.: bahwa Pemohon Banding mengimpor barang berupa Security Seal TypeTSS03BS02, TSSO15BS02, TSS16BS02, TSS17D, TSSO1S, Sample (Pos 1,3, 4, 5, 6 dan 7 sesuai lembar lanjutan PIB) PIB Nomor: 160567 tanggal 04Mei 2011, diklasifikasikan ke dalam Pos tarif 8309.90.4000 sebesar BM:10% (BEBAS 100%) karena Form E Nomor: E113107107480060 yangdikeluarkan dan ditandatangani oleh Authorised Signatory of the ImportingParty pada tanggal 11 April 2011 di Shanghai EntryExit Inspection andQuarantine, China adalah benar

TSSO3BS02, TSSO15BS02, TSS16BS02, TSS17D, TSSO1S, Sample (Pos 1, 3, 4, 5,6 dan 7 sesuai lembar lanjutan PIB), diklasifikasikan ke dalam Pos tarif8309.90.4000 sebesar BM: 10% (Umum/MEN) karena ditemukan perbedaanantara tanda tangan pada Form E Nomor: E11310710707480060 tanggal 11April 2011 dan The Signature in Specimen Signatures of Officials Autorizedto Issue Certificate of Origin of the People's Republic of China ShanghaiEntry Exit Inspection And Quarantine Form E ditandatangani olehAuthorised Signatory

dengan PIB Nomor: 160567tanggal 04 Mei 2011 pembebanan bea masuknya dikenakan tarif bea masukyang berlaku umum (MEN) sebesar 10%.bahwa menurut Pemohon Banding, atas importasi Security Seal Type TSS03BS02, TSSO15BS02, TSS16BS02, TSS17D, TSSO1S, Sample (Pos 1, 3, 4, 5,6 dan 7) sesuai lembar lanjutan PIB Nomor: 160567 tanggal 04 Mei 2011,diklasifikasikan ke dalam Pos tarif 8309.90.4000 sebesar BM: 10% (BEBAS100%) karena Form E Nomor: E113107107480060 yang dikeluarkan danditandatangani oleh Authorised Signatory

Putusan Nomor 644/B/PK/Pjk/20176.10.Berdasarkan fakta yang terungkap pada persidangan dan juga telahdinyatakan Pemohon Peninjauan Kembali (semula Terbanding)pada Laporan Penelitian Keberatan (LPK) bahwa Surat dari ACLyang ditandatangani oleh Jack Ting (Authorized Signatory) tersebutbelum dilegalisasi oleh KBRI di Republik Seychelles, yaitu tempatSurat tersebut dibuat.

Oleh karenanya Pemohon Peninjauan Kembali (SemulaTerbanding) tidak dapat meyakini dokumen tersebut;Bahwa Termohon Peninjauan Kembali (semula Pemohon Banding)menyerahkan Loan Agreement tanggal 15 Juli 2009 yangditandatangani oleh George Thomas Dantes (Authorized Signatory)yang menyebutkan bahwa bunga untuk periode 1 Januari 2009sampai 19 April 2009 berdasarkan LIBOR 3 bulan tanggal 17 April2009 (1,10188%), dan bunga untuk periode 20 April 2009 sampai19 April 2010 berdasarkan LIBOR 3 bulan tanggal

30 November2009;Bahwa Loan Agreement tanggal 15 Juli 2009 tersebut tidakdiverifikasi oleh Akuntan Publik (halaman 14) Laporan KeuanganTahun 2009;Bahwa Surat dari ACL tanggal 6 Juli 2009 ditandatangani oleh JackTing (Authorized Signatory) sementara Loan Agreement tanggal15 Juli 2009 ditandatangani oleh George Thomas Dantes(Authorized Signatory).

berikut :a.Sesuai halaman 14 Laporan Keuangan tahun 2008 yang telahdiaudit oleh KAP Osman Bing Satrio & Rekan, transaksi antaraTermohon Peninjauan Kembali (semula Pemohon Banding)dengan ACL adalah transaksi antar pihak yang mempunyaihubungan istimewa;Surat ACL kepada Termohon Peninjauan Kembali (semulaPemohon Banding) tanggal 6 Juli 2009 yang pada intinyamenyatakan menyetujui permohonan penurunan rate bungamenjadi LIBOR 3 bulan pada tanggal 30 November 2009ditandatangani oleh Jack Ting (Authorized Signatory

) danhanyalah merupakan surat korespondensi antara kedua belahpihak;Surat dari ACL yang ditandatangani oleh Jack Ting (AuthorizedSignatory) tersebut belum dilegalisasi oleh KBRI di RepublikSeychelles sesuai butir 70 Peraturan Menteri Luar NegeriRepublik Indonesia Nomor 09/A/KP/XII/2006/01 ;Loan Agreement tanggal 15 Juli 2009 yang ditandatangani olehGeorge Thomas Dantes (Authorized Signatory) yangmenyebutkan bahwa bunga untuk periode 1 Januari 2009sampai 19 April 2009 berdasarkan LIBOR 3 bulan tanggal17

EntryExit Inspection and Quarantine Bureau of The Peoples Rof China;bahwa berdasarkan Attachment A: Operational Certification Procedures for The Rules of OriginAseanChina Free Trade Area, disebutkan:Rule 6The Government authorities designated to issue the Certificate of Origin shall, to the best competence and ability, carry out proper examination upon each application for the Certificate ofto ensure that: (a) The application and the Certificate of Origin are duly completed and signedauthorised signatory

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)

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

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

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

terhadap uraian masalah dan dokumen pelengkap adalahsebagai berikut:a) Berdasarkan Rule 6 Attachment A Operational Certification Procedure (OCP)Anex 3 attachment A ditegaskan bahwa"Rule 6The Government authorities designated to issue the Certificate of Origin shall,to the best of their competence and ability, carry out proper examination uponeach application for the Certificate of Origin to ensure that(a) The application and the Certificate of Origin are duly completed andsigned by the authorised signatory

The application and the Certificate of Origin are duly completed and signedby the authorised signatory;b. The origin of the product is in conformity with the ASEANChina Rules ofOrigin;c. The other statements of the Certificate of Origin correspond to supportingdocumentary evidence submittedd.

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

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

The application and the Certificate of Origin are duly completed and signedby the authorised signatory;b. The origin of the product is in conformity with the ASEANChina Rules ofOrigin;c. The other statements of the Certificate of Origin correspond to supportingdocumentary evidence submittedd. Description quantity and weight of goods, marks and number of packages,number and kinds of packages, as specified, conform to the products to beexported5.

The application and the Certificate of Origin (Form D) are duly completed andsigned by the authorised signatory,2. The origin of the product is in conformity with the provisions of Chapter 3 ofthis Agreement,3.

The application and the Certificate of Origin (Form D) are duly completed andsigned by the authorised signatory;. The origin of the product is in conformity with the provisions of Chapter 3 ofthis Agreement;.

Zhang Hong.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 Originshall, to the best of their competence and ability, carry out properexamination upon each application for the Certificate of Origin to ensurethat:(a) The application and the Certificate of Origin are duly completed andsigned by the authorised signatory

Certification Procedures (OCP) For The Rules OfOrigin Of The AseanChina Free Trade Area pada Rule 7 dinyatakan The Issuing Authorities shall, to thebest of their competence and ability, carry out proper examination of each application for the Certificate ofOrigin (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

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

Namun Terbanding berpendapat bahwa Surat ACL yang ditandatangani oleh Jack Ting (Authorized Signatory) tersebut bedilegalisasi oleh KBRI di Republik Seychelles, yaitu tempat Surat tersebut dibMengacu pada angka 71 Permenlu 09/A/KPXI/2006/01, atas dasar itu, semua pihak yberkepentingan di Indonesia khususnya di Daerah harus menolak dokumendokumen ytidak atau belum dilegalisasi sesuai ketentuan yang dimaksud di atas.

Revised Operational Certification Procedures (Ocp) .The Rules Of Origin Of The AseanChina Free Trade Area pada Rule 7 dinyatakan Issuing Authorities shall, to the best of their competence and ability, carry out proexamination 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 completedaccordance with the requirements as defined in the overleaf notes of the Certificof Origin (Form E), and signed by the authorised signatory

Operational Certification Procedures (Ocp) IThe Rules Of Origin Of The AseanChina Free Trade Area pada Rule 7 dinyatakan 7Issuing Authorities shall, to the best of their competence and ability, carry out projexamination 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 completedaccordance with the requirements as defined in the overleaf notes of the Certific.of Origin (Form E), and signed by the authorised signatory

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:(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