transit entry is justified for geographical reason or by consideration related exclusively
    The following shall be considered as consigned directly from the exportingMember State to the importing Member State:c) goods transported from an exporting Member State to the importing Member State; ord) goods transported through one or more Member States,other than the exportingMember State and the importing Member State, or through a nonMember State,provided that:iv) the transit entry is iustified for geographical reason or by considerationrelated exclusively to transport requirements,v) the goods
    consignmenta.b.Dasar hukumASEAN Trade in Goods Agreement (ATIGA), Article 32, DirectConsignment, pada angka 2 huruf (b) disebutkan: The following shall beconsidered as consigned directly from the exporting Member State to theimporting Member State: goods transported through one or more MemberStates, other than the exporting Member State and the importing MemberState, or through a nonMember State, provided that: (i) the transit entry isjustified for geographiphal reason or by consideration related exclusively
    The following shall be considered as consigned directly from the exporting MemberState to the importing Member State:a) goods transported from an exporting Member State to the importing Member State; orb) goods transported through one or more Member States,other than the exportingMember State and the importing Member State, or through a nonMember State,provided that:i) the transit entry is iustified for geographical reason or by considerationrelated exclusively to transport requirements;ii) the goods
    /L).bahwa berdasarkan ASEAN Trade in Goods Agreement (ATIGA), Article 32,Direct Consignment, pada angka 2 huruf (b), menyebutkan:"The following shall be considered as consigned directly from the exportingmember state to the importing member state: goods transported through oneor more member states, other than the exporting member state and theimporting member state, or through a non=member state, provided that: (i)the transit entry is justified for geographical reason or by considerationrelated exclusively
Register : 30-05-2013 — Putus : 16-10-2014 — Upload : 13-11-2015
Putusan PENGADILAN PAJAK Nomor Put-56165/PP/M.XVIIA/19/2014
Tanggal 16 Oktober 2014 — Pemohon Banding dan Terbanding
13732
  • EconomicCooperation Between the Association of Southeast Asian Nations and ThePeoples Republic of China (TIG Agreement), Annex 3, Rules of origin for theASEANChina Free Trade Area (ROO), Rule 8, Direct Consigment, padahuruf c disebutkan: The Products Whose Transport Involves TransitThrough One or More Intermediate NonACFTA Member States With orWithout Transhipment or Temporary Storage in Such Countries, ProvidedThat: (i) The Transit Entry is Justified or Geographical Reason or byConsideration Related Exclusively
    Cooperation Between the Association of SoutheastAsian Nations and The Peoples Republic of China (TIG Agreement), Annex 3, Rulesof origin for the ASEANChina Free Trade Area (ROO), Rule 8, Direct Consigment,pada huruf c disebutkan: The Products Whose Transport Involves Transit ThroughOne or More Intermediate NonACFTA Member States With or Without Transhipmentor Temporary Storage in Such Countries, Provided That: (i) The Transit Entry isJustified or Geographical Reason or by Consideration Related Exclusively
Register : 21-08-2013 — Putus : 12-06-2014 — Upload : 30-06-2015
Putusan PENGADILAN PAJAK Nomor Put-53052/PP/M.XVIIA/19/2014
Tanggal 12 Juni 2014 — Pemohon Banding dan Terbanding
13920
  • seabed.Products taken from the waters, seabed or beneath the seabed outside theterritorial wa'ers of that Party, provided that that Party has the rights toexploit such waters, seabed and beneath the seabed in accordance withinternational law.Products of sea fishing and other marine products taken from the high seas byvessels registered with a Party or entitled to fly the flag of that Party.Products processed and/or made on board factory ships registered with aParty or entitledto fly the flag of that Party, exclusively
Register : 21-05-2013 — Putus : 05-11-2014 — Upload : 31-03-2016
Putusan PENGADILAN PAJAK Nomor Put-56867/PP/M.XVIIA/19/2014
Tanggal 5 Nopember 2014 — Pemohon Banding dan Terbanding
18058
  • Framework AgreementComprehensive Economic Cooperation BetweenAssociation of Southeast Asian Nations and The PeofRepublic of China (TIG Agreement), Annex 3, Rules of o1for the ASEANChina Free Trade Area (ROO), Rule 8, D:Consigment, pada huruf c disebutkan: The Products WiTransport Involves Transit Through One or More IntermecNonACFTA Member States With or Without TranshipmerTemporary Storage in Such Countries, Provided That: (i)Transit Entry is Justified or Geographical Reason orConsideration Related Exclusively
    AgreementComprehensive Economic Cooperation Between the Association of Southeast ANations and The Peoples Republic of China (TIG Agreement), Annex 3, Rules of 01for the ASEANChina Free Trade Area (ROO), Rule 8, Direct Consigment, pada hudisebutkan: The Products Whose Transport Involves Transit Through One or hkIntermediate NonACFTA Member States With or Without Transhipment or TempoStorage in Such Countries, Provided That: (i) The Transit Entry is JustifieaGeographical Reason or by Consideration Related Exclusively
Register : 09-04-2013 — Putus : 25-02-2014 — Upload : 29-09-2014
Putusan PENGADILAN PAJAK Nomor Put.50675/PP/M.IXA/19/2014
Tanggal 25 Februari 2014 — Pemohon Banding dan Terbanding
13639
  • Party to theimporting Party:a) If the products are transported passing through the territory of any other ACFTAmember States;b) If the products are transported without passing through the territory of any nonACFTA member states;c) The products whose transport involves transit through one or more intermediatenonACFTA member states with or without transshipment or temporary storagein such countries, provided that:i) the transit entry is justified for geographical reason or by considerationrelated exclusively
Register : 13-11-2013 — Putus : 16-10-2014 — Upload : 13-11-2015
Putusan PENGADILAN PAJAK Nomor Put-56166/PP/M.XVIIA/19/2014
Tanggal 16 Oktober 2014 — Pemohon Banding dan Terbanding
14132
  • EconomicCooperation Between the Association of Southeast Asian Nations and ThePeoples Republic of China (TIG Agreement), Annex 3, Rules of origin for theASEANChina Free Trade Area (ROO), Rule 8, Direct Consigment, padahuruf c disebutkan: The Products Whose Transport Involves TransitThrough One or More Intermediate NonACFTA Member States With orWithout Transhipment or Temporary Storage in Such Countries, ProvidedThat: (i) The Transit Entry is Justified or Geographical Reason or byConsideration Related Exclusively
    Cooperation Between the Association of SoutheastAsian Nations and The Peoples Republic of China (TIG Agreement), Annex 3, Rulesof origin for the ASEANChina Free Trade Area (ROO), Rule 8, Direct Consigment,pada huruf c disebutkan: The Products Whose Transport Involves Transit ThroughOne or More Intermediate NonACFTA Member States With or Without Transhipmentor Temporary Storage in Such Countries, Provided That: (i) The Transit Entry isJustified or Geographical Reason or by Consideration Related Exclusively
Register : 11-09-2013 — Putus : 24-04-2014 — Upload : 27-03-2015
Putusan PENGADILAN PAJAK Nomor Put.52143/PP/M.VIIB/19/2014
Tanggal 24 April 2014 — Pemohon Banding dan Terbanding
12626
  • taken from the waters, seabed or beneath the seabedoutside the territorial waters of that Party, provided that thatParty has the rights to exploit such waters, seabed and beneaththe seabed in accordance with international law,(g) Products of sea fishing and other marine products taken fromthe high seas by vessels registered with a Party or entitled toSly the flag of that Party,(h) Products processed and/or made on board factory shipsregistered with a Party or entitled to fly the flag of that Party,exclusively
    Products processed and/or made on board factory ships registered witha Party or entitled to fly the flag of that Party, exclusively from productsreferred to in paragraph (g) above,i. Articles collected there which can no longer perform their originalpurpose nor are capable of being restored or repaired and are fit only fordisposal or recovery of parts of raw materials, or for recyclingpurposes4, andj.
Register : 29-11-2013 — Putus : 08-10-2014 — Upload : 03-11-2015
Putusan PENGADILAN PAJAK Nomor Put-55963/PP/M.XVIIA/19/2014
Tanggal 8 Oktober 2014 — Pemohon Banding dan Terbanding
13321
  • Products processed and/or made on board factory ships registered with a PartyQao00mentitledi. to fly the flag of that Party, exclusively from products referred to in paragraphabove;j. Articles collected there which can no longer perform their original purpose norcapable of being restored or repaired and are fit only for disposal or recovery of pof raw materials, or for recycling purpose(4; andk.
Register : 15-07-2013 — Putus : 17-03-2014 — Upload : 10-11-2014
Putusan PENGADILAN PAJAK Nomor Put-51339/PP/M.XVIIB/19/2014
Tanggal 17 Maret 2014 — Pemohon Banding dan Terbanding
10721
  • Products processed and/or made on board factory ships registered with a Party orentitled to fly the flag of that Party, exclusively from products referred to inparagraph (g) above;i. Articles collected there which can no longer perform their original purpose nor arecapable of being restored or repaired and are fit only for disposal or recovery ofparts of raw materials, or for recycling purpose(4; andJ.
Register : 29-11-2013 — Putus : 08-10-2014 — Upload : 03-11-2015
Putusan PENGADILAN PAJAK Nomor Put-55966/PP/M.XVIIA/19/2014
Tanggal 8 Oktober 2014 — Pemohon Banding dan Terbanding
13625
  • Products processed and/or made on board factory ships registered with a PartyQao00mentitledi. to fly the flag of that Party, exclusively from products referred to in paragraphabove;j. Articles collected there which can no longer perform their original purpose norcapable of being restored or repaired and are fit only for disposal or recovery of pof raw materials, or for recycling purpose(4; andk.
Register : 02-10-2013 — Putus : 26-11-2014 — Upload : 22-12-2015
Putusan PENGADILAN PAJAK Nomor Put-57688/PP/M.XVIIA/19/2014
Tanggal 26 Nopember 2014 — Pemohon Banding dan Terbanding
27340
  • Products processed and/or made on board factory ships registered with a Party or entitledi. to fly the flag of that Party, exclusively from products referred to in paragraph (g) above;j. Articles collected there which can no longer perform their original purpose nor are capable of beingrestored or repaired and are fit only for disposal or recovery of parts of raw materials, or for recyclingpurpose(4; andk.
Register : 21-06-2013 — Putus : 30-04-2014 — Upload : 27-03-2015
Putusan PENGADILAN PAJAK Nomor Put-52213/PP/M.XVIIA/19/2014
Tanggal 30 April 2014 — Pemohon Banding dan Terbanding
12628
  • The following shall be considered as consigned directly from the exporting Member State tothe importing Member State:a) goods transported from an exporting Member State to the importingMember State, orb) goods transported through one or more Member States, other than theexporting Member State and the importing Member State, or through a nonMember State, provided that:i) the transit entry is justified for geographical reason or by consideration related exclusively totransport requirements,ii) the
    The following shall be considered as consigned directly from the exportingMember State to the importing Member State:c) goods transported from an exporting Member State to the importingMember State; ord) goods transported through one or more Member States,other than theexporting Member State and the importing Member State, or through anonMember State, provided that:i) the transit entry is iustified for geographical reason or by considerationrelated exclusively to transport requirements,ii) the goods
    consignmentDasar hukumASEAN Trade in Goods Agreement (ATIGA), Article 32, DirectConsignment, pada angka 2 huruf (b) disebutkan: The following shall bea.b.considered as consigned directly from the exporting Member State to theimporting Member State: goods transported through one or more MemberStates, other than the exporting Member State and the importing MemberState, or through a nonMember State, provided that: (i) the transit entry isjustified for geographiphal reason or by consideration related exclusively
    The following shall be considered as consigned directly from the exporting MemberState to the importing Member State:a) goods transported from an exporting Member State to the importing Member State; orb) goods transported through one or more Member States,other than the exportingMember State and the importing Member State, or through a nonMember State,provided that:i) the transit entry is iustified for geographical reason or by considerationrelated exclusively to transport requirements,ii) the goods
    consignmentCc.Dasar hukumASEAN Trade in Goods Agreement (ATIGA), Article 32, DirectConsignment, pada angka 2 huruf (b) disebutkan: The following shall beconsidered as consigned directly from the exporting Member State to theimporting Member State: goods transported through one or more MemberStates, other than the exporting Member State and the importing MemberState, or through a nonMember State, provided that: (i) the transit entry isjustified for geographiphal reason or by consideration related exclusively
Register : 23-10-2013 — Putus : 05-11-2014 — Upload : 31-03-2016
Putusan PENGADILAN PAJAK Nomor Put-56870/PP/M.XVIIA/19/2014
Tanggal 5 Nopember 2014 — Pemohon Banding dan Terbanding
16054
  • Products processed and/or made on board factory ships registered with a Partentitledi. to fly the flag of that Party, exclusively from products referred to in paragraphabove;j. Articles collected there which can no longer perform their original purpose norcapable of being restored or repaired and are fit only for disposal or recovery of pof raw materials, or for recycling purpose(4; andk.
Register : 13-11-2013 — Putus : 03-11-2014 — Upload : 31-03-2016
Putusan PENGADILAN PAJAK Nomor Put.56853/PP/M.XVIIB/19/2014
Tanggal 3 Nopember 2014 — Pemohon Banding dan Terbanding
16347
  • Products taken from the waters, seabed or beneath the seabed outside the territo:waters of that Party, provided that that Party has the rights to exploit such wateseabed and beneath the seabed in accordance with international law;g) Products of sea fishing and other marine products taken from the high seasvessels registered with a Party or entitled to fly the flag of that Party;h) Products processed and/or made on board factory ships registered with a Partyentitled to fly the flag of that Party, exclusively
    Products processed and/or made on board factory ships registered with a Partyentitled to fly the flag of that Party, exclusively from products referred toparagraph (g) above;i. Articles collected there which can no longer perform their original purpose norcapable of being restored or repaired and are fit only for disposal or recoveryparts of raw materials, or for recycling purposes; andj.
Register : 16-10-2013 — Putus : 08-10-2014 — Upload : 03-11-2015
Putusan PENGADILAN PAJAK Nomor Put-55959/PP/M.XVIIA/19/2014
Tanggal 8 Oktober 2014 — Pemohon Banding dan Terbanding
15127
  • Products processed and/or made on board factory ships registered with a Part:entitled to fly the flag of that Party, exclusively from products referred tparagraph (g) above;i. Articles collected there which can no longer perform their original purposeare capable of being restored or repaired and are fit only for disposal or recoof part; of raw materials, or for recycling purposes; andj..
Register : 30-08-2013 — Putus : 23-04-2014 — Upload : 28-03-2015
Putusan PENGADILAN PAJAK Nomor Put-52070/PP/M.XVIIA/19/2014
Tanggal 23 April 2014 — Pemohon Banding dan Terbanding
11724
  • Products processed and/or made on board factory ships registered with a Partentitledi. to fly the flag of that Party, exclusively from products referred to in paragraphabove;j. Articles collected there which can no longer perform their original purpose norcapable of being restored or repaired and are fit only for disposal or recover:parts of raw materials, or for recycling purpose(4; andk.
Register : 19-08-2013 — Putus : 12-06-2014 — Upload : 30-06-2015
Putusan PENGADILAN PAJAK Nomor Put-53051/PP/M.XVIIA/19/2014
Tanggal 12 Juni 2014 — Pemohon Banding dan Terbanding
12521
  • seabed.Products taken from the waters, seabed or beneath the seabed outside theterritorial wa'ers of that Party, provided that that Party has the rights toexploit such waters, seabed and beneath the seabed in accordance withinternational law.Products of sea fishing and other marine products taken from the high seas byvessels registered with a Party or entitled to fly the flag of that Party.Products processed and/or made on board factory ships registered with aParty or entitledto fly the flag of that Party, exclusively
Register : 29-11-2013 — Putus : 08-10-2014 — Upload : 03-11-2015
Putusan PENGADILAN PAJAK Nomor Put-55965/PP/M.XVIIA/19/2014
Tanggal 8 Oktober 2014 — Pemohon Banding dan Terbanding
16633
  • Products processed and/or made on board factory ships registered with a Partyentitledi. to fly the flag of that Party, exclusively from products referred to in paragraphabove;j. Articles collected there which can no longer perform their original purpose noraQo00mMenimbangmengingatcapable of being restored or repaired and are fit only for disposal or recovery of pof raw materials, or for recycling purpose(4; andk.
Register : 21-10-2013 — Putus : 14-10-2014 — Upload : 12-11-2015
Putusan PENGADILAN PAJAK Nomor Put.56116/PP/M.IXA/19/2014
Tanggal 14 Oktober 2014 — Pemohon Banding dan Terbanding
13625
  • Products taken from the waters, seabed or beneath the seabed outside the territorial waters of thatParty, provided that that Party has the rights to exploit such waters, seabed and beneath the seabedin accordance with international law,Products of sea fishing and other marine products taken from the high seas by vessels registeredwith a Party or entitled to fly the flag of that Party,Products processed and/or made on board factory ships registered with a Party or entitled to fly theflag of that Party, exclusively