STEPHANE BAUDOIN VS PT ORIGIN RESORT LOMBOK

ORIGIN RESORT LOMBOK

sebesar 0%, menggunakan Form E Nomor:E133708004520015 tanggal 27 Maret 2013;bahwa sesuai Keputusan Terbanding Nomor: KEP3675/KPU.01/2013 tanggal 20 Juni 2013, berdasarkanpenelitian, importasi SX5251GJBM364 Concrete Transit Mixer, Negara asal China, yang diimpor denganPIB Nomor: 139419 tanggal 11 April 2013, sesuai Form E Nomor E133708004520015 tanggal 27 Maret2013, terdapat keraguan atas stempel pada Form E dibandingkan dengan "Specimen Signatures of OfficialsAuthorized to issue Certificate of Origin

(Form E) to ensure that:a) The application and the Certificate of Origin (Form E) are duly completed in accordance with therequirements as defined in the overleaf notes of the Certificate of Origin (Form E), and signed bythe authorised signatory;b) The origin of the product is in conformity with the Rules of Origin for the ACFTA;c) The other statements of the Certificate of Origin (Form E) correspond to supporting documentaryevidence submitted;d) Description, quantity and weight of products, marks

Kedutaan Besar Republik Indonesia Beijing Nomor: 0287/UM/K/02/13/09 tanggal 08 Februari 2013 perihal Verifikasi Form E No E123708004520057;SPPB Nomor: 455457/KPU.01/2011 tanggal 02 Desember 2011;Certificate of Origin ACFTA (Form E) Nomor: E123708004520002 tanggal 10 Januari 2012;SPPB Nomor: 027287/KPU.01/2012 tanggal 30 Januari 2012;Certificate of Origin ACFTA (Form E) Nomor: E123708004520035 tanggal 04 Juni 2012;SPPB Nomor: 260168/KPU.01/2012 tanggal 26 Juni 2012;Certificate of Origin ACFTA (Form

E) Nomor: E123708004520063 tanggal 27 September 2012;SPPB Nomor: 424102/KPU.01/2012 tanggal 18 Oktober 2012;Certificate of Origin ACFTA (Form E) Nomor: E113708004520057 tanggal 12 November 2011;Brosur;Keterangan Perusahaan;Surat Keberatan Nomor: 009/IMPEA/IV/13/0 tanggal 23 April 2013;SSPCP tanggal 09 April 2013 sebesar Rp 1.190.689.000,00 (PIB);SSPCP tanggal 28 Juni 2013 sebesar Rp 535.802.000,00 (Keputusan Terbanding);NPWP: 02.704.662.2439.000;Akta Notaris Nomor: 03 tanggal 02 Juli 2007;20.

Certificate of Origin ACFTA (Form E) Nomor: E133708004520015 tanggal 27 Maret 2013;38. Permohonan Pengiriman Uang Bank BCA tanggal 20 Maret 2013 sebesarUSD184,000.00;39. Purchase Contract Nomor: AH2011Z1016 tanggal 05 Juli 2011;40. Surat Kedutaan Besar Republik Indonesia di Beijing Nomor: 1676/UM/K/08/13/09 tanggal 13Agustus 2013 perihal Verifikasi Form E No.

Putusan Pengadilan Pajak Nomor: Put56093/PP/M.XVIIB/19/2014Jenis PajakTahun PajakPokok SengketaMenurut Terbanding:: Bea Masuk: 2013: bahwa yang menjadi pokok sengketa adalah pengajuan banding terhadap koreksiadanya pembebanan bea masuk karena keraguan atas pemenuhan ketentuanmengenai Origin Criteria, sehingga tidak sesuai dengan ketentuan Overleaf NoteRules Of Origin for The AseanChina Free Trade Area (ACFTA) atas importasiJenis Barang: Knitted Fabric, Jumlah Barang: 1,042 Roll, Negara Asal:China

tanggal 31Juli 2013, dan belum diterima jawaban dari pihak issuing authority;Menurut Pemohon : bahwa Pemohon Banding telah mengimpor barang dengan PIB Nomor:Menurut Majelis172655 tanggal 3 Mei 2013 preferensi tarif ACFTA, yang kemudian berdasarkanSPTNP Nomor: SP TNP008251/NOTUL/KP UTP/BD.02/2013 tanggal 25 Mei 2013,Pemohon Banding harus membayar tagihan Bea Masuk dan PDRI sejumlahRp36.709.000,00 karena preferensi tarif ACFTA dibatalkan dengan alasan terdapatkeraguan atas pemenuhan ketentuan mengenai Origin

Specific Rules (PSR) pada alternative rulesdisebutkan:"The following criteria shall be applied as alternative rule to the general ruleprescribed in Rule 4 of the ASEANChina PTA Rules of Origin.

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

Bahwa berdasarkan "Attachment A: Operational Certification Procedures ForThe Rules Of origin Of The AseanChina Free Trade Area" pada Rule 6disebutkan sebagai berikut:"Rule 6The Government authorities designated to issue the Certificate of Origin shall,to the best of their competence and ability, carry out proper examinationupon each application for the Certificate of Origin to ensure that:e) The application and the Certificate of Origin are duly completed and signed bythe authorised signatory;f)

The origin of the product is in conformity with the ASEANChina Rules of Origin;g) The other statements of the Certificate of Origin correspond to supportingdocumentary evidence submitted;h) Description, quantity and weight of goods, marks and number of packages,number and kinds of packages, as specified, conform to the products to beexported."

tanda tangan pada Form E tidak sesuai denganspecimen tanda tangan pejabat yang berwenang dari Sichuan EntryExit InspectionAnd Quarantine Bereau Of The People's Republic Of China dan Terbanding telahmelakukan konfirmasi atas keabsahan Form E tersebut sesuai Surat Kepala KantorPelayanan Utama Bea dan Cukai Tipe A Tanjung Priok kepada Sichuan EntryExitInspection and Quarantine Bureau of The Peoples Republic of China Nomor: S937/KPU.01/2012 tanggal 22 Juni 2012 perihal Confirmation on Certificate of Origin

ini;bahwa Pemohon Banding menyerahkan Certification dari Sichuan EntryExitInspection and Quarantine Bureau tertanggal 02 Juli 2012 yang menyatakan bahwaForm E Nomor: E125103000155248 tanggal 13 Mei 2012 dengan Invoice Nomor:00002995 tanggal 07 Mei 2012 adalah benar diterbitkan oleh Sichuan EntryExitInspection and Quarantine Bureau;bahwaberdasarkan pemeriksaan Majelis terhadap Form EE Nomor:E125103000155248 tanggal 13 Mei 2012 dan Specimen Signatures of OfficialAuthorized to Issue Certificate of Origin

sebesar BM 5%;Mbabyext Pemohon Banding menolak Surat Keputusan Direktur Jenderal Bea dam Cukai Nomor:KEP6966/KPU.01/2013 tanggal 08 November 2013 dan mohon kiranya Permohonan Banding PemohonBanding ini dikabulkan sehingga perhitungan SPTNP menurut Pemohon Banding adalah tidnk terutang/Nihil;Mbahbyut Veafedinling menyatakan alasan penolakan keberatan Pemohon Banding karena berdasarkanpenelitian terhadap Form E Nomor: E134420180140048 tanggal 15 Agustus 2013, terdapat multi itemdan keraguan atas origin

criteria yang tertera pada Form E dimana diragukannya Kriteria Ketentuan AsalBarang (Origin Criterion) pada kolom 8 tidak sesuai dengan Annex 3, Rules of Origin for the AseanChina Free Trade Area, Rule 3: Wholly Obtained Products;bahwa Pemohon Banding tidak setuju atas pembebanan yang dilakukan Terbanding dengan alasankarena Form E adalah benar benar Wholly Obtained China (kolom 8) barang asli dari China;bahwa Majelis melakukan pemeriksaan berdasarkan data yang ada dalam berkas banding danketerangan

bahwa menurut Keputusan Presiden Nomor: 48 Tahun 2004 tentang pengesahan Framework AgreementOn Comprehensive Economic CoOperations between The Association Of South Asian Nations and ThePeoples Republic Of China (persetujuan kerangka kerja mengenai kerjasama ekonomi menyeluruhantara negaranegara anggota Asosiasi BangsaBangsa Asia Tenggara dan Republik Rakyat China)(lembaran negara Republik Indonesia Tahun 2004 Nomor 50) dalam melaksanakan kerjasama ACFTAdimaksud disepakati untuk menggunakan Rule Of Origin

For The The AseanChina Free Trade Area", dinyatakan:Rule 2: Origin CriteriaFor the purposes of this Agreement, products imported by a Party shall be deemed to be originating andeligible for preferential concessions if they conform to the origin requirements under any one of thefollowing:Products which are wholly obtained or produced as set out and defined in Rule 3; orProducts not wholly produced or obtained provided that the said products are eligible under Rule 4,Rule 5 or Rule 6.bahwa pada Rule

China (all materialsused were of 100% Chinese Origin);bahwa mengenai perbedaan uraian barang antara PIB (Multiple Items) dan Form E, menurut Majelisbahwa barang yang terurai dan akan di pasang menjadi unit bukan merupakan barang multi item danberdasarkan brosur, barang merupakan Shopfittings Fixtures yang diberitahukan dalam satu pos tarif;bahwa berdasarkan halhal tersebut di atas, Majelis berpendapat bahwa SKA (Form E) Nomor:E134420180140048 tanggal 15 Agustus 2013 sah dan dapat diterima sesuai

(ROO) Form E atau Surat Keterangan Asal Barang Form E, yang diatur secara rinci dalamRevised Operational Certification Procedures (OCP) For The Rules Of Origin Of TheAseanChina Free Trade Area;bahwa berdasarkan Appendix 1: Revised Operational Certification Procedures (Ocp) ForThe Rules Of Origin Of The AseanChina Free Trade Area pada Rule 7 dinyatakan TheIssuing Authorities shall, to the best of their competence and ability, carry out properexamination of each application for the Certificate of Origin

(Form E) to ensure that:a) The application and the Certificate of Origin (Form E) are duly completed inaccordance with the requirements as defined in the overleaf notes of the Certificateof Origin (Form E), and signed by the authorised signatory;b) The origin of the product is in conformity with the Rules of Origin for the ACFTA;c) The other statements of the Certificate of Origin (Form E) correspond to supportingdocumentary evidence submitted;d) Description, quantity and weight of products, marks

Surat Kepala Kantor Pelayanan Utama Bea dan Cukai Tipe A Tanjung PriokTipe A Nomor: S2393/KPU.01/2012 tanggal 20 November 2012 perihalConfirmation on Certificate of Origin;Specimen tanda tangan;4. Surat Nomor: SR214/KPU.01/BD.02/2013 tanggal 07 November 2013perihal Penjelasan Tertulis Pengganti SUB atas KEP352/KPU.01/2013tanggal 17 Januari 2013 an. PT Total Multi Anugrah;adbahwa memenuhi permintaan Majelis, Pemohon Banding menyerahkan bukti/dokumensebagai berikut:1.

Certificate of Origin of The Peoples Republic of China Nomor: CCPIT122225615tanggal 02 November 2012;Certificate of Origin ACFTA (Form E) Nomor: E12470ZC33851217 tanggal 02November 2012;Sales Contract Nomor: SC12TMA44 tanggal 08 Oktober 2012;Commercial Invoice Nomor: KA121029E tanggal 29 Oktober 2012;Packing List untuk Invoice Nomor: KA121029E tanggal 29 Oktober 2012;Fotokopi bermeterai dengan stempel Kantor Pos Surat setoran Pabean, Cukai, danPajak (SSPCP) tanggal 08 November 2012 sebesar Rp51.860.000,00

of ThePeoples Republic of China Nomor: CCPIT122225615 tanggal 02 November 2012;Fotokopi bermeterai dengan stempel Kantor Pos Certificate of Origin ACFTAMenimbang(Form E) Nomor: E12470ZC33851217 tanggal 02 November 2012;27.

(ROO) Form E atau Surat Keterangan Asal Barang Form E, yangdiatur secara rinci dalam Revised Operational Certification Procedures (OCP) For(a)(b)(c)(d)(e)The Rules Of Origin Of The AseanChina Free Trade Area.bahwa berdasarkan Appendix 1: Revised Operational Certification Procedures (OCP)For The Rules Of Origin Of The AseanChina Free Trade Area pada Rule 7dinyatakan The Issuing Authorities shall, to the best of their competence and ability,carry out proper examination of each application for the

Certificate of Origin (Form E)to ensure that:The application and the Certificate of Origin (Form E) are duly completed in accordance with therequirements as defined in the overleaf notes of the Certificate of Origin (Form E), and signed by theauthorised signatory,The origin of the product is in conformity with the Rules of Origin for the ACFTA,The other statements of the Certificate of Origin (Form E) correspond to supporting documentaryevidence submitted,Description, quantity and weight of products

, marks and number of packages, number and kinds ofpackages, as specified, conform to the products to be exported,Multiple items declared on the same Certificate of Origin (Form E) shall be allowed subject to thedomestic laws, regulations and administrative rules of the importing Party provided each item mustqualify separately in its own right.bahwa berdasarkan angka 4 overleaf notes Attachment C Annex 3 Rules of Origin forThe ASEANChina Free Trade Area dinyatakan Each Article Must Qualify: It shouldbe

Certificate of Origin ACFTA (Form E) Nomor: E131300018710187 tanggal 03 Juli 2013,T.3.

Certificate of Origin ACFTA (Form E) Nomor: E131300018710018 tanggal 11 Januari2013,P.23.

Klasifikasi Barangbahwa menurut Terbanding maupun Pemohon Banding tidak ada sengketamengenai klasifikasi pos tarif, kedua pihak samasama menyetujui bahwabarang yang diimpor oleh Pemohon Banding tersebut, yaitu Shoes negaraasal (Country of Origin) : China, berdasarkan BTKI 2012 diklasifikasikan kedalam Pos Tarif 6403.99.0000.3.

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 for the account of the said company, providedthat the product meets the requirements of the Rules of Origin forthe ACFTA.

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

Of The AseanChina Free TradeArea, sebagai berikut : The Customs Authority of the importing Party shallaccept a Certificate of Origin (Form E) in cases where the sales invoice isissued either by a company located in a third country or by an ACFTAexporter for the account of the said company, provided that the product meetsthe requirements of the Rules of Origin for the ACFTA.

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

.: bahwa atas konfirmasi yang Pemohon Banding lakukan, instansi tersebutmengeluarkan surat Verification of Certification of Origin for Form Etertanggal 22 Juli 2013 yang menegaskan bahwa benar telah diterbitkan FormE Nomor: E131300016720123 dan ditanda tangani oleh pejabat yangberwenang yang spesimen dan stempel ada di box 12 pada lembar Form E.: bahwa berdasarkan pemeriksaan Majelis atas berkas banding PemohonBanding, diperoleh petunjuk bahwa Pemohon Banding telah melakukanimportasi Blanched Groundnut

Menurut Terbandingbahwa Terbanding dalam Surat Uraian Banding Nomor: SR1335/KPU.01/2013, tanggal 19 Desember 2013, pada pokoknya mengemukakanhalhal sebagai berikut :bahwa berdasarkan penelitian terhadap dokumen Form E Nomor:E131300016720123 tanggal 22 Juni 2013, kedapatan bahwa tanda tanganyang tertera pada form E dimaksud berbeda dengan Specimen Signatures ofOfficials Authorized to Issue Certificate of Origin of The People's Republic ofChina" dari Hebei EntryExit Inspection And Quarantine Bereau

Of ThePeople's Republic Of China berbeda dengan yang tertera di Form E.bahwa berdasarkan Revised Operational Certification Procedures For TheRules Of Origin Of The AseanChina Free Trade Area, disebutkan:Rule 7 (a)The Issuing Authorities shall, to the best of their competence and ability,carry out proper examination of each application for the Certificate of Origin(Form E) to ensure that: (a) The application and the Certificate of Origin(Form E) are duly completed in accordance with the requirements

as definedin the overleaf notes of the Certificate of Origin (Form E), and signed by theauthorised signatory.bahwa berdasarkan Revised Operational Certification Procedures for TheRules of Origin of The AseanChina Free Trade Area, disebutkan :Rule 8 (f)In cases where a Certificate of Origin (Form E) is not accepted, as stated inparagraph (e), the Customs Authority of the importing Party shall considerthe clarifications made by the Issuing Authorities and assess whether or notthe Certificate of Origin

Ltd, China.bahwa di dalam persidangan, Terbanding menyatakan telah mengirimkanconfirmation on certificate of origin Hebei EntryExit Inspections onQuarantine Bureau of The People Republic of China dengan surat Nomor:S3130/KPU.01/2013 tanggal 19072013.bahwa Terbanding telah menerima jawaban konfirmasi dari Hebei EntryExitInspections on Quarantine Bureau of The People Republic of China denganreff. surat Nomor: HB201348 tanggal 18 December 2013 yang menyatakanbahwa We confirm that the certificate of

Pada Form E tertera origin criteria WO untuk produk Modular ChillerModel CLSF 130 CU/S C/W Accessories (pos 8418),d. Atas produk Modular Chiller Model CLSF 130 CU/S C/W Accessories(pos 8418) dimungkinkan terdapat berbagal komponen material non origindari China, sehingga kriteria origin seharusnya bukan WO.bahwa berdasarkan Annex 3 Rules of Origin (ROO) for ACFTA:a. Produk yang digolongkan dalam origin criteria WO adalah produk hasilbumi, binatang hidup atau dihasilkan dan air, tanah, bumi,b.

Pada attachment B Product Spesific Rule, atas deskripsi produk ModularChiller Model CLSF 130 CU/S C/W Accessories HS Code 8418.69, origincriteria adalah bukan WO.Bahwa berdasarkan Annex 3, Rules of Origin of The ACFTA Rule 16:a. The importing party may request a retroactive check at random and/orwhen it has resonable doubt as to the authenticity of the document or as tothe accuracy of the information regarding the true origin of the products inquestion or of certain parts thereof,b.

Criteria) pada Form E, menurut PemhonBanding sesuai dengan buku Pusdiklat Bea dan Cukai 2013 yang disusun olehDedi Abdul Hadi, S.H., M.Si., adalah sebagai berikut:Origin Criteria Wholly Obtained atau Wholly Produced merupakan salahsatu dari origin criteria yang ada, dimana pada intinya adalah bahwa negarayang terlibat dalam pengadaan atau produksi barang tersebut hanya satunegara (seluruh komponen bahan bakunya berasal dari satu negara dandiproduksi sendiri).bahwa barang impor tersebut di atas pada

saat penghitungan penjualan kepadaend user / pembeli, Pemohon Banding sudah tidak menghitung pajak beamasuk impor, karena barang tersebut Pemohon Banding impor ari CHina (adafasilitas Form E/ACFTA).bahwa Pemohon Banding sebagai importir berharap Terbanding dapatmembuktikan secara transparan pembuktiannya dari penerbit Form E tersebutdi atas.bahwa sesuai Appendix I Operational Certification Procedure for the RulesOf Origin, Rule 12 Where the origin of a good is not in doubt, the discoveryof minor

discrepancies, between the statements made in a Certificate ofOrigin and those made in the documents submitted to the customs authority ofthe importing party for the purpose of carrying out the formalities forimporting the good shall not ipso facto invalidate the certificate of origin, if itdoes in fact correspond to the good submitted.bahwa sesuai Appendix I Attachment A Revised Operational CertificationProcedures (OCP) for The Rules of Origin of The Asean China Free TradeArea Rule 17(a) kiranya

terhadap penetapanTarif Bea Masuk atas jenis barang berupa PP Cosmoplene AX668, Negara asalSingapore, yang diberitahukan oleh Pemohon Banding dengan PemberitahuanImpor Barang (PIB) Nomor: 203216 tanggal 23 Mei 2013 dengan Tarif Bea Masuksebesar 0% (ATIGA), dan yang ditetapbkan Terbanding menjadi Tarif Bea Masuksebesar 10% (MFN);Menurut Terbanding : bahwa atas jenis barang PP Cosmoplene AX668 diklasifikasikan pada pos tarif3902.30.9010 yang tercantum pada Form D nomor 20136050687 tanggal 13 Mei2013, Origin

criteria CTC, sesuai pertimbangan dari Article 28 ATIGA, Annex 3Product Specific Rules For The Rules of Origin Under Chapter 3, tidak memenuhikriteria CTC (a change in tariff classification), sehingga Form D nomor 20136050687tanggal 13 Mei 2013 dinyatakan tidak berlaku.

Dan origin kriteriaseperti yang dicantumkan pada kolom 8 adalah CTH;bahwa ada box 8 Form D mencantumkan CTH seperti unumnya shipment PemohonBanding dari Singapore dengan HS kode 3902.30 adalah berdasarkan kriteria dariArticle 28 ATIGA, Annex 3 Product Specific Rules for the Rules of Origin UnderChapter 3 dan sudah memenuhi criteria CTC (a change in tariff Classification);Adanya konfirmasi dari DirectorGeneral of customs Singapore bahwa HS kode390230 menenuhi kriteria untuk di expor dengan menggunakan

fasilitas ATIGA.Menurut Majelis : bahwa menurut Terbanding, atas jenis barang PP Cosmoplene AX668diklasifikasikan pada pos tarif 3902.30.9010 yang tercantum pada Form D nomor20136050687 tanggal 13 Mei 2013, Origin criteria CTC, sesuai pertimbangan dariArticle 28 ATIGA, Annex 3 Product Specific Rules For The Rules of Origin UnderChapter 3, tidak memenuhi kriteria CTC (a change in tariff classification), sehinggaForm D nomor 20136050687 tanggal 13 Mei 2013 dinyatakan tidak berlaku.

dengan PIB nomor 203216 tanggal 23 Mei 2013 tidak dapatdiberikan preferensi tarif BM dalam kerangka ATIGA sesuai Peraturan MenteriKeuangan RI nomor Nomor 208/PMK.01 1/2012 tanggal 17 Desember 2012;bahwa Pemohon Banding tidak setuju dengan penetapan Terbanding karena menurut Pemohon Banding,pada box 8 Form D mencantumkan CTH seperti umumnya shipment Pemohon Banding dari Singaporedengan HS kode 3902.30 adalah berdasarkan kriteria dari Article 28 ATIGA, Annex 3 Product Specific Rulesfor the Rules of Origin

Bureau Of The People's Republic Of China dengan Nomor: Ref.33000013154 tanggal 14 Juni 2013 yang merupakan jawaban konfirmasiSurat Nomor: S3885/WBC.10/KPP.MP.01/2013 tanggal 03 Mei 2013.bahwa Terbanding menyatakan alasan penolakan keberatan PemohonBanding karena berdasarkan penelitian terhadap Form E Nomor:E133306049670001 tanggal 07 April 2013, kedapatan halhal sebagai berikut:bahwa dasar permasalahan adalah pengguguran Form E (fasilitas ACFTA)karena diragukannya Kriteria Ketentuan Asal Barang (Origin

Criterion) padakolom 8 karena tidak sesuai dengan Annex 3, Rules of Origin for the AseanChina Free Trade Area, Rule 3: Wholly Obtained Products sehingga terhadapimportasi barang pemohon diberlakukan tarif bea masuk yang berlaku umum(MEN).bahwa Pemohon Banding tidak setuju atas pembebanan yang dilakukanTerbanding bahwa pembebanan BM 0% (ACFTA) yang tercantum didalamPIB Nomor: 035074 tanggal 19 April 2013 menurut hemat Pemohon Bandingsudah benar karena telah memenuhi syarat yang ditetapkan PMK RI

bahwa menurut Keputusan Presiden Nomor: 48 Tahun 2004 tentangpengesahan Framework Agreement On Comprehensive Economic CoOperations between The Association Of South Asian Nations and ThePeoples Republic Of China (persetujuan kerangka kerja mengenai kerjasamaekonomi menyeluruh antara negaranegara anggota Asosiasi BangsaBangsaAsia Tenggara dan Republik Rakyat China) (lembaran negara RepublikIndonesia Tahun 2004 Nomor 50) dalam melaksanakan kerjasama ACFTAdimaksud disepakati untuk menggunakan Rule Of Origin

(ROO) Form E atauSurat Keterangan Asal Barang Form E, yang diatur secara rinci dalamOperational Certification Procedures (OCP) for the Rules of Origin of theAseanChina Free Trade Area.bahwa PMK Nomor: 117/PMK.011/2012 tanggal 10 Juli 2012 tentangPenetapan Tarif Bea Masuk dalam Rangka ACFTA yang mulai berlaku padatanggal 10 Juli 2012, merupakan pelaksanaan dari Pasal 13 ayat (1) UndangUndang Nomor 10 Tahun 1995 tentang Kepabeanan sebagaimana telahdiubah dengan UndangUndang Nomor 17 Tahun 2006 menyebutkan

For The The AseanChina Free Trade Area", dinyatakan:Rule 2: Origin CriteriaFor the purposes of this Agreement, products imported by a Party shall bedeemed to be originating and eligible for preferential concessions if theyconform to the origin requirements under any one of the following:Products which are wholly obtained or produced as set out and defined inRule 3; orProducts not wholly produced or obtained provided that the said products areeligible under Rule 4, Rule 5 or Rule 6.bahwa pada Rule

(ROO) Form E atau Surat Keterangan Asal Barang Form E, yangdiatur secara rinci dalam Revised Operational Certification Procedures (OCP) ForThe Rules Of Origin Of The ASEANChina Free Trade Area.bahwa berdasarkan Appendix 1: Revised Operational Certification Procedures (Ocp)For The Rules Of Origin Of The ASEANChina Free Trade Area pada Rule 7dinyatakan The Issuing Authorities shall, to the best of their competence and ability,carry out proper examination of each application for the Certificate of

Origin (Form E)to ensure that:The application and the Certificate of Origin (Form E) are duly completed in accordance with therequirements as defined in the overleaf notes of the Certificate of Origin (Form E), and signed by theauthorised signatory,The origin of the product is in conformity with the Rules of Origin for the ACFTA,The other statements of the Certificate of Origin (Form E) correspond to supporting documentaryevidence submitted,Description, quantity and weight of products, marks and

number of packages, number and kinds ofpackages, as specified, conform to the products to be exported,Multiple items declared on the same Certificate of Origin (Form E) shall be allowed subject to thedomestic laws, regulations and administrative rules of the importing Party provided each item mustqualify separately in its own right.bahwa berdasarkan Annex 3: Operational Certification Procedures (OCP) For TheRules Of Origin Of The ASEANChina Free Trade Area pada Rule 3 dinyatakanWithin the meaning

ACFTA (Form E) Nomor: E133707004540300 tanggal 13 Juni 2013;Certificate of Origin ACFTA (Form E) Nomor: E123707004540098 tanggal 25 Mei 2012;Certificate of Origin ACFTA (Form E) Nomor: E133707004540054 tanggal 15 Maret 2013;Certificate of Origin ACFTA (Form E) Nomor: E123707004540357 tanggal 24 November 2012;Peraturan Menteri Keuangan Nomor: 117/PMK.011/2012 tanggal 10 Juli 2012 tentang PenetapanTarif Bea Masuk Dalam Rangka ASEANChina Free Trade Area (ACFTA);Surat Edaran Direktur Jenderal Bea dan

Certificate of Origin ATIGA (Form D) Nomor: 0001/HMC/02/2010 tanggal 14 Februari 2010;24. NPWP: 01.305.691.6091.000 tanggal 14 November 1982;25. Angka Pengenal Importir Umum (APIU) Nomor: 090304862P tanggal 16 Januari 2013;26. Nomor Identitas Kepabeanan (NIK): 05.000043 tanggal 26 September 2013;27. Letter of Confirmation tanggal 09 Juni 2014;28. Product Composition Itemized Statement tanggal 29 Maret 2013;29.

Second Protocol to Amend the Agreement on Trade in Goods of theFramework Agreement on Comprehensive Economic Cooperation Between TheAssociation of Southeast Asian Nations and The Peoples Republic of China yangditandatangani oleh Menteri Perdagangan Mari Elka Pangestu pada tanggal 29Oktober 2010 di Hanoi, Vietnam, dimana pada article 3 menyatakan bahwa Thisprotocol shall enter into force on 1 January 2011, pada Attachement A Rule 11Revised Operational Certification Procedures (OCP) For The Rules of Origin

of TheASEANChina Free Trade Area menyatakan In principle, a Certificate of Origin(Form E) shall be issued prior to or at the time of shipment;: bahwa sesuai keputusan keberatan Nomor: KEP3601/KPU.01/2011 tanggal 19 Juli2011, berdasarkan penelitian, barang diekspor sesuai tanggal pengapalan pada Billof Lading No.

of The ASEANChina Free Trade Area menyatakan /n principle, aCertificate of Origin (Form E) shall be issued prior to or at the time of shipment;Menimbangbahwa dalam Peraturan Menteri Keuangan No. 235/PMK.011/2008 tanggal 23Desember 2008 tentang Penetapan Tarif Bea Masuk Dalam Rangka ASEANChinaFree Trade Area (ACFTA) disebutkan: Pasal 1 Ayat (1)Menetapkan Tarif Bea Masuk atas impor barang dari negara Republik RakyatCina dan negaranegara ASEAN dalam rangka ASEANChina Free Trade Area(ACFTA) untuk tahun

In exceptional cases where the Certificate of Origin (Form E) has not beenissued by the time of shipment or no later than three (3) days from the date ofshipment, at the request of the exporter, the Certificate of Origin (Form E) shall beissued retroactively in accordance with the domestic laws, regulations andadministrative rules of the exporting Party within twelve (12) months from the date ofshipment, in which case it is necessary fo indicate ISSUED RETROACTIVELY?

inBox 13.bahwa bahwa menurut pendapat Majelis, berdasarkan revisi terhadap OperationalCertification Procedures for The Rules of Origin of The ASEANChina Free TradeArea tersebut, menjadi jelas bahwa Form E diterbitkan sebelum tanggal pengapalanatau pada saat pengapalan;bahwa Revised Operational Certification Procedures for The Rules of Origin of TheASEANChina Free Trade Area tersebut telah diratifikasi oleh Pemerintah RepublikIndonesia dengan Peraturan Presiden Nomor: 37 Tahun 2011 dan telahdiundangkan

.: bahwa Pemohon Banding mengimpor barang PIB Nomor 049656 dari Chinadengan menggunakan Form E nomor E13470ZC39840173 TANGGAL 29JANUARI 2013 namun Form E tersebut tidak diakui keabsahannya olehpihak Bea dan Cukai karena tidak termasuk kreteria barang yang mendapatpembebasan (karena validitas origin criteria diragukan) Pemohon Bandingsangat berkeberatan atas penolakan Form E tersebut karena Form E yangPemohon Banding lampirkan adalah asli dan telah sesuai dengan ketentuanyang berlaku (sesuai dengan

Menurut Terbandingbahwa Terbanding dalam SUB Nomor SR805/KPU.01/2013 tanggal 31 Juli2013, pada pokoknya mengemukakan halhal sebagai berikut:Alasan dan Metode Penetapan Terbanding:Origin criteria untuk item barang pada Form SKA No E13470ZC39840173 tanggal 29Januari 2013 adalah WO ( Wholly Obtained ),Berdasarkan Rule 3 ROO ACFTA barang yang diklasifikasikan pada pos tarif tersebut diatas tidak termasuk kategori WO sehingga validitas origin criteria diragukan.bahwa sehubungan dengan hal tersebut di

Rules of Origin and the Operational Certification Procedures applicableto the products covered under this Agreement and the Early HarvestProgramme of the Framework Agreement are set out in Annex 3 of thisAgreement".bahwa berdasarkan butir 3(i) Origin criteria pada overleaf notes dijelaskan theproducts Wholly obtained in the exporting party as defined in rule 3 of therules of origin for ACFTA.bahwa selanjutnya berdasarkan Rules of Origin fot The ASEANChina FreeTrade Area, disebutkan:I. bahwa pada

Rule 2 disebutkan sebagai berikut:Rule 2 Origin CriteriaPor the purposes of this Agreement, products Imported by a Party shall bedeemed to be originating and eligible for preferential concessions if theyconform to the origin requirements under any one of the following:a) Products which are wholly obtained or produced as set out and defined in Rule 3,b) Products not wholly produced or obtained provided that the said products are eligibleunder Rule 4.

The origin criteriaWO is fulfilled.Keterabahwa pencantuman WO pada kolom 8 dari Form E menurut Majelis tidakmenjadikan Form E tersebut diragukan validitasnya.bahwa berdasarkan hal tersebut, Majelis berpendapat bahwa Form E NomorE13470ZC39840173 adalah sah dan benar, sehingga Pemohon Bandingberhak menggunakan tarif preferensi ACFTA.bahwa berdasarkan Lampiran Peraturan Menteri Keuangan Nomor: 117/PMK. 011/2012 tanggal 10 Juli 2012 tentang Penetapan Tarif Bea Masukdalam Rangka Asean China Free Trade

Pada tanggal 13 September 2013 telah diterima jawaban atas permintaan retroactive check S5672/KPU.01/2013 yang berisi: In the manufacture of the goods, all the materials used were wholly obtained in China; The goods were intended to be transported to your country when they left China, so meet therequirement of Rules of Origin ACFTA;5.

Invoice: NXH132572, tgl. 2208201310Tidak dicontreng issued retroactively13 Tidak dicontreng Third Party Invoicingbahwa berdasarkan Rule 7 Attachment A Revised Operational Certification Procedures (OCP) For TheRules Of Origin Of The AseanChina Free Trade Area diketahui bahwa:The Issuing Authorities shall, to the best of their competence and ability, carry out proper examination ofeach application for the Certificate of Origin (Form E) to ensure that:(a) The application and the Certificate of Origin

(Form E) are duly completed in accordance with therequirements as defined in the overleaf notes of the Certificate of Origin (Form E), and signed by theauthorised signatory;(b) The origin of the product is in conformity with the Rules of Origin for the ACFTA;(c) The other statements of the Certificate of Origin (Form E) correspond to supporting documentaryevidence submitted;(d) Description, quantity and weight of products, marks and number of packages, number and kinds ofpackages, as specified,

SKA atau Certificate of Origin, dalam hal ini, Form E yang diterbitkan oleh otoritas Kepabeanan diChina membuktikan bahwa barang tersebut memenuhi ketentuan asal Barang China. Form E sudahdilampirkan dalam PIB;b. Bill of Lading membuktikan bahwa barang tersebut dikirimkan/dikapalkan dari China;c.

Judging from the abovefacts, we are of the opinion that the goods covered by the certificate are of Chinese origin and meet therequirement of Rules of Origin of the ASEANChina Free Trade Area;bahwa berdasarkan pemeriksaan Majelis atas buktibukti yang disampaikan Majelis berkesimpulan FormE Nomor E13800501390317 tanggal 29 Agustus 2013 adalah memenuhi ketentuan dan dapat diterima;bahwa oleh karenanya Majelis berpendapat, penetapan tarif bea masuk untuk 100T Hydraulic Jack,..., ASt, negara asal: China

Tanggal 18 Juni 2013,Print out Sistem Informasi dan Administrasi Pelayanan untuk Spesimen wilayah Hengshui,China,Surat EntryExit Inspection and Quarantine of The Peoples Republic of China Nomor:120035T tanggal 30 Agustus 2012 perihal Verification of Certificate of Origin Nomor:E1239B35N4540007,Surat Head of Customs Office of Tanjung Priok Nomor: 996/KPU.01/2012 tanggal 28 Juni2012 perihal Confirmation on Certificate of Origin.bahwa memenuhi permintaan Majelis, Terbanding menyerahkan fotokopibukti

Surat EntryExit Inspection and Quarantine of The Peoples Republic of ChinaNomor: 120035T tanggal 30 Agustus 2012 perihal Verification of Certificateof Origin Nomor: E1239B35N4540007,3.

(ROO) Form E atau Surat Keterangan AsalBarang Form E, yang diatur secara rinci dalam Revised OperationalCertification Procedures For The Rules Of Origin Of The AseanChina FreeTrade Area.bahwa berdasarkan Appendix 1: Revised Operational CertificationProcedures (Ocp) For The Rules Of Origin Of The AseanChina Free TradeArea pada Rule 7 dinyatakan The Issuing Authorities shall, to the best oftheir competence and ability, carry out proper examination of eachapplication for the Certificate of Origin (

Form E) to ensure that:The application and the Certificate of Origin (Form E) are duly completed in accordancewith the requirements as defined in the overleaf notes of the Certificate of Origin (Form E),and signed by the authorised signatory,The origin of the product is in conformity with the Rules of Origin for the ACFTA,The other statements of the Certificate of Origin (Form E) correspond to supportingdocumentary evidence submitted,Description, quantity and weight of products, marks and number

of packages, number andkinds of packages, as specified, conform to the products to be exported,Multiple items declared on the same Certificate of Origin (Form E) shall be allowed subjectto the domestic laws, regulations and administrative rules of the importing Party providedeach item must qualify separately in its own right.bahwa berdasarkan Pasal 1 Peraturan Menteri Keuangan Nomor: 235/PMK.011/2008 tanggal 23 Desember 2008 dinyatakan Menetapkan TarifBea Masuk atas impor barang dari negara Republik

juta rupiah), apabila tidak dibayar maka diganti dengan pidana penjara selama 2 (dua) bulan;

dan/atau Nilai Pabean(SPTNP) Nomor : SPTNP001967/NOTUL/KPU.TP/BD.02/2012 tanggal 31 Januari 2012;bahwa atas importasi yang diberitahukan dengan PIB nomor : 023543 tanggal 18 Januari 2012tidak dapat diberikan fasilitas preferensi tarif Bea masuk dalam rangka Skema ACFTA,sehingga dikenakan pembebanan sesuai dengan tarif yang berlaku umum untuk pos tarif6402.19.9000 yaitu sebesar BM : 25%;;bahwa dalam konteks ACFTA Pemerintah China menjamin bahwa hanya produkproduk yangmemenuhi persyaratan Rules of Origin

dibawah ACFTA yang dapat memperoleh kelonggarantariff.bahwa SKA, Form E, yang Pemohon Banding peroleh, diterbitkan telah benarbenar memenuhipersyaratan Rules of Origin dibawah ACFTA yang dapat memperoleh kelonggaran tariffsebagaimana dijamin oleh Pemerintah China.bahwa berdasarkan pemeriksaan Majelis atas berkas banding Pemohon Banding, diperolehpetunjuk bahwa Pemohon Banding telah melakukan importasi Shoes: TorqueA FG(Black/White/Orange Popsicle) 3 jenis barang sesuai lembar lanjutan PIB, Negara

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

,provided that the product meets the requirements of the Rules of Origin for theACFTA.