Adalahimportir Zhejiang Cereal Oils and Foodstuff Importer ExporterBahwa Penggugat adalah pemegang resmi lisensi merek PAGODA BRAND +HUA TIAO CHIEW, berdasarkan Distributor Agreement tertanggal Januari2010 yang ditandatangan oleh dan diantara Penggugat dan Zhejiang Cereal Oils andFoodstuff Importer Exporter Co.Ltd ;Bahwa berdasarkan ketentuan Pasal 6 mengenai Intellectual Property Rights padaDistributorship Agreement, dinyatakan pada pokoknya bahwa Zhejiang Cereal Oilsand Foodstuff Importer Exporter

Bukti P4A : Fotocopy sesuai aslinya Distributorship and Trademark LicenseAgreement Tahun 2009 (1 Januari 200931 Desember 2009) antaraZhejiang Cereal Oils and Foodstuff Importer Exporter Co.Ltd. danPT.Cakra Eka Mulia ;5. Bukti P4B : Fotocopy sesuai aslinya Distributorship and Trademark LicenseAgreement Tahun 2011 (1 Januari 201031 Desember 2010) antaraZhejiang Cereal Oils and Foodstuff Importer Exporter Co.Ltd. danPT.Cakra Eka Mullia;6.

:Zhejiang Cereal Oils and Foodstuff Importer Exporter Co.Ltd. danPT.Cakra Eka Mulia;Fotocopy sesuai aslinya Distributorship and Trademark LicenseAgreement Tahun 2011 (1 Januari 2011 31 Desember 2011) antaraZhejiang Cereal Oils and Foodstuff Importer Exporter Co.Ltd. danPT.Cakra Eka Mulia;Asli Katalog produk PAGODA BRAND + HUA TIAO CHIEW dariZhejiang Cereal Oils and Foodstuff Importer Exporter Co.Ltd diIndonesia, (Bukti P5.1 s/d P5.6) ;Fotocopy sesuai aslinya BILL OF LADING STX PAN OCEAN,Number POBUSHA101203483

No.21 Merek/2012/PN.Niaga.Jkt.PstMenimbang, bahwa didalam bukti P1 dan P2 dapat diketahui bahwa merekPAGODA BRAND + HUA TIAO CHIEW adalah merek dagang untuk produk berupaCooking Wine atau arak masak yang merupakan produk milik Zhejiang Cereal Oils andFoodstuff Importer Exporter Co.Ltd, dimana telah terdaftar di dua negarae Terdaftar di Dinas Merek Dagang pada Departemen Perindustrian danPerdagangan Republik Rakyat China, atas nama Zhejiang Cereal Oils andFoodstuff Importer Exporter Co.Ltd, sebagaimana

; 2229222 22 n2 2 noone nnn nnn nnnMenimbang, bahwa berdasarkan bukti dari P5 yaitu Katalog produkproduk asliPAGODA BRAND + HUA TIAO CHIEW dari Zhejiang Cereal Oils and FoodstuffImporter Exporter Co.Ltd. di Indonesia yang membuktikan bahwa benar produkprodukdengan merek/gambar tersebut di Indonesia berasal dari Zhejiang Cereal Oils and FoodstuffImporter Exporter Co.Ltd. bukan dari Tergugat, dan secara fakta merek/gambar yangdidaftarkan oleh Tergugat dikantor Turut Tergugat dengan Sertifikat Merek

., Shanghai, China sedangkan padaE114500000520235 tanggal 21 Februari 2011, pada kolom 1 Exporter adalah DaicelNanning Food Ingredients Co., Ltd., Guangxi, China;bahwa berdasarkan pemeriksaan Majelis terhadap Invoice dan Form E, kedapatanbahwa penerbit invoice (supplier) adalah Chemco International (Shanghai) Ltd.

,Shanghai, China dan exporter yang tercantum dalam Form E NomorE114500000520235 tanggal 21 Februari 2011 adalah Daicel Nanning FoodIngredients Co., Ltd., Guangxi, China, dimana supplier dan exporter samasamaberasal dari satu negara (China), sehingga tidak termasuk kategori The ThirdParty/Country Invoicing;: bahwa berdasarkan uraian di atas, penjelasan Pemohon Banding dan Terbandingdalam persidangan dan data yang ada dalam berkas banding, Majelis berpendapatbahwa barang impor berupa Potassium Sorbate

BD.0205/2014 tanggal 30 Mei 2014, Perihal: Tanggapan atas jawabandari penerbit SKA, yang pada pokoknya mengemukakan sebagai berikut:1. bahwa Terbanding menerima surat jawaban dari Zhejiang EntryExit Inspectionand Quarantine Bureau Of The People's Republik of China Nomor 33000013402tanggal 8 Oktober 2013 sesuai dengan agenda Nomor 166995 pada tanggal 4November 2013;2. bahwa berdasarkan surat jawaban tersebut dapat Terbanding jelaskan sebagaiberikut:a. bahwa dinyatakan dalam surat jawaban "...the exporter

Whenapplying for a Certificate of Origin From E, the exporter can use either thegeneral rule prescribed in rule 4 of the ASEANChina FTA Rules of Origin orthe Rules set out in this Attachment."1. Change in Tariff Classification2. Process Criterion for Textile and Textile Products Working or ProcessingCarried Out on Non Originating Materials that Confers Originating Statusa. Fibres and Yarns,b.

Origin Criteria: For exports to the above mentioned countries to be eligible forpreferentia) treatment, the requirement is that either:(iv) Products which satisfy the product specific rules provided for in attachment Bof the Rules of Origin for the ACFTA shall be considered as products to whichsufficient transformation has been carried out in a Party.If the products qualify under the above criteria, the exporter must indicate inBox 8 of this form the origin criteria on the basis of which the claims

tersebut pada Invoice Nomor: 2013D28102Y 08 tanggal12 April 2013 ditandatangani dan distempel oleh pejabat yang berwenang diZhejiang, China.bahwa berdasarkan pemeriksaan Majelis atas surat jawaban konfirmasi dari penerbitForm E Zhejiang EntryExit Inspection & Quarantine Bureau of The Peoples Republicof China Nomor: 33000013402 tanggal 8 Oktober 2013 diketahui bahwa jawabanretroactive menyebutkan All the materials used such as FDY Yam used in goodswere of Chinese origin meskipun disebutkan pula the exporter

Operational Certification Procedures for The Rules of Origin ofThe ASEANChina Free Trade Area Rule 20 disebutkan:product sent from an exporting party for exhibition in another party and sold during or after theexhibition into a party shall benefit from the ASEANChina preferential tariff treatment on the conditionthat the products meet the requirements of the ASEANChina rules of origin provided it is shown tothe satisfaction of the relevant government authorities of the importing party that:i) an exporter

has dispatched those products from the territory of the exporting Party to thecountry where the exhibition is held and has exhibited them there,il) the exporter has sold the goods or transferred them to a consignee in the importing Party,andiii) the products have been consigned during the exhibition or immediately thereafter to theimporting Party in the state in which they were sent for exhibition.for purpose of implementing the above provision, the certificate of origin must be pruduced to therelevant

relevant government authorities of the party where theexhibition took place together with supporting documents prescribed in rule 19 (d) may be required.bahwa berdasarkan Appendix 1: Revised Operational Certification Procedures (OCP)For The Rules Of Origin Of The AseanChina Free Trade Area Rule 23 dinyatakanThe Customs Authority of the importing Party shall accept a Certificate of Origin(Form E) in cases where the sales invoice is issued either by a company located in athird country or by an ACFTA exporter

Thethird party invoice number should be indicated in Box 10 of the Certificate of Origin(Form E), the exporter and consignee must be located in the Parties and the copy ofthe third party invoice shall be attached to the Certificate of Origin (Form E) whenpresenting to the Customs Authority of the importing Party.bahwa berdasarkan Overleaf Notes Form E (ASEANChina Free Trade Area) butir 10dinyatakan Third Party Invoicing: In cases where invoices are issued by a thirdcountry, the Third Party Invoicing

Form E E12470ZC2201305 13 Januari 2012 Exporter: SHEN ZHEN YANG FENG9 INDUSTRIAL CO., LTD., CHINA3. Invoice 8590061565 22 Desember 2011 Seller: Adidas International Trading BV.Netherland4. Invoice HJRK7948 22 Desember 2011 Seller: HUA JIAN INDUSTRIALHOLDING CO.,LTD HONGKONG g. Berdasarkan dokumendokumen tersebut pada huruf f di atas, diketahuibahwa ada dua invoice diterbitkan oleh HUA JIAN INDUSTRIALHOLDING CO.

,LTD Hongkong dan Adidas International Trading BV.Netherland, sedangkan Surat Keterangan Asal (Form E) ditujukankepada exporter SHEN ZHEN YANG FENG INDUSTRIAL CO., LTD.,CHINA. Berdasarkan hal tersebut, terdapat kriteria sebagai third countryinvoicing,h.

ProsedurSertifikasi Operasional dan Surat Keterangan Asal (Formulir E),Bahwa dalam Lampiran A (Atachment A) Protokol Kedua, yaitu :Operational Certification Procedure for the Rule Of Origin of TheASEANChina Free Trade Area (revised OCPACFTA), disebutkanpada Aturan 23 (aturan yang baru pada OCP sebelumnya tidak ada):Rule 23The Customs Authority of the importing Party shall accept aCertificate of Origin (Form E) in cases where the sales invoice isissued either by a company located in a third country or by anACFTA exporter

The third party invoice number should be indicated inBox 10 of the Certificate of Origin (Form E), the exporter and consignee must be located in the Parties and the copy of the thirdparty invoice shall be attached to the Certificate of Origin (FormE) when presenting to the Customs Authority of the importingParty.3) Bahwa sebagai penegas atas aturan baru dalam OCPACFTA tersebutdikeluarkanlah Surat Edaran Direktur Jenderal Bea dan Cukai NomorSE12 /BC/2011 tanggal O03 Oktober 2011 tentang PetunjukPelaksanaan

The third partyinvoice number should be indicated in Box 10 of the Certificate of Origin(Form E), the exporter and consignee must be located in the Parties and thecopy of the third party invoice shall be attached to the Certificate of Origin(Form E) when presenting to the Customs Authority of the importing Partyyang telah disahkan dengan Peraturan Presiden Republik Indonesia Nomor 37Tahun 2011 Tentang Pengesahan Second Protocol To Amend The AgreementOn Trade In Goods Of The Framework Agreement On

No. 754 K/Pdt.Sus/2012muka persidangan Pengadilan Niaga pada Pengadilan Negeri Jakarta Pusat, padapokoknya atas dalildalil:1 Bahwa merek Pagoda Brand + Hua Tiao Chiew adalah merek dagang untukproduk dagang berupa cooking wine atau arak masak, yang merupakanproduksi dari Zhejiang Cereal Oils and Foodstuff Importer Exporter, Co.Ltd.,suatu perusahaan yang didirikan berdasarkan hukum Negara Republik RakyatChina, berkedudukan di 229 Tiyuchang Road, Hangzhou, Zhejiang Province,China.

Merek Pagoda Brand + Hua Tiao Chiew tersebut telah terdaftar dibeberapa kantor merek, antara lain: Terdaftar di Dinas Merek Dagang pada Departemen Perindustrian danPerdagangan Republik Rakyat China, atas nama Zhejiang Cereal Oilsand Foodstuff Importer Exporter, Co.Ltd., sebagaimana Sertifikatpendaftaran merek dagang untuk kelas 33, sebagaimana terakhir telahdiperpanjang untuk masa berlaku 7 April 2003 sampai dengan 6 April2013;e Terdaftar Negara Malaysia, atas nama HaiO Enterprise, Sdn.Bhd.

HaiOEnterprise, Sdn.Bhd., adalah importir Zhejiang Cereal Oils andFoodstuff Importer Exporter, Co.Ltd;2. Bahwa Penggugat adalah pemegang resmi lisensi merek Pagoda Brand + Hua TiaoChiew, berdasarkan Distributor agreement tertanggal 1 Januari 2010 yangditandatangani oleh dan diantara Penggugat dan Zhejiang Cereal Oils and FoodstuffImporter Exporter, Co.Ltd;3.

Bahwa berdasarkan ketentuan Pasal 6 mengenai Intellectual property rights padadistributorship agreement, dinyatakan pada pokoknya bahwa Zhejiang Cereal Oilsand Foodstuff Importer Exporter, Co.Ltd., adalah pemilik merek Pagoda Brand +Hua Tiao Chiew, dan Penggugat selaku distributor diberikan hak tunggal (lisensi)untuk menggunakan, mendaftarkan membuat perjanjianperjanjian merek PagodaBrand + Hua Tiao Chiew dengan pihak terkait serta menjual dan memasarkanprodukproduk dari merek Pagoda Brand + Hua

Bahwa berdasarkan uraian di atas, maka merek Pagoda Brand + Hua Tiao Chiewmerupakan merek yang dibuat oleh dan/atau milik dari Zhejiang Cereal Oils andFoodstuff Importer Exporter, Co.Ltd., untuk produk arak masak yang berasal dariRepublik Rakyat China. Adapun produk merek Pagoda Brand + Hua Tiao Chiew,yang dipasarkan dan dijual di Indonesia oleh Penggugat selaku distributor tunggaladalah;.

perusahaan yangberlokasi di negaranegara anggota FTA atau negara bukan anggota FTA untukkepentingan perusahaan pengekspor yang berlokasi di negara anggota FTA.Rule 23, Appendix 1, Attachment A, Revised Operational Certification Procedures(OCP) For The Rules of Origin of The AseanChina Free Trade Area, menyatakan :The Customs Authority of the importing Party shall accept a Certificate of Origin(Form E) in cases where the sales invoice is issued either by a company located ina third country or by an ACFTA exporter

The third party invoice number should be indicated in Box 10 of theCertificate of Origin (Form E), the exporter and consignee must be located in theParties and the copy of the third party invoice shall be attached to the Certificate ofOrigin (Form E) when presenting to the Customs Authority of the importing Party.bahwa berdasarkan pemeriksaan Majelis atas buktibukti yang disampaikan di dalampersidangan, kedapatan sebagai berikut :bahwa berdasarkan pemeriksaan Majelis atas PIB Nomor 416515 tanggal

Oktober 201 1adalah USD 8162.40 berbeda dengan nilai FOB pada invoice yang dilampirkan,yaitu USD. 8166.96;bahwa dengan demikian Majelis menyimpulkan Rule 23, Appendix 1, Attachment A,Revised Operational Certification Procedures (OCP) For The Rules of Origin of TheAseanChina Free Trade Area, yang menyatakan :The Customs Authority of the importing Party shall accept a Certificate of Origin(Form E) in cases where the sales invoice is issued either by a company located ina third country or by an ACFTA exporter

The third party invoice number should be indicated in Box 10 of theCertificate of Origin (Form E), the exporter and consignee must be located in theParties and the copy of the third party invoice shall be attached to theCertificate of Origin (Form E) when presenting to the Customs Authority of theimporting Party.tidak terpenuhi sehingga dengan demikian tidak dapat diberikan preferensi tarifberdasarkan ACFTA;berdasarkan nomor urut 4540 Lampiran Il Peraturan Menteri Keuangan RepublikIndonesia Nomor

Rule 23, Appendix 1, Attachment A, Revised Operational CertificationProcedures (OCP) For The Rules of Origin of The AseanChina FreeTrade Area, menyatakan :The Customs Authority of the importing Party shall accept aCertificate of Origin (Form E) in cases where the sales invoice isissued either by a company located in a third country or by anACFTA exporter for the account of the said company, provided thatthe product meets the requirements of the Rules of Origin for theACFTA.

The third party invoice number should be indicated in Box 10of the Certificate of Origin (Form E), the exporter and consignee mustbe located in the Parties and the copy of the third party invoice shallbe attached to the Certificate of Origin (Form E) when presenting tothe Customs Authority of the importing Party.bahwa berdasarkan pemeriksaan Majelis atas buktibukti yangdisampaikan di dalam persidangan, kedapatan sebagai berikut :bahwa berdasarkan pemeriksaan Majelis atas PIB Nomor 013723 tanggal12

Revised Operational Certification Procedures (OCP)For The Rules of Origin of The AseanChina Free Trade Area.bahwa dengan demikian Majelis menyimpulkan Rule 23, Appendix 1,Attachment A, Revised Operational Certification Procedures (OCP) ForThe Rules of Origin of The AseanChina Free Trade Area, yangmenyatakan :The Customs Authority of the importing Party shall accept a Certificateof Origin (Form E) in cases where the sales invoice is issued either by acompany located in a third country or by an ACFTA exporter

The third partyinvoice number should be indicated in Box 10 of the Certificate of Origin(Form E), the exporter and consignee must be located in the Partiesand the copy of the third party invoice shall be attached to theCertificate of Origin (Form E) when presenting to the CustomsAuthority of the importing Party. tidak terpenuhi sehingga dengan demikian tidak dapat diberikanpreferensi tarif berdasarkan ACFTA.

Tarif Bea MasukMenurut Terbanding:Bahwa sesuai Surat Uraian Banding Nomor: SR205/ KPU.01/2013 tanggal20 Februari 2013 disebutkan :*e. bahwa berdasarkan Appendix 1 Attachment A Revised OperationalCertificate Procedure (OCP) For The Rules of Origin Of The ASEANChina Free Trade Area Rule 23 disebutkan: The Customs Authority ofthe importing Party shall accept a Certificate of Origin (Form E) in caseswhere the sales invoice is issued either by a company located in a thirdcountry or by an ACFTA exporter

The third party invoice number should be indicated inBox 10 of the Certificate of Origin (Form E), the exporter and consigneemust be located in the Parties and the copy of the third party invoiceshall be attached to the Certificate of Origin (Form E) when presenting tothe Customs Authority of the importing Party..f. bahwa berdasarkan Overleaf Notes Form E point 10 disebutkan: ThirdParty Invoicing: In cases where invoices are issued by a third country,*the Third Party Invoicing" in Box 13 shall be

The third party invoice number should beindicated in Box 10 of the Certificate of Origin (Form E), the exporter andconsignee must be located in the Parties and the copy of the third partyinvoice shall be attached to the Certificate of Origin (Form E) whenpresenting to the Customs Authority of the importing Party.bahwa berdasarkan pemeriksaan Majelis atas buktibukti yang disampaikan didalam persidangan, kedapatan sebagai berikut :bahwa berdasarkan pemeriksaan Majelis atas PIB Nomor 354379 tanggal

tarif dalam rangka ACFTA tidak dapat diberikandan ditetapkan berdasarkan tarif MFN.bahwa berdasarkan halhal tersebut diatas, Majelis menyimpulkan Rule 23,Appendix 1, Attachment A, Revised Operational Certification Procedures(OCP) For The Rules of Origin of The AseanChina Free Trade Area, yangmenyatakan :The Customs Authority of the importing Party shall accept a Certificate ofOrigin (Form E) in cases where the sales invoice is issued either by acompany located in a third country or by an ACFTA exporter

The third party invoice number should beindicated in Box 10 of the Certificate of Origin (Form E), the exporter andconsignee must be located in the Parties and the copy of the third partyinvoice shall be attached to the Certificate of Origin (Form E) whenpresenting to the Customs Authority of the importing Party.tidak terpenuhi sehingga dengan demikian tidak dapat diberikan preferensitarif berdasarkan ACFTA.bahwa menurut Lampiran Peraturan Menteri Keuangan RepublikIndonesia Nomor 213/PMK.011/2011

., Peking Times Square No. 103, Huizhongli, ChaoyangDistrict Beijing 100101, Peoples Republic of China, sedangkan pada Form E Nomor:E11470ZC37980123 tanggal 27 Januari 2011, pada kolom 1 Exporter adalahShenzhen Kangsen Import and Export Co., Ltd., China O/B Vitasweet Co., Ltd.

,Ltd., China, dimana supplier dan exporter samasama berasal dari satu negara(China), sehingga tidak termasuk kategori The Third Party/Country Invoicing;: bahwa berdasarkan uraian di atas, penjelasan Pemohon Banding dan Terbandingdalam persidangan dan data yang ada dalam berkas banding, Majelis berpendapatbahwa barang impor berupa Vitasweet Acesulfame K dan Vitasweet Sucralose (pos1 dan Pos 3) yang diberitahukan dalam PIB Nomor: 060158 tanggal 18 Februari2011 dengan pos tarif 2935.00.0000 dan 2932.99.9000

Rule 23, Appendix 1, Attachment A, Revised Operational CertificationProcedures (OCP) For The Rules of Origin of The AseanChina Free Trade Area,menyatakan :The Customs Authority of the importing Party shall accept a Certificate ofOrigin (Form E) in cases where the sales invoice is issued either by a companylocated in a third country or by an ACFTA exporter for the account of the saidcompany, provided that the product meets the requirements of the Rules ofOrigin for the ACFTA.

The third party invoice number should be indicated inBox 10 of the Certificate of Origin (Form E), the exporter and consignee mustbe located in the Parties and the copy of the third party invoice shall be attachedto the Certificate of Origin (Form E) when presenting to the Customs Authorityof the importing Party.bahwa berdasarkan pemeriksaan Majelis atas buktibukti yang disampaikan di dalampersidangan, kedapatan sebagai berikut :bahwa berdasarkan pemeriksaan Majelis atas PIB Nomor 023543 tanggal

CertificationProcedures (OCP) For The Rules of Origin of The AseanChina Free Trade Area;bahwa dengan demikian Majelis menyimpulkan Rule 23, Appendix 1, Attachment A,Revised Operational Certification Procedures (OCP) For The Rules of Origin of TheAseanChina Free Trade Area, yang menyatakan :The Customs Authority of the importing Party shall accept a Certificate of OriginMenimbangMengingatMemutuskan(Form E) in cases where the sales invoice is issued either by a company located in athird country or by an ACFTA exporter

The third party invoice number should be indicated in Box 10 of theCertificate of Origin (Form E), the exporter and consignee must be located in theParties and the copy of the third party invoice shall be attached to the Certificate ofOrigin (Form E) when presenting to the Customs Authority of the importing Party.tidak terpenuhi sehingga dengan demikian tidak dapat diberikan preferensi tarifberdasarkan ACFTA;bahwa dengan demikian, atas importasi barang tersebut dikenakan Tarif Bea Masukyang berlaku

The importer of the intermediate Party and the Exporter who applies for the MC in theintermediate party are the same;ii. A valid original Certificate of Origin (Form E) issued by the First exporting Party is presented;iii. Information on the MC includes the names of the issuing authorities of the party which issued theoriginal certificate of origin (form E), date os issuance and reference number. The FOB value shallbe the FOB value of the products exported from the intermediate party; andiv.

In particular, the customsauthority of the importing party may request simultaneously the original exporting party and theintermediate party to provide information regarding the original certificate of origin (Form E) and the MCrespectively, such as the first exporter, last exporter, reference number, description of the products,country of origin and the port os discharge, within thirty (30) days from the date of receipt of the requestas the case maybe;Rule 18(a) The customs authority of the importing

Pada dokumen Form D tertulis exporter dari barang diimpor adalah Shimano Components(M) SDN BHD, Malaysia dengan consignee Pemohon Banding (Pemohon Banding).4. Bahwa berdasarkan dokumen bill of lading (B/L) nomor HOMUSGSY0458491 tanggal 30Desember 2012 barang dimuat ke kapal di Pelabuhan Singapura tujuan Tanjung Perak,Surabaya, Indonesia.5. Dengan demikian impor dalam rangka skema ATIGA tersebut adalah merupakan:a. Third country invoicingb. Direct consignment6.

Relevant Government authorities in theimporting Member State shall accept Certificates of Origin (Form D) in caseswhere the sales invoice is issued either by a company located in a thirdcountry or by an ASEAN exporter for the account of the said company,provided that the goods meet the requirements of Chapter 3 of thisAgreement. 2.

The exporter shall indicate third country invoicing and suchinformation as name and country of the company issuing the invoice in theCertificate of Origin (Form D)FaktaBahwa Form D yang diterbitkan oleh Ministry of International Trade andIndustry, Malaysia telah memenuhi Rule 23 OCP yaitu:a. Space/Ruang 13, kotak ThirdCountry Invoicing telah diberi TANDA,danb.

The exporter shall indicate third country invoicing and suchinformation as name and country of the company issuing the invoice in theCertificate of Origin (Form D).FaktaBahwa Form D yang diterbitkan oleh Ministry of International Trade andIndustry, Malaysia telah memenuhi Rule 23 OCP yaitu:a. Space/Ruang 13, kotak ThirdCountry Invoicing telah diberi TANDA, danb.

sebagaiberikut : CEPTATIGAAnnex 8, Operational CertificationProcedure For The Rules Of OriginAKFTAAppendix OperationalCertification ProceduresIJEPAAgreement Between the Republicof Indonesia and Japan for anUnder Chapter 3For The Rules Of OriginEconomic Partnership Rule 23Third Country InvoicingRelevant Governmentauthorities in the importingMember State shall acceptCertificates of Origin (Form D)in cases where the sales invoiceis issued either by a companylocated in a third country or byan ASEAN exporter

for theaccount of the said company,provided that the goods meetthe requirements of Chapter 3of this Agreement.The exporter shall indicatethird country invoicing andsuch information as name andcountry of the company issuingthe invoice in the Certificate of1.Rule 21Customs authority in theimporting Party may acceptCertificates of Origin in caseswhere the sales invoice is issuedeither by a company located in athird country or by an exporterfor the account of the saidcompany, provided that the goodmeets

The exporter of the goods shallindicate third countryinvoicing and such informationas name and country of thecompany issuing the invoice inRule 7 Invoice of a nonPartyThe customs authority of theimporting Party should not rejecta certificate of origin only for thereason that the invoice is issuedby either a natural person orjuridical person located in a nonParty Origin (Form D). the Certificate of Origin. bahwa Revised Operational Certification Procedures (OCP) For The Rules Of OriginOf The AseanChina

disyahkan dengan Keputusan Presiden RepublikIndonesia Nomor 37 Tahun 2011, telah diperjanjikan mengenai Third Party / CountryInvoicing yaitu di dalam Rule 23, Appendix 1, Attachment A, Revised OperationalCertification Procedures (OCP) For The Rules of Origin of The AseanChina FreeTrade Area, yang menyatakan :The Customs Authority of the importing Party shall accept a Certificate of Origin(Form E) in cases where the sales invoice is issued either by a company located ina third country or by an ACFTA exporter

The third party invoice number should be indicated in Box 10 of theCertificate of Origin (Form E), the exporter and consignee must be located in theParties and the copy of the third party invoice shall be attached to the Certificate ofOrigin (Form E) when presenting to the Customs Authority of the importing Party.bahwa dengan demikian, atas importasi barang tersebut dikenakan Tarif Bea Masukyang berlaku umum sebagaimana diatur dalam Peraturan Menteri Keuangan Nomor110/PMK.010/2006 tanggal 15 November

Pada dokumen Form D tertulis exporter dari barang diimpor adalah Shimano Components(M) SDN BHD, Malaysia dengan consignee Pemohon Banding (Pemohon Banding),4. Bahwa berdasarkan dokumen bill of lading (B/L) nomor HDMUSGSY0459249 tanggal 17Januari 2013 barang dimuat ke kapal di Pelabuhan Singapura tujuan Tanjung Perak,Surabaya, Indonesia,5. Dengan demikian impor dalam rangka skema ATIGA tersebut adalah merupakan:a. Third country invoicing,b. Direct consignment,6.

The exporter shall indicate third country invoicing and suchinformation as name and country of the company issuing the invoice I theCertificate of Origin (Form D).FaktaBahwa Form D yang diterbitkan oleh Ministry of International Trade andIndustry, Malaysia telah memenuhi Rule 23 OCP yaitu:a. Space/Ruang 13, kotak ThirdCountry Invoicing telah diberi TANDA, danb.

Relevant Government authorities in theimporting Member State shall accept Certificates of Origin (Form D) in caseswhere the sales invoice is issued either by a company located in a thirdcountry or by an ASEAN exporter for the account of the said company,provided that the goods meet the requirements of Chapter 3 of thisAgreement. 2.

The exporter shall indicate third country invoicing and suchinformation as name and country of the company issuing the invoice in theCertificate of Origin (Form D).FaktaBahwa Form D yang diterbitkan oleh Ministry of International Trade andIndustry, Malaysia telah memenuhi Rule 23 OCP yaitu:c. Space/Ruang 13, kotak ThirdCountry Invoicing telah diberi TANDA, dand.

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DAE DONG INTERNASIONAL;

DAE DONG INTERNASIONAL; 1 (Satu) lembar Packing List nomor : 097/DDIWM/IX/2018tanggal 25 September 2018 atas nama Exporter PT. DAE DONGINTERNASIONAL dengan rincian barang sejumlah 3.897 buahyang dikemas dalam 197 karton seberat 2204,87 Kg; 1 (Satu) lembar Packing List nomor : 097/DDIWM/IX/2018tanggal 25 September 2018 atas nama Exporter PT.

dimasukkan ke dalam box mobil;Menimbang, bahwa Penuntut Umum mengajukan barang bukti sebagaiberikut:1.1 (Satu) lembar surat Jalan Nomor : 1069/SJ/DDI/IX/2018 hari Rabu tanggal26 September 2018 pengemudi atas nama SUPENDI menggunakan mobilbernopol E9197HD;1 (Satu) lembar Air Waybill nomor : 12613439941 pesawat Garuda IndonesaGA 878 tanggal 26 September 2018 rute Bandara Soekarno Hatta Incheon Korea Selatan;1 (satu) lembar Commercial Invoice nomor : 097/DDIWM/IX/2018 tanggal25 September 2018 atas nama Exporter

DAE DONG INTERNASIONAL;1 (satu) Iembar Packing List nomor : 097/DDIWM/IX/2018 tanggal 25September 2018 atas nama Exporter PT. DAE DONG INTERNASIONALdengan rincian barang sejumlah 3.897 buah yang dikemas dalam 197karton seberat 2204,87 Kg;1 (satu) Iembar Packing List nomor : 097/DDIWM/IX/2018 tanggal 25September 2018 atas nama Exporter PT.

Menyatakan barang bukti berupa :1.10.11.1 (satu) lembar surat Jalan Nomor : 1069/SJ/DDI/IX/2018 hari Rabutanggal 26 September 2018 pengemudi atas nama SUPENDImenggunakan mobil bernopol E9197HD;1 (satu) lembar Air Waybill nomor : 12613439941 pesawat GarudaIndonesa GA 878 tanggal 26 September 2018 rute Bandara SoekarnoHatta Incheon Korea Selatan;1 (satu) lembar Commercial Invoice nomor : 097/DDIWM/IX/2018tanggal 25 September 2018 atas nama Exporter PT.

DAE DONGINTERNASIONAL;1 (satu) Iembar Packing List nomor : 097/DDIWM/IX/2018 tanggal 25September 2018 atas nama Exporter PT. DAE DONG INTERNASIONALdengan rincian barang sejumlah 3.897 buah yang dikemas dalam 197karton seberat 2204,87 Kg;1 (Satu) lembar Packing List nomor : 097/DDIWM/IX/2018 tanggal 25September 2018 atas nama Exporter PT.

Relevant Government authorities in the importing Member State shall acceptCertificates of Origin (Form D) in cases where the sales invoice is issued eitherby a company located in a third country or by an ASEAN exporter for theaccount of the said company, provided that the goods meet the requirements ofChapter 3 of this Agreement.2.

The exporter shall indicate "third country invoicing" and such information asname and country of the company issuing the invoice in the Certificate ofOrigin (Form D)bahwa berdasarkan uraian tersebut di atas, Majelis berpendapat bahwa oleh karena tanda tangan yangterdapat pada alasan Form D Nomor: JB0212/2/22088 tanggal 31 Oktober 2012 kedapatan sama dengantanda tangan yang terdapat pada specimen tanda tangan atas nama Azerawati binti Che Sap, sehinggaMajelis berkesimpulan bahwa Terbanding tidak dapat

,Shanghai, China dan exporter yang tercantum dalam Form E Nomor:E113216024846007 tanggal 12 Februari 2011 adalah Changzhou SunkeeChemicals Co., Ltd., Jiangsu, China, dimana supplier dan exporter samasamaberasal dari satu negara (China), sehingga tidak termasuk kategori The ThirdParty/Country Invoicing;: bahwa berdasarkan uraian di atas, penjelasan Pemohon Banding dan Terbandingdalam persidangan dan data yang ada dalam berkas banding, Majelis berpendapatbahwa barang impor berupa Organic Pigment in

Pada dokumen Form D tertulis exporter dari barang diimpor adalah Shimano Components(M) SDN BHD, Malaysia dengan consignee Pemohon Banding (Pemohon Banding).. Bahwa berdasarkan dokumen bill of lading (B/L) nomor HDMUSGSY0456029 tanggal 08November 2012 barang dimuat ke kapal di Pelabuhan Singapura tujuan Tanjung Perak,Surabaya, Indonesia.. Dengan demikian impor dalam rangka skema ATIGA tersebut adalah merupakan:a. Third country invoicingb. Direct consignment.

Relevant Government authorities in theimporting Member State shall accept Certificates of Origin (Form D) in caseswhere the sales invoice is issued either by a company located in a thirdcountry or by an ASEAN exporter for the account of the said company,provided that the goods meet the requirements of Chapter 3 of thisAgreement. 2.

The exporter shall indicate third country invoicing and suchinformation as name and country of the company issuing the invoice in theCertificate of Origin (Form D).FaktaBahwa Form D yang diterbitkan oleh Ministry of International Trade andIndustry, Malaysia telah memenuhi Rule 23 OCP yaitu:a. Space/Ruang 13, kotak ThirdCountry Invoicing telah diberi TANDA, danb.

,Malaysia tersebut diijinkan dalam Operational Certification Procedures (OCP)ATIGA yang dikenal dengan "ThirdCountry Invoicing" sebagaimanaketentuan Operational Certification Procedures (OCP) ATIGA Rule 23 yangmenyebutkan: "Relevant Government authorities in the importing memberstate shall accept Certificates of Origin (Form D) in cases where the salesinvoice is issued either by a company located in a third country or by anASEAN exporter for the accountof the said company, provided that the goodsmeet

The exporter shallindicate "third country invoicing"and such information as name and countryof the company issuing the invoice int the Certificate of Origin (Form D)".bahwa pokok permasalahan adalah Terbanding menggugurkan Form D karenatidak memenuhi ketentuan Pengiriman Langsung (Direct Consignment) danPemohon Banding tidak melampirkan Through Bill of Lading (Through B/L).bahwa berdasarkan ASEAN Trade in Goods Agreement (ATIGA), Article 32,Direct Consignment, pada angka 2 huruf (b), menyebutkan:

Pemohon mengimpor barang dengan negara asal Malaysia berupa 30 jenis barang sesuaidokumen pelengkap pabean dalam rangka skema ATIGA dengan Tarif Preferensi BeaMasuk 0%.Invoice yang merupakan dokumen pelengkap pabean diterbitkan oleh Shimano (Singapore)PTE LTD, 20 Benoi Sector, Jurong Town, Singapore 629852.Pada dokumen Form D tertulis exporter dari barang diimpor adalah Shimano Components(M) SDN BHD, Malaysia dengan consignee Pemohon Banding (Pemohon Banding).Bahwa berdasarkan dokumen bill of lading

Direct consignmentThird country invoicingDasar hukumAnnex 8, Operational Certification Procedure (OCP) for the Rules of OriginUnder Chapter 3 (OCP) Rule 23 Relevant Government authorities in theimporting Member State shall accept Certificates of Origin (Focnmrm D) incases where the sales invoice is issued either by a company located in a thirdcountry or by an ASEAN exporter for the account of the said company,provided that the goods meet the requirements of Chapter 3 of thisAgreement.

The exporter shall indicate third country invoicing and suchinformation as name and country of the company issuing the invoice I theCertificate of Origin (Form D).FaktaBahwa Form D yang diterbitkan oleh Ministry of International Trade andIndustry, Malaysia telah memenuhi Rule 23 OCP yaitu:Space/Ruang 13, kotak ThirdCountry Invoicing telah diberi TANDA, danb.

Relevant Government authorities in theimporting Member State shall accept Certificates of Origin (Form D) in caseswhere the sales invoice is issued either by a company located in a thirdcountry or by an ASEAN exporter for the account of the said company,provided that the goods meet the requirements of Chapter 3 of thisAgreement. 2.

The exporter shall indicate third country invoicing and suchinformation as name and country of the company issuing the invoice in theCertificate of Origin (Form D).FaktaBahwa Form D yang diterbitkan oleh Ministry of International Trade andIndustry, Malaysia telah memenuhi Rule 23 OCP yaitu:a. Space/Ruang 13, kotak ThirdCountry Invoicing telah diberi TANDA; danb.