Hal inikarena PSC telah berlaku terlebih dahulu daripada Tax Treaty IndonesiaMalaysia dan berlaku mengikat sampai dengan berakhirnya jangka waktukontrak/PSC di Tahun 2018;Bahwa pada seksi V angka 1.2 (r) Production Sharing Contract tanggal 26Desember 1991 menyatakan The Contractor shall severally pay to thegovernment the income tax including the final tax on profits after taxdeduction imposed on it pursuant to the income tax law and itsimplementing regulations.

Lihat pula Seksi V angka 1.2 (r) PSC PemohonPeninjauan Kembali yang menyatakan bahwa:The Contractor shall severally pay to the Government of the Republic ofIndonesia the Income Tax including the final tax on profits after taxdeduction imposed on it pursuant to the Indonesian Income Tax Law andits implementing regulations.

This Contract shall come into effect on the Effective Date.Terjemahannya dalam Bahasa Indonesia adalah:4.1. Kontrak ini akan berlaku pada Tanggal Efektif.(Penambahan huruf tebal dari Pemohon Peninjauan Kembali);Section .2. angka 2.8 PSC:Halaman 49 dari 67 halaman Putusan Nomor 1829/B/PK/PJK/201721.2.8.

Berikut adalah kutipan butir 5 Protocol Tax TreatyIndonesia Malaysia:In connection with Article 10 "Dividends", nothing in this Article shall affectthe provisions contained in any Production Sharing Contracts relating tothe exploitation and production of oil and natural gas which have beennegotiated with the Government of Indonesia or the relevant state oilcompany of Indonesia, provided that a company which is resident inMalaysia deriving income from a Production Sharing Contract shall not beless

Periodically, PERTAMINA and CONTRACTOR shall meet to discussthe conduct of the Petroleum Operations envisaged under thisContract and will make every effort to settle amicably any problemarising therefrom.1.2. Disputes, if any, arising between PERTAMINA and CONTRACTORrelating to this Contract or the interpretation and performance of anyof the clauses of this Contract, and which cannot be settled amicably,shall be submitted to the decision of arbitration.....

For the purposes of this Agreement an individual, who is amember of a diplomatic or consular mission of one of the twoStates in the other State or in a third State and who is a nationalof the sending State, shall be deemed to be a resident of thesending State if he is submitted therein to the same obligationsin respect of taxes on income as are residents of that State;Article 111.

However, such interest may also be taxed in the State in which it arisesand according to the laws of that State, but if the beneficial owner of theinterest is a resident of the other State, the tax so charged shall notexceed 10 per cent of the gross amount of the interest.3.

State with respect to debtclaims guaranteed or insured by the Government of theother State including political subdivisions and localauthorities thereof, the Central Bank of the other Stateor any financial institution owned or controlled by thatGovernment;Notwithstanding the provision of paragraph 2, interest arising in one ofthe other Stares shall be taxable only in the other State if the beneficialowner of the interest is a resident of the other State and if the interest ispaid on a loan made

for a period of more than 2 years or is paid inconnection with the sale on credit of any industrial, commercial orscientific equipment;The competent authorities of the two States shall by mutual agreementsettle the mode of application of paragraphs 2, 3 and 4;6.

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.

be subjectchange and shall be determined by mutual discussion and agreement byboth parties at the latest of three (3) month prior to the commencementof such contract year.

The minimum quantity of the product purchasedby CJI for contract year 2012 and 2013 shall be in the minimum ofseventy thousand metric ton (70,000 MT)The quantity of the product purchased by CJI for contract year 2014onwards as referred to in Article 4.2 (d) above shall be subject tochange and shall be determined to a fixed quantity as referred to theestablishment and operation of Jombang expansion plant as agreed bythe Parties.A tolerance of minus five percent (5%) of the annual minimum totalpurchase

of each contract year respectfully, is applicable, provided thatpurchasing shall be in lot sizes in maximum of five thousand fivehundred metric ton (5,500 MT).

Isi ketentuan Pasal 14.2 danPasal 14.3 kami kutip adalah sebagai berikut:14.2 Any controversy or claim arising out of or in relation to thisAgreement, or breach hereof, shall be finally settled by arbitration inJakarta;14.3 The arbitration shall be conducted before 3 (three) arbitrators inaccordance with the Rules of Arbitration of Badan Arbitrase NasionalIndonesia then in effect in accordance with Law No. 30 of the year1999 concerning Arbitration and Alternative Dispute Resolution (as itmay be amended

be subject changeand shall be determined by mutual discussion and agreement by bothparties at the latest of three (3) month prior to the commencement of suchcontract year.

;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

The rent payable by LESSEE to LESSOR shall beUSD20,000 (Twenty Thousand United States Dollar) permonth and payable on the First (1") day of each month for theterm of this Agreement, including any extensions thereot....;Terjemahan resmi Pasal 3.1.a. Perjanjian Sewa MSN208B1174 (PKBIAYA SEWA.

The rent payable by LESSEE to LESSOR shall beUSD20,000 (Twenty Thousand United States Dollar) permonth and payable on the (20") day of each month for the termof this Agreement, including any extensions thereof....;Terjemahan resmi Pasal 3.1.a. Perjanjian Sewa MSN208B1207 (PKBIAYA SEWA. Biaya sewa yang harus dibayar oleh PENYEWAPenetapan Perkara Perdata Nomor 142/Pdt.P/2019/PN.Tim.

In addition to the rentalabove, LESSEE shall pay LESSOR an additional sum ofUSD95 (Ninety Five United States Dollars) per flight hour andUSD 15 (Fifteen United States Dollars) per cycle as a"Component Reserve Charge, .... The Component ReserveCharge shall be due and payable on the tenth (10th) day ofthe calendar month immediately following the month in whichthe flying of the Aircraft occurred... .;Terjemahan resmi Pasal 3.1.b.Perjanjian Sewa:BIAYA CADANGAN KOMPONEN.

If LESSEE fails to pay any rent, Component ReserveCharge, if any, or other amount herein provided within ten (10)calendar days from and after the date upon which the same is dueand payable, then LESSEE shall be deemed to be in default....;Terjemahan resmi Pasal 23.1. Perjanjian Sewa:Seluruh ketentuan dalam Pernanjian ini harus dilaksanakan tepatpada waktunya.

In the case of any default hereunder, LESSOR shall have theright to exercise any one or more of the following remedies: (a) ....;CD) swxerey(c) LESSOR may take possession of the Aircraft withoutdemand or notice, wherever it may be located....Terjemahan resmi Pasal 23.1.c. Perjanjian Sewa:.... Dalam hal suatu cedera janji berdasarkan Perjanjian Sewea ini,PEMBERI SEWA berhak untuk menggunakan salah satu ataubeberapa pemulihan berikut ini:(a)....;(b)....

be referred to and finally resolved andsettled by arbitration in Jakarta, Indonesia under theadministrative and procedural Rul of Arbitration of BadanArbitrase Nasional Indonesia ( BANI ) The Arbitration will beconducted by arbitration tribunal consisting of 3 ( three ) membersHal 23 dari 55 hal PUT No: 515/Pdt.G/2012/PN.JKT.BAR.wich will be appointed in accordance with said rule.The languageof the arbitration shall be English.

The decision of the arbitrationtribunal shall be final and binding upon the parties.

To the extentthat Law No.30 of 1999 date 12 August 1999 concerning Arbitrationand Alternative Dispute Resolution ( Indonesian Arbitrtion Law )applies to the Arbitration conducted under this Agreement,thefollowing provisions shall apply : (i) with respect to theimplementation of Article 56 section ( 1 ) of The IndonesianArbitration Law, the parties expressly agree that the arbitrationtribunal shall be solely bound by strict rules of law in making theirdecision and may not render an award based on

aquitableprinciple ( ex aequo et bono ) and/or other considerations ; ( ii )the parties agree to waive Article 48 section ( 1 ) and 73 paragraph( b ) of the Indonesian Arbitration Law, so that the mandate of thearbitration tribunal duly appointed shall remain in effect until afinal arbitral award has been rendered .The Lender and theBorrower expressly agree to waive any provisions of applicablelaw that would have the effect of allowing an appeal against thedecision of the Arbitration tribunal, so

Forthat purpose, an arbitration clause that forms part of acontract shall he treated as an agreement independent of the atherraseterms of the contract.

Failureto be present and/or represented at any weighing, sampling,sample preparation and moisture determination shall be deemed tobe 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.

When thedifference between the assay results of the parties for copper, goldand silver is within the splitting limits designated below, the exactmean of the assays shall be the settlement assay. In case thevariation 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.

In case the variation between theparties assays exceeds the splitting limits designated below, anumpire shall be selected in rotation from the list designated inparagraph 11.2 whose assay shall be final, provided it is not higheror 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.

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 Seller'srequest, 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 127 dari 163 halaman Putusan Nomor 1587/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 thevariation 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.

Bahwa Pasal 7 ayat (4), Pasal 12 ayat (3) dan ayat (4) Perjanjian PenghindaranPajak Berganda (P3B) atau Tax Treaty antara Pemerintah Indonesia dan Inggris,menyatakan:Pasal 7 ayat 4:Insofar as it has been customary in a Contracting State, according to its law, todetermine the profits to be attributed to a permanent establishment on the basis ofan apportionment of the total profit of the enterprise to its various parts, nothingin paragraph 2 of this Article shall preclude that Contracting State fromdetermining

the profits to be taxed by such an apportionment as may becustomary; the method of apportionment adopted shall, however, be such that theresult shall be in accordance with the principles laid down in this Article"Pasal 12 ayat (3)The term royalties as used in this Article comprises.a Payments of any kind received as a consideration for the use of, or the right touse, any copyright of leterary, artistic or scientific work, includingcinematograph films, and films or tapes for radio or television broadcasting

Putusan Nomor 809/B/PK/PJK/2011.1010b payments of any kind received as a consideration for the use of, or the right touse, any industrial, commercial or scientific equipment".Pasal 12 ayat (4)The provisions of paragraphs 1 and 2 of this Article shall not apply if thebeneficial owner of the royalties, being a resident of a Contracting State, carrieson business in the other Contracting State in which the royalties arise, through apermanent establishment situated therein, or performs in that other Stateindependent

In such case, the provisions of Article7 or Article 14 of this Agreement, as the case maybe, shall apply;"9 Bahwa berdasarkan peraturan perundangundangan perpajakan yang berlaku danberdasarkan hasil pemeriksaan sengketa banding di Pengadilan Pajaksebagaimana yang telah dituangkan dalam Putusan Pengadilan Pajak Nomor :Put.24919/PP/M.XIII/16/2010 tanggal 27 Juli 2010 serta berdasarkan penelitianatas dokumendokumen milik Termohon Peninjauan Kembali (semula PemohonBanding) dan faktafakta yang telah dapat

Action to be taken upon.encoroachment incidents/cases : Inspection and request to leave the area Shall be conductedpromptly towards all fis Hing gears, such as explosives, electricialAnd chemical fishing gears (English).b.

, alat Penangkap ikan Listrik dan kimia, (Indonesia).Sedangkan dalam Mou di atas Pukat Harimau Tidak Termasuk didalam Poin B, tetapi di dalam putusan Pengadilan dirampas untukNegara 2 set alat tangkap trawl net/Pukat Harimau;Mengacu pada MOU pada Article 10/Pasal 10 Penyelesaian Sangketayang bunyinya :Settlement of Disputes "Any difference of dispute between the partiesConcerning the interpretation and/or implemantion and/or application ofany of the provision of this Momerandum of Understanding shall

Action to be taken uponencoroachment incidents/cases : Inspection and request to leave the area Shall be conductedpromptly towards all fis Hing gears, such as explosives, electricialAnd chemical fishing gears (English) ;b.

bahanpeledak, alat penangkap ikan Listrik dan Kimia (Indonesia);Sedangkan dalam Mou diatas Pukat Harimau Tidak Termasuk didalam Poin B, tetapi di dalam putusan Pengadilan dirampas untukNegara 2 set alat tangkap trawl net/Pukat Harimau;Mengacu pada MOU pada Article 10/Pasal 10 Penyelesaian Sangketayang bunyinya :Settlement of Disputes"Any difference of dispute between the parties concerning theinterpretation and/or implemantion and/or application of any of theprovision of this Momerandum of Understanding shall

Theconstituent material of the outer sole for purposes of classification shall be taken to be thematerial having the greatest surface area in contact with the ground. In determining theconstituent material of the outer sole, no account should be taken of attached accessories orreinforcements which partly cover the sole (see Note 4 (b) to this Chapter).

Subject to Neotc 3 to this Chapter (a> The material of the upper shall be taken to be the comstitucmt material hawing the greatestexternal surface area, no count being taken of accessories or reinforcements Such as anklePatches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments: (b>) The constituent material of the outer scle shall be taken to be the material having the greatestsurface area in contact with the ground, mo account being taken of accessories or reinforcementssuch

Subject to Note 3 to this Chapter :(a The material of the upper shall be taken to be the constituent material having the greatestexternal surface area, no account being taken of accessories or reinforcements such as anklepatches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments;(b) The constituent material of the outer sole shall be taken to be the material having the greatestsurface areca in contact with the ground, no account being taken of accessories or reinforcementssuch

Economic CoOperation Between The Association Of SouthEast Asian Nation And The Peoples Republic Of China (Protokol KeduaUntuk Mengubah Persetujuan Perdagangan Barang Dalam PersetujuanKerangka Kerja Mengenai Kerjasama Ekonomi Menyeluruh Antara NegaraNegara Anggota Asosiasi BangsaBangsa Asia Tenggara Dan RepublicRakyat 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

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 3, disebutkan, sebagaimana kutipan berikut:Rule 3: Wholly Obtained ProductsWithin the meaning of Rule 2 (a), the following shall be considered as

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.

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.

Notwithstanding the provisions of paragraph 2, interest arising in oneof the two States shall be taxable only in the other State to the extentthat such interest is derived by:(i) the Government of the other State, including political subdivisionsand local authorities thereof, or(ii) the Central Bank of the other State; or(iii) a financial institution owned or controlled by the Government of theother State, including political subdivisions and local authoritiesthereof, or(iv) any resident of the other

Notwithstanding the provision of paragraph 2, interest arising in one ofthe other Stares shall be taxable only in the other State if the beneficialowner of the interest is a resident of the other State and if the interest ispaid on a loan made for a period of more than 2 years or is paid inHalaman 11 dari 30 halaman. Putusan Nomor 275/B/PK/PJK/2013connection with the sale on credit of any industrial, commercial orscientific equipment.5.

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

20%;Bahwa sebagai bahan acuan, angka 2 huruf h Surat Direktur JenderalPajak Nomor S517/PJ.343/2005 tanggal 24 Juni 2005 tentangPermohonan Penjelasan Dan Konfirmasi Atas Transaksi DenganHubungan Istimewa, menyatakan :Dalam Article 28 P3B antara Pemerintah Indonesia dan PemerintahBelanda (senada juga dengan Article 25 dari P3B Indonesia Inggeris danArticle 26 dari P3B Indonesia Luxemburg) antara lain diatur sebagaiberikut:Article 28 (Exchange of Information)The competent authority of the two States shall

Anyinformation received by one of the two States shall be treated as secret inthe same manner as information obtained under the domestic laws of thatState and shall be disclosed only to persons or authorities (including courtsand administrative 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.

disahkan dengan Keputusan Presiden Republik Indonesia Nomor 48Tahun 2004 tentang Pengesahan Framework Agreement On Comprehensive Economic CoOperation Between The Association Of South East Asian Nation And The Peoples OfChina (Persetujuan Kerangka Kerja Mengenai Kerjasanna Ekonomi Menyeluruh AntaraNegaraNegara Anggota Asosiasi BangsaBangsa Asia Tenggara Dan Republik RakyatChina);Menimbangbahwa berdasarkan Rules of Origin Rule 8 disebutkan tentang Direct Consignmentdisebutkan bahwa :The following shall

the products have not entered into trade or consumption there;iii) the products have not undergone any operation there other than unloadingand reloading or any operation required to keep them in good condition.bahwa berdasarkan Revised OCP For the Rules of Origin of the ASEANCHINA FREETRADE AREA Rule 21 disebutkan bahwaFor the purpose of implementing Rule 8(c) of the Rules of Origin for the ACFTA, wheretransportation is effected through the territory of one or more nonACFTA Parties, thefollowing shall

Within thirty (30) days from the date of transmittal of thisAward to the Parties, Respondent Pt Sumi AsihOleochemical Industry shall pay to Claimant VinmarOverseas,Ltd. the following sums:a. Damages of $5,578,461.00;b. Preaward interest in the amount of $355,339.00;c. Attorneys fees of $200,000.00;3. Interest on the total of the amounts specified in paragraph 1above shall accrue until paid at the rate applicable to unpaidjudgements as provided under the law of the States ofTexas;4.

The administrative fees and expenses of the InternationalCentre for Dispute Resolution ("ICDR"), the internationaldivision of the American Arbitration Association ("AAA"),totaling $22,550.00 shall be borne by the Parties as incurred;5. The compensation and expenses of arbitrators totaling$54,582.11 shall be borne equally by the Parties ...........:::000+ "6.

This award may be executed in any number of counterparts, each ofwhich shall be deemed an original, and all of which together shallconstitute the Award of this Tribunal;7. This award is in full settlement of all claims and counterclaimssubmitted in this arbitration.

Within thirty (30) days from the date of transmittal of thisAward to the Parties, Respondent Pt Sumi AsihOleochemical Industry shall pay to Claimant VinmarOverseas,Ltd. the following sums :a. Damages of $5,578,461.00;b. Preaward interest in the amount of $355,339.00;c. A ttorneys' fees of $200,000.00;3. Interest on the total of the amounts specified in paragraph 1above shall accrue until paid at the rate applicable to unpaidjudgements as provided under the law of the States ofTexas;4.

The administrative fees and expenses of the InternationalCentre for Dispute Resolution (ICDR), the internationaldivision of the American Arbitration Association (AAA),totaling $22,550.00 shall be borne by the Parties as incurred;5. The compensation and expenses of arbitrators totaling$54,582.11 shall be borne equally by the Parties;3.

Form E, tanggal 17Juli 2011 adalah tanggal kapal tersebut transit di Hongkong (master B/L Nomor:KMTCJMNO0015121),e bahwa benar Form E dengan Nomor: E114407H40460010 tanggal 14 Juli 2011 diissuedpada saat yang bersamaan dengan waktu ekspor barang (sesuai dengan house B/L Nomor:FSJKT11J11009 tanggal 14 Juli 2011),e bahwa Pemohon Banding sudah mengikuti ketentuan yang ada di Rule 10 (operationalcertification procedures for the rules of origin untuk ACFTA) yang menjelaskan thecertificate of origin shall

The Certificate of Origin shall be issued by the relevant governmentauthorities of the exporting party at the time of exportation or soonthereafter whenever the products to be exported can be sonsideredoriginating in the party within the meaning of the ASEANChina Rules ofOrigin.bahwa pengertian tanggal eksportasi tidak sama dengan pengertian tanggalpengapalan yang diterjemahkan oleh Terbanding sebagai tanggal B/L.bahwa Majelis berpendapat SKA (Form E) Nomor: E114407H40460010tanggal 14 Juli 2011 telah

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.

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