For the purposes of claiming preferential tariff treatment, theimporter shall submit to the customs authority of the importingMember State at the time of import, a declaration, a Certificateof Origin (Form D) including supporting documents (i.e.invoices and, when required, the through Bill of Lading issuedin the territory of the exporting Member State) and otherdocuments as required in accordance with the laws andregulations of the importing Member State;2.

In cases when a Certificate of Origin (Form D) is rejected bythe customs authority of the importing Member State, thesubject Certificate of Origin (Form D) shall be markedaccordingly in Box 4 and the original Certificate of Origin (FormD) shall be returned to the issuing authority within a reasonableperiod not exceeding sixty (60) days. The issuing authority shallbe duly notified of the grounds for the denial of tariff preference.3.

Berdasarkan Rule 18 OCP ATIGA sebagaiberikut:Halaman 7 dari 68 halaman Putusan Nomor 276/B/PK/PJK/2017The importing Member State may request the issuing authority ofthe exporting Member State to conduct a retroactive check atrandom and/or when it has reasonable doubt as to the authenticityof the document or as to the accuracy of the information regardingthe true origin of the goods in question or of certain parts thereof.Upon such request, the issuing authority of the exporting MemberState shall

conduct a retroactive check on a producer/exporter'scost statement based on the current cost and prices, within a sixmonth timeframe, specified at the date of exportation subject to thefollowing conditions:(a) The request for retroactive check shall be accompanied withthe Certificate of Origin (Form D) concerned and shall specifythe reasons and any additional information suggesting that theparticulars given on the said Certificate of Origin (Form D) maybe inaccurate, unless the retroactive check

of the exporting Member State theresult of determination whether or not the good is originatingshall be completed within one hundred and eighty (180) days.While awaiting the results of the retroactive check, paragraph(c) shall be applied Retroactive checks sebagaimanadisebutkan di atas dilakukan tidak terbatas pada keraguanreceiving authority atas origin criteria yang tercantum dalamHalaman 8 dari 68 halaman Putusan Nomor 276/B/PK/PJK/20176)Form D.

abstrak sehingga tidak mudah diidentifikasi;bahwa sebagai upaya untuk mengetahui bagaimana seharusnya memaknai "penyerahanjasa" sebagaimana tertera pada Pasal 4 huruf c UndangUndang PPN, mengingat belumditemukannya penjelasan yang jelas terkait hal tersebut pada penjelasan undangundang,dapat Terbanding uraikan sebagai berikut :bahwa berdasarkan article tiga puluh satu EU VAT Directive tentang Place of Supply ofGoods dinyatakan bahwa where goods are use dispatched or transported, the place ofsupply shall

be deemed to be the place where the goods are located at the time when thesupply takes place;bahwa berdasarkan article empat puluh tiga EU VAT Directive tentang General RulesPlace of Supply of Service dinyatakan bahwa the place of supply of service shall bedeemed to be the place where the supplier has established his business or has a fixedestablishment from which the service is supplied, or, in the absence of such a place ofbusiness or fixed establishment, the place where he has his permanent address

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 the placewhere 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

And The Peoples RepublicOf China, dalam melaksanakan kerjasama ACFTA dimaksud disepakati untuk menggunakan Rule of Origin(ROO) Form E atau Surat Keterangan Asal Barang Form E, yang diatur secara rinci dalam RevisedOperational Certification Procedures (OCP) For The Rules Of Origin Of The AseanChina Free TradeArea;bahwa berdasarkan Appendix I: Revised Operational Certification Procedures (OCP) For The Rules OfOrigin Of The AseanChina Free Trade Area pada Rule 7 dinyatakan The Issuing Authorities shall

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 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

Relevant Government authorities in the importing Member State shall accept Certificates ofOrigin (Form D) in cases where the sales invoice is issued either by a company located in athird country or by an ASEAN exporter for the account of the said company, provided that thegoods meet the requirements of Chapter 3 of this Agreement;2.

The exporter shall indicate third country invoicing and such information as name andcountry of the company issuing the invoice in the Certificate of Origin (Form D);bahwa berdasarkan Pasal 2 ayat (1) huruf a Persetujuan Perdagangan Barang Asean (ASEAN Trade inGoods Agreement) dinyatakan ASEAN adalah Perhimpunan Bangsabangsa Asia Tenggara yangterdiri dari Brunei Darussalam, Kerajaan Kamboja, Republik Indonesia, Laos, Malaysia, UniMyanmar, Republik Filipina, Republik Singapura, Kerajaan Thailand dan

Republik Indonesia Nomor 37 Tahun 2011, dalam melaksanakankerjasama ACFTA dimaksud disepakati untuk menggunakan Rule of Origin (ROO) Form E atau SuratKeterangan Asal Barang Form E, yang diatur secara rinci dalam Revised Operational CertificationProcedures (OCP) For The Rules Of Origin Of The AseanChina Free Trade Area;bahwa berdasarkan Appendix I: Revised Operational Certification Procedures (Ocp) For The Rules OfOrigin Of The AseanChina Free Trade Area pada Rule 7 dinyatakan The Issuing Authorities shall

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

Penjual setuju untuk menjual, mengalihkan, menyampaikandan menetapkan dan pembeli setuju untuk membeli seluruh hak,kepemilikan dan interest Penjual pada, dan berdasarkanperjanjianperjanjian Sumatra B dengan syarat dan ketentuanyang dicantumkan dalam perjanjian ini...Perjanjian Pengalihan 1968 dalam Pasal V.B.1 menyatakan secarajelas ketentuan para penjual untuk mempertahankan interest, sebagaiberikut:Buyer shall pay to seller within sixty days following the end ofeach calendar quarter from the proceeds

Ketentuan KBH Blok B yangdisepakati oleh Pemerintah Indonesia dan Pemohon Peninjauan Kembalimenetapkan pembagian antara pemerintah dan Pemohon PeninjauanKembali sebagai berikut:KBH Blok B 1978:Article 6.1.5of the crude oil remaining after deducting First Tranche Petroleuminvestment credit and Operating Costs, PERTAMINA shall be entitledto take and received 65.9091% and CONTRACTOR shall be entitledto take and receive 34.0909%;Article 6. 2.3 (a)for natural gas from the Arun Gas Field produced to supportPERTAMINA's

Section 5.2(s)dari KBH Blok B menyatakan sebagai berikut:Contractor shall:(s) pay to the Government of The Republic of Indonesia the IncomeTax including final tax on profits after tax deduction imposed on itpursuant to the Indonesian Income Tax Law and its implementingRegulations.

CONTRACTOR shall comply with the requirements ofthe law in particular with respect to filing of returns, assessment of taxand keeping and showing ofbooks and records;Yang terjemahan Bahasa Indonesianya adalah sebagai berikut:KONTRAKTOR harus: ...

Persentase pembagiansebagaimana disetujui dan dinyatakan dalam KBH Blok B adalah sebagaiberikut:KBH Blok B 1978:Article 6.1.5of the crude oil remaining after deducting First Tranche Petroleuminvestment credit and Operating Costs, PERTAMINA shall beentitled to take and received 65.9091% and CONTRACTOR shallbe entitled to take and receive 34.0909.8462%;Article 6.2.3(a)for natural gas from the Arun Gas Field produced to supportPERTAMINA's export sales contracts of LNG and LPG, 20.4545%for PERTAMINA

Persetujuan Penghindaran Pajak Berganda (P3B) antara Pemerintah RepublikIndonesia dengan Pemerintah Kerajaan Belanda menyatakan:Pasal 1:"This Agreement shall apply to persons who are residents of one or both of the twoStates" ;Pasal 1 Persetujuan Penghindaran Pajak Berganda (P3B) antara PemerintahRepublik Indonesia dengan Pemerintah Kerajaan Belanda dalam versi Indonesiaadalah :"Persetujuan ini berlaku terhadap orang dan badan yang menjadi penduduk salahsatu atau kedua Negara" ;Pasal 11:(1) "Interest

arising in one of the two States and paid to a resident of the otherState may be taxed in that other State" ;(2) "However, such interest may also be taxed in the State in which it arises andaccording to the laws of that State, but if the beneficial owner of the interest isa resident of the other State, the tax so charged shall not exceed 10 per cent ofthe gross amount of the interes" ;(4) "Notwithstanding the provision of paragraph 2, interest arising in one of the twoStates shall be taxable only

in the other State if the beneficial owner of theinterest is a resident of the other State and if the interest is paid on a loanmade for a period of more than 2 years or is paid in connection with the saleon credit of any industrial, commercial or scientific equipment' ;(5) "The competent authorities of the two States shall by mutual agreementsettle the mode of application of paragraphs 2, 3 and 4".Pasal 11 Persetujuan Penghindaran Pajak Berganda (P3B) antara PemerintahRepublik Indonesia dengan

Putusan Nomor 303/B/PK/PJK/2017The 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 documentary proofin 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

Bahwa dalam Section IV Pasal 1.3 huruf b kontrak Bagi Hasil Blok RokanAntara 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 thatliability for the above mentioned taxes has been satisfied, except thatwith repect to any of such liabilities which CONTRACTORS may beobliged to pay directly, PERTAMINA shall reimburse it only out of itsshare of production hereunder within sixty (60

Overhead AllocationGeneral and Administrative cost, other them direct charges,allocable to this operation should be determined by a detailedstudy, and the method determined by such study shall be appliedeach Year consistenly. The method selected must be approved byPERTAMINA, and such approval can he reviewed periodically byPERTAMINA and the CONTRACTOR."

The laws Of the Republis of Indonesia shall applyto this Contract, dan?Section IV Rights and Obligations ofthe Parties:CONTRACTOR shall(o) furnish all technical aid, including foreignpersonnel, required for the performance oftheHalaman 35 dari 43 halaman.

Peoples Republic Of China,dalam melaksanakan kerjasama ACFTA dimaksud disepakati untuk menggunakanRule of Origin (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

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

In theevent that, subsequently, any portion of CONTRACTOR's participating interestin this CONTRACT becomes subject to a Tax Treaty, all of the percentagesappearing in Section VI of this CONTRACT as applicable to the portions ofCONTRACTOR and BPMIGAS so affected by a Tax Treaty shall be revised inorder to maintain the same net income aftertax for all CONTRACTOR'sparticipating interest in this CONTRACT."

(bo) Seksi V angka 1.2 (r) Kontrak Bagi Hasil Pemohon PeninjauanKembali yang ditandatangani pada tanggal 26 Desember 1991 yangberlaku efektif pada tanggal 6 September 1998 (Bukti PK8)menyatakan bahwa:Halaman 42 dari 68 halaman Putusan Nomor 1832/B/PK/PJK/2017The CONTRACTOR shall severally pay to the Government of theRepublic of Indonesia the Income tax including the final tax on profitsafter tax deduction imposed on it pursuant to the Indonesian Incometax Law and its implementing regulations.

Lihat pula Seksi V angka 1.2 (r) PSC PemohonPeninjauan Kembali yang menyatakan bahwa:The CONTRACTOR shall severally pay to the Government of theRepublic of Indonesia the Income tax including the final tax on profits aftertax deduction imposed on it pursuant to the Indonesian Income tax Lawand its 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 1.2. angka 2.8 PSC:2.8. Effective Date means September 6, 1998, provided that this Contractshall have been approved by the Government of the Republic ofIndonesia in accordance with the provisions of the applicable law.Terjemahannya dalam Bahasa Indonesia adalah:2.8.

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.....

New Contract of Work 1994 Jo.Amendement No.1 2004, yang mengatur sebagai berikut :Before aither Party (the Assigning Party exercise its right to assign,theAssigning Party shall offer in writi9ng such assignment to the other party,such offer to be valid for a period of 45 days following the other Parthysreceipt of the offer.Terjemahan Tersumpah Pasal 8.1.3. New Contract of Work 1994 Jo.

This Agreement shall be constructed and take effect in accordancewith the relevant law for the time being applicable in theRepublik of Indonesia, provided that all disputes hereunder orconcering any of the subject matter herof shall be finallysettled under the Rules of Conciliation and Arbitration of theInternational Chamber of Commerce by three arbitratorsappointed in accordance with the Rules all of whom shall have13internationally recognized qualifications of such appointmenttogether qualifications

This Agreement and the performancehereof shall be governed by the laws of the Republic of Indonesia. Anydispute arising hereunder that directly PT LT shall be resolved in the mannerset forth in Section 9.7. of the Joint Venture Agreement.(cetak tebal oleh Para Tergugat dengan tujuan penegasan)Terjemahan Tersumpah Pasal 6.4. Novation Agreement 2002 :6.4. Hukum Yang Berlaku dan Penyelesaian Sengketa.Perjanjian ini dan pelaksanaan atas Perjanjian ini tunduk kepada hukumNegara Republik Indonesia.

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).

In such cases, the upper shall be considered to be thatportion of the shoe which covers the sides and top of the foot.

Subject to Note 3 to this Chapter :plastics include woven fabrics or other textile products with anlastics being visible to the naked eye; for the purpose of thistaken of any resulting change of colour; and(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 arca in contact with the ground, no account being taken of accessories or reinforcementssuch as spikes, bars, nails, protectors or similar attachments.Halaman 14 dari 36 halaman.

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 area in contact with the ground, no account being taken of accessories or reinforcementssuch

Hal ini sesuai dengan Anex 8 OperationalCertification Procedure for the Rules of Origin, Article 16 menyatakan sebagai berikut:"Where the ASEAN origin of the goods is not in doubt, the discovery of minor discrepancies, such astypographical error in the statements made in the Certificate of Origin (Form D) and those made inthe documents submitted to the customs authorities of the importing Member State for the purpose ofcarrying out the formalities for importing the goods shall not ipso facto invalidate

Rule 23, Appendix 1, Attachment A, Revised Operational Certification Procedures (OCP)For The Rules of Origin of The AseanChina Free Trade Area, menyatakan :The Customs Authority of the importing Party shall accept a Certificate of Origin (Form E) incases where the sales invoice is issued either by a company located in a third country or by anACFTA exporter for the account of the said company, provided that the product meets therequirements of the Rules of Origin for the ACFTA.

The third party invoice number should beindicated in Box 10 of the Certificate of Origin (Form E), the exporter and consignee must belocated in the Parties and the copy of the third party invoice shall be attached to the Certificateof Origin (Form E) when presenting to the Customs Authority of the importing Party.bahwa berdasarkan pemeriksaan Majelis atas PIB Nomor 004754 tanggal 07 Desember 2012,kedapatan pengisian kolom PIB, antara lain sebagai berikut : Kolom Uraian Nomor tanggal Keterangan15

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

Republik Indonesia Nomor 37 Tahun 2011, dalam melaksanakankerjasama ACFTA dimaksud disepakati untuk menggunakan Rule of Origin (ROO) Form E atau SuratKeterangan Asal Barang Form E, yang diatur secara rinci dalam Revised Operational CertificationProcedures (OCP) For The Rules Of Origin Of The ASEANChina Free Trade Area;bahwa berdasarkan Appendix I: Revised Operational Certification Procedures (Ocp) For The Rules OfOrigin Of The ASEANChina Free Trade Area pada Rule 7 dinyatakan The Issuing Authorities shall

Certificate of Origin (Form E), andsigned 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 and number of packages, number andkinds of packages, as specified, conform to the products to be exported;e) Multiple items declared on the same Certificate of Origin (Form E) shall

abstrak sehingga tidak mudah diidentifikasi;bahwa sebagai upaya untuk mengetahui bagaimana seharusnya memaknai "penyerahanjasa" sebagaimana tertera pada Pasal 4 huruf c UndangUndang PPN, mengingat belumditemukannya penjelasan yang jelas terkait hal tersebut pada penjelasan undangundang,dapat Terbanding uraikan sebagai berikut :bahwa berdasarkan article tiga puluh satu EU VAT Directive tentang Place of Supply ofGoods dinyatakan bahwa where goods are use dispatched or transported, the place ofsupply shall

be deemed to be the place where the goods are located at the time when thesupply takes place;bahwa berdasarkan article empat puluh tiga EU VAT Directive tentang General RulesPlace of Supply of Service dinyatakan bahwa the place of supply of service shall bedeemed to be the place where the supplier has established his business or has a fixedestablishment from which the service is supplied, or, in the absence of such a place ofbusiness or fixed establishment, the place where he has his permanent address

abstrak sehingga tidak mudah diidentifikasi;bahwa sebagai upaya untuk mengetahui bagaimana seharusnya memaknai "penyerahanjasa" sebagaimana tertera pada Pasal 4 huruf c UndangUndang PPN, mengingat belumditemukannya penjelasan yang jelas terkait hal tersebut pada penjelasan undangundang,dapat Terbanding uraikan sebagai berikut :bahwa berdasarkan article tiga puluh satu EU VAT Directive tentang Place of Supply ofGoods dinyatakan bahwa where goods are use dispatched or transported, the place ofsupply shall

be deemed to be the place where the goods are located at the time when thesupply takes place;bahwa berdasarkan article empat puluh tiga EU VAT Directive tentang General RulesPlace of Supply of Service dinyatakan bahwathe place of supply of service shall bedeemed to be the place where the supplier has established his business or has a fixedestablishment from which the service is supplied, or, in the absence of such a place ofbusiness or fixed establishment, the place where he has his permanent address

abstrak sehingga tidak mudah diidentifikasi;bahwa sebagai upaya untuk mengetahui bagaimana seharusnya memaknai "penyerahanjasa" sebagaimana tertera pada Pasal 4 huruf c UndangUndang PPN, mengingat belumditemukannya penjelasan yang jelas terkait hal tersebut pada penjelasan undangundang,dapat Terbanding uraikan sebagai berikut :bahwa berdasarkan article tiga puluh satu EU VAT Directive tentang Place of Supply ofGoods dinyatakan bahwa where goods are use dispatched or transported, the place ofsupply shall

be deemed to be the place where the goods are located at the time when thesupply takes place;bahwa berdasarkan article empat puluh tiga EU VAT Directive tentang General RulesPlace of Supply of Service dinyatakan bahwa the place of supply of service shall bedeemed to be the place where the supplier has established his business or has a fixedestablishment from which the service is supplied, or, in the absence of such a place ofbusiness or fixed establishment, the place where he has his permanent address

Presiden Republik Indonesia Nomor 37 Tahun2011, dalam melaksanakan kerjasama ACFTA dimaksud disepakati untukmenggunakan Rule of Origin (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

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