Rangka ASEANChina Free Trade Area, didalamPeraturan Menteri Keuangan Nomor 235/PMK.011/2008 tentangPenetapan Tarif Bea Masuk Dalam Rangka ASEANChina FreeTrade Area, tidak ada larangan tentang Tanggal B/L mendahuluiTanggal SKA atas impor barang terkait dengan pemberlakuanperjanjian perdagangan bebas (Free Trade Area) antar Negara.bahwa berdasarkan Rule 12, Rules Of Origin For The AseanChina Free Trade Area disebutkan A claim that products shallbe accepted as eligible for preferential concession shall

Area disebutkan The Certificate of Originshall be issued by the relevant Government authorities of theexporting Member State at the time of exportation or soonthereafter whenever the products to beexported can be consideredoriginating in that Party within the meaning of the ASEAN China Rules of Origin.bahwa berdasarkan Apendix 1 Rule 11 Revised OperationalCertification Procedures for the Rules of Origin of the ASEAN CHINA Free Trade Area disebutkan In principle, a Certificate of Origin (Form E) shall

In exceptional cases where the Certificate of Origin(Form E) has not been issued by the time of shipment or no laterthan three (3) days from the date of shipment, at the request of theexporter, the Certificate of Origin (Form E) shall be issuedretroactively in accordance with the domestic laws, regulationsand administrative rules of the exporting Party within twelve (12)months from the date of shipment, in which case it is necessary toindicate ISSUED RETROACTIVELY in Box 13.

ASEANChina) disahkan denganPeraturan Presiden RI no. 37 tahun 2011, disebutkan pada Pasal 2 :Perubahan perubahan dimasa depan pada Lampiran 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

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

(vide bagian witnesseth/menerangkanterlebih dahulu);Bahwa jika mencermati bagianwitnesseth/menerangkan terlebih dahulu,harga kontrak sewa tahunan adalah sebesar Us$ 5000, (lima ribu dollaramerika serikat) dan setiap tahun harga kontrak sewa tahunan meningkatsebesar Us$ 1.000, (seribu dollar amerika serikat):Bahwa pada section (pasal) 1 (satu) Contract Of Lease (KontrakSewa/Perjanjian) tersebut Penggugat dan Tergugat telah menyepakatitentang jangka waktu perjanjian yang bunyinya: this lease shall

This Lease shall not bedeemed extended beyond that period of time for any cause or reasonwhatsoever, and unless its term is seasonably renewed as provided for insection 16 hereof (hereinafter reffered to as the "RENEWED YEARLYTERM), the possesion of the LEASED PREMISES by the LESSE, after thetermination of said terms shall be considered illegal.

Incase LESSEE elects to extend the lease, as far as the yearly rental amountis concerned, provision under section 1 shall apply. TERJEMAHANINDONESIAnya adalah: Lima bulan sebelum berakhirnya JANGKAWAKTU TAHUNAN AWAL atau JANGKA WAKTU TAHUNAN YANGDIPERPANJANG berikutnya, PENYEWA harus menyampaikan kepadaYANG MENYEWAKAN, apakah KONTRAK SEWA tersebut akandiperpanjang atau tidak.

This Lease shall not be deemed extendedbeyond that period of time for any cause or reason whatsoever, and unlessits term is seasonably renewed as provided for in section 16 hereof(hereinafter reffered to as the "RENEWED YEARLY TERM), the possesionof the LEASED PREMISES by the LESSE, after the termination of saidterms shall be considered illegal.

TERJEMAHANINDONESIAnyaadalah: PENYEWA memiliki hak prioritas untuk mendapatkan tawaran untukmemperpanjang sewa dari YANG MENYEWAKAN setelah 5 tahun.Bahwa mengenai besar uang sewa pertahun dan kenaikan uang sewa setiap tahun menurut Contract Of Lease (Kontrak Sewa/Perjanjian), diaturpada bagian WITNESSETH, yang bunyinya: the LESSEE shall pay inadvance within the first week of april each year to the LESSOR, for each ofthe first year and the second year of this CONTRACT OF LEASE the yearlyrent amount

This Policy shall be construed in accordance with Indonesia Law and anydispute or difference between the Insured and the Insurers shall be submitted toarbitration in Jakarta in accordance with the Statutory provision for arbitrationfor the time being in force"(vide Bukti T1)Hal. 7 dari 18 hal. Putusan No.373/Pdt.G/2013/PN.Jkt.

This Policy shall be construed in accordance with Indonesia Law and any disputeor difference between the Insured and the Insurers shall be submitted to arbitrationin Jakarta in accordance with the Statutory provision for arbitration for the timebeing in force";Menimbang, bahwa sesuai dengan ketentuan Pasal 3 UndangUndang RepublikIndonesia Nomor : 30 Tahun 1999 tentang Arbitrase dan Alternatif PenyelesaianSengketa menyatakan Pengadilan Negeri tidak berwenang untuk mengadili sengketapara pihak yang

Provisional payment of ninety (90)percent of the provisional payment value shall be made by Buyerwithin three (3) Business days after the Date of Arrival. At Sellersrequest, Buyer shall make an advance provisional payment toSeller at any time after Concentrates have departed Port ofLoading.

Failureto be present and/or represented at any weighing, sampling,Halaman 132 dari 186 halaman Putusan Nomor 1589/B/PK/PJK/201 717.sample preparation and moisture determination shall be deemedto be a waiver of the right only in such instance;10.2 Sample Lot. A sample lot of Concentrates shall beapproximately five hundred (500) Wet Metric Tonnes. Weighingand sampling shall be done contemporaneously;10.3 Sample Splits.

Buyer and Sellershall assay in good faith their respective sample splits and theassay results for copper, gold and silver shall be exchanged bycrossing mail or other mutually agreed procedure. Gold and silverassays shall be made in accordance with fire assaying methods,adjusted for slag losses and cuple absorption. The umpire, whenrequired as contemplated by paragraph 11.2, shall be soinstructed.

In case thevaniation between the parties assays exceeds the splitting limitsdesignated below, an umpire shall be selected in rotation from thelist designated below whose assay shall be final, provided it is nothigher or lower than the original assays.

8.5, the parties shall agree to theapplicable splitting limits for such additional impurities;11.4 Cost of Umpires Assay.

On Comprehensive Economic CoOperation BetweenAssociation Of South East Asian Nation And The Peoples Republic Of China (ProtKedua Untuk Mengubah Persetujuan Perdagangan Barang Dalam Persetujuan KeranKerja Mengenai Kerjasama Ekonomi Menyeluruh Antara NegaraNegara Anggota AsosBangsaBangsa Asia Tenggara Dan Republic Rakyat China), yaitu pada Annex 3 "RulesOrigin 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 tcoriginating and eligible for preferential concessions if they conform to the orrequirements under any one of the following: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 utRule 4, Rule 5 or Rule 6.bahwa pada Rule 3, disebutkan, sebagaimana kutipan berikut:Rule 3: Wholly Obtained ProductsWithin the meaning of Rule 2 (a), the following shall be considered as wholly

On Comprehensive Economic CoOperation BetweenAssociation Of South East Asian Nation And The Peoples Republic Of China (ProtKedua Untuk Mengubah Persetujuan Perdagangan Barang Dalam Persetujuan KeranKerja Mengenai Kerjasama Ekonomi Menyeluruh Antara NegaraNegara Anggota AsosBangsaBangsa Asia Tenggara Dan Republic Rakyat China), yaitu pada Annex 3 "RulesOrigin 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 tcoriginating and eligible for preferential concessions if they conform to the orrequirements under any one of the following: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 u1Rule 4, Rule 5 or Rule 6.bahwa pada Rule 3, disebutkan, sebagaimana kutipan berikut:Rule 3: Wholly Obtained ProductsWithin the meaning of Rule 2 (a), the following shall be considered as wholly

Presiden Republik Indonesia Nomor 37 Tahun 2011, dalammelaksanakan kerjasama ACFTA dimaksud disepakati untuk menggunakan Rule ofOrigin (ROO) Form E atau Surat Keterangan Asal Barang Form E, yang diatur secara rincidalam Revised Operational Certification Procedures 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

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;Menimbangd) Description, quantity and weight of products, marks and number of packages,number and kinds of packages, as specified, conform to the products to be exported;e) Multiple items declared on the same Certificate of Origin (Form E) shall

yangabstrak sehingga tidak mudah diidentifikasi;bahwa sebagai upaya untuk mengetahui bagaimana seharusnya memaknai "penyerahan jasa" sebagaimanatertera pada Pasal 4 huruf c UndangUndang PPN, mengingat belum ditemukannya penjelasan yang jelasterkait hal tersebut pada penjelasan undangundang, dapat Terbanding uraikan sebagai berikut :bahwa berdasarkan article tiga puluh satu EU VAT Directive tentang Place of Supply of Goods dinyatakanbahwa where goods are use dispatched or transported, the place of supply shall

be deemed to be theplace where the goods are located at the time when the supply takes place;bahwa berdasarkan article empat puluh tiga EU VAT Directive tentang General Rules Place of Supply ofService dinyatakan bahwa the place of supply of service shall be deemed to be the place where thesupplier has established his business or has a fixed establishment from which the service is supplied, or, inthe absence of such a place of business or fixed establishment, the place where he has his permanentaddress

;The obligations of PERTAMINA hereunder shall be deemed to havecomplied with by the delivery to CONTRACTOR within one hundred andtwenty (120) days after the end of each Calendar Year, of documentaryproof in accordance with the Indonesian fiscal laws that liability for the abovementioned taxes has been satisfied, except that with respect to any of suchliabilities which CONTRACTORS may be obliged to pay directly,PERTAMINA shall reimburse it only out of its share of production hereunderwithin sixty

Bahwa dalam Section IV Pasal 1.3 huruf b kontrak Bagi Hasil BlokRokan Antara Perusahaan Pertambangan Minyak dan Gas Bumi Negara(PERTAMINA) dan Pemohon Banding, dinyatakan sebagai berikut:PERTAMINA shall:(a)(b) Except with respect to CONTRACTOR's obligation to pay the IncomeTax Including final tax on profits after tax deduction as set forth atsubsection 1.2(r) of this Section IV. assume and discharge otherIndonesian taxes of CONTRACTOR including value added tax,transfer tax, import and export duties

,;The obligations of PERTAMINA hereunder shall be deemed to havecomplied with the delivery to CONTRACTOR within one hundred andtwenty (120) days after the end of each Calender Year, ofdocumentary proof in accordance with the Indonesian fiscal laws thatHalaman 13 dari 38 halaman.

Overhead AllocationGeneral and Administrative cost, other themdirect charges, allocable to this opration should be determined by adetailed study, and the method determined by such study shall beapplied each Year consistenly. The method selected must be approvedby PERTAMINA, and such approval can be reviewedperiodically byPERTAMINA and the CONTRACTOR.

Laws and Regulations, yangantara lain mengaturbahwa:2.1 The laws of the Republis of Indonesia shall apply tothis Contract, danSection IV Rights and Obligations ofthe Parties:CONTRACTOR shall(b) furnish all technical aid, including foreignpersonnel, required for the performance oftheWork Program, payment whereof requires ForeignExchange;(c) furnish such other Funds for the performance ofthe Work Program that required payment inForeign Exchange, including payment to foreignthird parties who perform

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.

12 Januari 2012 adalah bukan invoice seperti yang tercantumdalam Kolom 10 Form E sehingga tidak sesuai dengan Rule 23, Appendix1, Attachment A, 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

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.

XXX dengan MMC atas Offshore Operation andTechnical Assistance Agreement tertanggal 11 Desember 1996 dinyatakan bahwa:Section 2 MMC SUPPORT SERVICEMMC 's services shall be performed in Japan or elsewhere outside of theRepublic of Indonesia,2.2Offshore Business Operations Advice.

When reasonably requested byPTSC, MMC shall provide advice and consultations to PTSC.....2.2.9legal matters, such as contract drafting and review, advice and assistance withdefending and prosecuting and settling and compromising any litigation or claims ofliability.bahwa berdasarkan uraian klausal tersebut diatas, MMC memberikan dukunganpemberian jasa bantuan operasional dan teknis, knususnya yang berkaitan denganjasa bantuan hukum/ legal kepada PT. XXX.

XXX dengan MMCsection 4 yaitu:"..MMC shall send to PT. XXX an invoice for any of the following incurred in the priormonth: a) the support fee, b) expenses that are reimbursable by PT. XXX to MMCpursuant to this agreement.bahwa berdasarkan uraian klausal tersebut diatas, MMC menagih kepada PT.XXX untuk melakukan reimbursement atas jasa legal tersebut;bahwa oleh karena penagihan oleh MMC ini telah sesuai dengan perjanjian,maka PT.

Pasal 2.3 Perjanjian No. 007 dan Perjanjian No.008, Tergugat harus menyerahkan kapal kepada Penggugat paling lambat 10(sepuluh) bulan setelah menerima pe mbayaran pertama atas kapal terseb ut.Berikut kami kutipkan Pasal 7.1 dan Pasal 2.3 Perjanjian No. 007 danPerjanjian No. 008 :Pasal 7.1 Perjanjian No. 007 dan Perjanjian No. 008"The Vessel shall be delivered by the Builder to the Owner at the latest10 (ten) months after receiving the Ist (first) Payment of the Vessel inaccordance with Article 2

Pasal 2.3 Perjanjian No. 007"Ovvners shall pay the Contract Price to the Builder in three (3)phases as follows :a) Ist (First) Payment: 10% (percent) of the contract price amountingto SGD. 110,000 (Singapore Dollars one hundred ten thousandonly), shall be paid within seven (7) working days after contractsigning;b) 2nd (Second) Payment: 10% (percent) of the contract priceamounting to SGD. 110,000 (Singapore Dollars one hundred tenthousand only), shall be paid upon the accomplishment of theKeel Laying

;c) 3rd (Third) Payment: 80% (eighty percent) of the contract priceamounting to SGD. 880,000 (Singapore Dollars eight hundred eightythousand only), shall be paid upon delivery of the vessel and beforedeparture of the Vessel from Builder's yard";Pasal 2.3 Perjanjian No. 008"a) Ist (First) Payment: 10% (percent) of the contract priceamounting to SGD. 195,000 (Singapore Dollars one hundred ninetyPutusan No.342/Pdt.G/2014/PN.Jkt.Pst.five thousand only), shall be paid within seven (7) working daysafter

contract signing;b) 2nd (Second) Payment: 10% (percent) of the contract priceamounting to SGD. 195,000 (Singapore Dollars one hundred ninetyfive thousand only), shall be paid upon the accomplishment of theKeel Laying;c) 3rd (Third) Payment: 80% (elghty percent) of the contract priceamounting to SGD. 1,560,000 (Singapore Dollars one million fivehundred sixty thousand only), shall bepaid upon defivery of thevessel and before departure of the Vessel from Builder'syard;3.

007 dan Perjanjian 008sebagaimana kami kutipkan di bawah ini :Pasal 8.4 Perjanjian 007 dan Perjanjian 008Right to Rescind for Excessive DelayIf the total accumulated time of all delays on account of the causes specified inarticle 8.1, amounts to ninety (90) days or more; then, in such event, the Ownermay rescind this Contract in accordance with theprovisions of article 10 here of.Pasal 10.1 huruf b Perjanjian 007 dan Perjanjian 008Putusan No.342/Pdt.G/2014/PN.Jkt.Pst.Right of RescissionThe Owner shall

Putusan No.182PK/Pdt/2006Perjanjian tersebut (vide buktu T1);Untuk lengkapnya dengan ini kami kutip ketentuan yangterdapat di dalam pasal 17 mengenai perselisihan / Disputesdalam charter party tersebut yang berbunyi sebagaiberikutThat should any dispute arise between owners and theCharterers, the matter in dispute shall be referred tothree persons at London, one Person to be appointed by eachof the parties hereto, and the third by the two so chosen,their decision or that of any two of them, shall

The arbitrator shall becommercial men.Terjemahan dari klausul disputes/perselisihan di atasadalah sebagai berikutBahwa seandainya timbul perselisihan antara para pemilikdan para penyewa, masalah yang diperselisihkan harusdisampaikan kepada tiga orang di London, satu orang harusditunjuk oleh masing masing pihak perjanjian sewa ini, danorang ketiga oleh dua orang yang dipilih, keputusan merekaatau keputusan kedua dari mereka akan bersifat tetap danuntuk keperluan melaksanakan keputusan, kesepakatan

SohandiKawilarang.Isi putusan Mahkamah Agung.Terlepas dari alasan kasasi, putusan PengadilanTinggi / Pengadilan Negeri harus dibatalkan denganalasan Mahkamah Agung sendiri karena Pengadilan Tinggisalah menerapkan hukum.Dalam policy No. 49/DO/37/08 tanggal 10 Agustus 1978 dibawah bagian tentang conditons telah ditentukan bahwaall differences arising out of this policy shall bereferred to the decision of an arbitrator to beappointed in writing by the parties in different cex orif they cannot agree

Klasifikasi Barangbahwa berdasarkan Sub Heading Explanatory Notes, Sub heading 1507.10disebutkan:Fixed vegetable oils, fluid or solid, obtained by pressure, shall be consideredas crude if they have undergone no processing other than decantation,centrifugation or filtration, provided that, in order to separate the oils fromsolid particles only mechanical force, such as gravity, pressure or centrifugalforce, has been employed, excluding any adsorption filtering process,fractionation or any other physical

If obtained byextraction an oil shall continue to be considered as crude, provided it hasundergone no change in colour, odour or taste when compared with thecorresponding oil obtained by pressure.bahwa berdasarkan BTKI 2012, pos tarif 15.12, susunan possubpos nyaadalah sebagai berikut :15.12 Minyak biji bunga matahari, safflower atau Sunflowerseed, safflowebiji kapas dan fraksinya, dimurnikan oil and fractions thereof,maupun tidak, tetapi tidak dimodifikasi refined, but not chemicalsecara kimia.

The arbitration panel shall consist of there (3)Hal. 5 dari 66 halaman putusan perkara Nomor 914/Pdt.G/2014/PN Dps.13.14.arbitrators, one (1) closed by the complainant, one (1) chosen by the respondentand a chairman chosen by the arbitrators named by the complainant and therespondent dalam terjemahan bebasnya berarti: Perselisihan antara para pihakyang muncul dan perjanjian ini atau dari perjanjian lain yang terkait denganperjanjian ini yang tidak dapat diselesaikan oleh Presiden Direktur yangmenyewakan

The arbitrationpanel shall consist of three (3) arbitrators, one (1) chosen by thecomplainant, one (1) chosen by the respondent and a chairman chosen bythe arbitrators named by the complainant and the respondent;The Parties expressly agree that :(a) the arbitration tribunal shall decide the matter as expeditiously aspossible, and the arbitration shall be complete and the decisionissued by the arbitrators no later than twelve (12) months after thedate of commencement of the arbitration proceedings

(being thedate of service of the complaint by the party initiating thearbitration), unless the arbitration panel finds good cause to permitan extension of the time for completion;(b) the arbitrators shall only reach their decision by applying strict rulesof law to the facts and shall not purport to resolve any dispute exaequo et bono;(c) the arbitration shall be conducted in the English language;(d) any decision of the arbitration tribunal shall be final, binding andincontestable and no Party shall

dispute or question the decision ofthe arbitration tribunal before any judicial authority in the Republicof Indonesia or elsewhere;(e) each Party shall bear the expenses, such as traveling, meals andlodging expenses, which It incurs in connection with the arbitration.Hal. 15 dari 66 halaman putusan perkara Nomor 914/Pdt.G/2014/PN Dps.16The fees and expenses of the arbitrating entity and other relatedexpenses shall be borne by the losing Party unless otherwisedetermined by the arbitrating entity;

14.3 Pending the submission to arbitration and thereafter until the arbitrationtribunal issues its decision, each Party shall, except in the event ofexpiration, termination or failure by any of the other Parties to obey orcomply with a specific order or decision of the arbitration tribunal,continue to perform all of its obligations under this Agreement withoutprejudice to a final adjustment in accordance with the said award;Terjemahan dalam Bahasa Indonesia :Pasal 14 ARBITRASI;14.114.2Perselisihan

Economic CoOperation Between The Association Of South East Asian Nation And The PeoplesRepublic Of China (Protokol Kedua Untuk Mengubah Persetujuan PerdaganganBarang Dalam Persetujuan Kerangka Kerja Mengenai Kerjasama EkonomiMenyeluruh Antara NegaraNegara Anggota Asosiasi BangsaBangsa Asia TenggaraDan Republic Rakyat China), yaitu pada Annex 3 "Rules Of Origin For The TheAseanChina Free Trade Area", dinyatakan:Rule 2: Origin CriteriaFor the purposes of this Agreement, products imported by a Party shall

be deemed tobe originating and eligible for preferential concessions if they conform to the originrequirements under any one of the following: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 eligibleunder Rule 4, Rule 5 or Rule 6.bahwa pada Rule 3, disebutkan, sebagaimana kutipan berikut:Rule 3: Wholly Obtained ProductsWithin the meaning of Rule 2 (a), the following shall be considered

Economic CoOperation Between TheAssociation Of South East Asian Nation And The Peoples Republic Of China (ProtokolKedua Untuk Mengubah Persetujuan Perdagangan Barang Dalam Persetujuan KerangkaKerja Mengenai Kerjasama Ekonomi Menyeluruh Antara NegaraNegara AnggotaAsosiasi BangsaBangsa Asia Tenggara Dan Republic Rakyat China), yaitu pada Annex 3"Rules 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 beoriginating and eligible for preferential concessions if they conform to the originrequirements under any one of the following: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 eligibleunder Rule 4, Rule 5 or Rule 6.bahwa pada Rule 3, disebutkan, sebagaimana kutipan berikut:Rule 3: Wholly Obtained ProductsWithin the meaning of Rule 2 (a), the following shall be considered

On Comprehensive Economic CoOperation BetweenAssociation Of South East Asian Nation And The Peoples Republic Of China (ProtKedua Untuk Mengubah Persetujuan Perdagangan Barang Dalam Persetujuan KeranKerja Mengenai Kerjasama Ekonomi Menyeluruh Antara NegaraNegara Anggota AsosBangsaBangsa Asia Tenggara Dan Republic Rakyat China), yaitu pada Annex 3 "RulesOrigin 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 tcoriginating and eligible for preferential concessions if they conform to the orrequirements under any one of the following: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 u1Rule 4, Rule 5 or Rule 6.bahwa pada Rule 3, disebutkan, sebagaimana kutipan berikut:Rule 3: Wholly Obtained ProductsWithin the meaning of Rule 2 (a), the following shall be considered as wholly

For the purposes of this Agreement an individual, who is a member of adiplomatic or consular mission of one of the two States in the other Stateor in a third State and who is a national of the sending State, shall bedeemed to be a resident of the sending State if he is submitted therein tothe same obligations in respect of taxes on income as are residents of thatState;Article 111.

Notwithstanding the provision of paragraph 2, interest arising in oneof the other Stares shall be taxable only in the other State if thebeneficial owner of the interest is a resident of the other State and ifthe interest is paid on a loan made for a period of more than 2 years oris paid in connection with the sale on credit of any industnal,commercial or scientific equipment.5.

The competent authorities of the two States shall by mutualagreement settle the mode of application of paragraphs 2, 3 and 4.6.

Thecalculation of this interest rate shall become effective as from the date ofthe loan agreement". Pasal tersebut jelas menyebutkan tingkat bungayang dibebankan dan sejak kapan perhitungan tingkat bunga berlakuefektif.

Any informationreceived by one of the two States shall be treated as secret in the samemanner as information obtained under the domestic laws of that State andshall be disclosed only to persons or authorities (including courts andadministrative bodies) involved in the assessment or collection of, theenforcement in respect of, or the determination of appeals in relation to, thetaxes covered by the Agreement. Such persons or authorities shall use theinformation only for such purposes.