Bahwa berdasarkan Pasal 18.00 ayat (2) Distributorship Agreement telahdisepakati hal hal sebagai berikut:Pasal 18.00 Ayat (2) Distributorship Agreement:"... any dispute or claim arising out of or in connection with this Agreementor any breach hereof shall be settled finally by arbitration.

The arbitrationHal. 25 dari54 halaman Putusan Nomor 320 K/Pdt/2015264.shall take place in Seoul, Korea and shall be conducted in accordance withthe Rules of the Korean Commercial Arbitration Board by three arbitratorsappointed according to those rules ...";Terjemahannya sebagai berikut:"... segala sengketa yang timbul dari atau memiliki hubungan dengan ataupelanggaran terhadap Perjanjian ini akan diselesaikan secara final melaluiarbitrase.

;Bahwa ketentuan yang sama juga terdapat dalam Pasal 17 ayat (1) dariSupply Agreement, yang berbunyi sebagai berikut:5.Pasal 17 ayat (1) Supply Agreement:"... any and ail disputes or differences which may arise out of, or in relation to,or in connection with this Agreement, shall be settled within sixty (60) daysthrough friendly negotiations between the Parties. In case no settlement canbe reached through negotiations, such disputes shall be submitted to andfinally settled by arbitration.

;Bahwa dalam Pasal 25 ayat 1 Technical License Agreement jugadisetujui ketentuan yang sama, yang berbunyi sebagai berikut:26Pasal 25 ayat (1) Technical License Agreement:"Any and all disputes or differences which may arise out of, or in relation to, orin connection with this Agreement, shall be settled within sixty (60) daysthrough friendly negotiations between the Parties.

In case no settlement can27be reached through negotiations, such disputes shall be submitted to andfinally settled by arbitration. Arbitration shall take place in Korean CommercialArbitration Board pursuant to Korean Commercial Arbitration Rules ...";Terjemahannya adalah sebagai berikut:"Segala sengketa atau perbedaan yang mungkin timbul dari atau memilikihubungan dengan Perjanjian ini akan diselesaikan dalam jangka waktu enampuluh (60) hari melalui negosiasi antara para pihak.

;The obligations of PERTAMINA hereunder shall be deemed to havecomplied with by the delivery to CONTRACTOR within one hundredand twenty (120) days after the end of each Calendar Year, ofdocumentary proof in accordance with the Indonesian fiscal lawsthat liability for the above mentioned taxes has been satisfied,except that with respect to any of such liabilities whichCONTRACTORS may be obliged to pay directly, PERTAMINA shallHalaman 11 dari 39 halaman.

diatursebagai berikut:"Pajak Ditanggung Pemerintah, yang selanjutnya disebutPDTP, adalah pajak terutang yang dibayar oleh pemerintahdengan pagu anggaran yang telah ditetapkan dalam AnggaranPendapatan dan Belanja Negara, kecuali ditentukan lain dalamUndangUndang mengenai Anggaran Pendapatan dan BelanjaNegara";Bahwa dalam Section IV Pasal 1.3 huruf b kontrak Bagi HasilBlok Rokan Antara Perusahaan Pertambangan Minyak dan GasBumi Negara (PERTAMINA) dan Pemohon Banding, dinyatakansebagai berikut:"PERTAMINA shall

;The obligations of P ERTAMINA hereunder shall bedeemed to have complied with the delivery toCONTRACTOR within one hundred and twenty (120) daysafter the end of each Calender Year, of documentary proofin accordance with the Indonesian fiscal laws that liabilityfor the above mentioned taxes has been satisfied, exceptthat with repect to any of such Iiabilities whichCONTRACTORS may be obliged to pay directly,PERTAMINA shall reimburse it only out of its share ofproduction hereunder within sixty (60)

Overhead Allocation;General and Administrative cost, other thcm direct charges,allocable to this opration should be determined by a detailedstudy, and the method determined by such study shall be appliedeach Year consistenly.

Laws and Regulations, yang antara lain mengaturbahwa:2.1 The laws of the Republis of Indonesia shall apply tothis Contract, danSection IV Rights and Obligations ofthe Parties:CONTRACTOR shall;(6) 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

Februari 2013, terdapat keraguan atas tanda tangan pejabat yangmenandatangani Form E dibandingkan dengan Specimen Signatures of OfficialsAuthorized to Issue Certificate of Origin of The Peoples Republic of China andSpecimen Official Seals dari Shenzhen EntryExit Inspection And QuarantineBeureau of The Peoples Republic of China;bahwa berdasarkan REVISED OPERATIONAL CERTIFICATION PROCEDURES FOR THE RULES OFORIGIN OF THE ASEANCHINA FREE TRADE AREA, disebutkan:Rule 2The Certificate of Origin (Form E) shall

The request shall bemade in writing,accompanied with acopy of the Certificate ofOrigin (Form E) andshall specify thereasons and anyadditional informationsuggesting that theparticulars given on thesaid Certificate of Origin(Form E) may beinaccurate, unless theretroactive check isrequested on a randombasis;i.

(two hundred thirty five million rupiahs)mentioned above shall be paid no laterthan 6 (six) months from the date of signingthis agreement or rather on the date of May13" 2019.The 2"!

Party shall within 14 (fourteen)calendar days from the date of signing thisagreement to leave the House No. 15 andBoarding House No. 20 and restore thestate of the House No. 15 and BoardingHouse No. 20 as before without taking anyfurnitureand / or goods WITHOUT theknowledge and permission of the 1*Partyexcept for the 2" Party personal belonging.And all the rent that still ongoing on theBoarding House and House No. 15 remainscontinue until the end of the lease periodand the total proceeds of the rent

of thehouse/boarding house become the rights ofthe 1* Party.If the 2" Party wishes to stay in the one ofthe room of the Boarding House No. 20therefore the 2" Party shall pay rental feeIDR. 1,000,000.

(one million rupiah) permonth which shall be paid in the beginningof each month during 2" Party stays at theBoarding House No. 20.

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 ser8vice 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

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

New Contract ofWork 1994 juncto Amendemen Nomor 1 2004, yang mengatur sebagaiberikut:Before either Party (the Assigning Party exercise its right to assign, theAssigning Party shall offer in writing such assignment to the other party,such offer to be valid for a period of 45 days following the other Partysreceipt of the offer;Terjemahan tersumpah Pasal 8.1.3.

This Agreement shall be constructed and take effect in accordancewith the relevant law for the time being applicable in the Republic ofIndonesia, provided that all disputes hereunder or concerning any of thesubject matter here of shall be finally settled under the Rules of Conciliationand Arbitration of the International Chamber of Commerce by threearbitrators appointed in accordance with the Rules all of whom shall haveinternationally recognized qualifications of such appointment togetherqualifications

This Agreement and theperformance hereof shall be governed by the laws of the Republic ofIndonesia. Any dispute arising hereunder that directly PT LT shall beHalaman 10 dari 28 hal.Put. Nomor 179 K/Pdt/2016resolved in the manner set forth in Section 9.7. of the Joint VentureAgreement,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.

mangalihkanseluruh hak berdasarkan Kontrak Bagi Hasil Blok B kepada Pemohon Banding namunpada kenyataannya Asamera dan Benedum tetap memiliki kepentingan ekonomis atasKontrak Bagi Hasil blok B dengan cara memiliki hak secara kontraktual untukmenerima bagian atas hasil yang didapat dari produksi di masa yang akan datang;Bahwa perjanjian pengalihan 1968 secara tegas menyatakan bahwa Penjual tetapmemiliki suatu kepentingan Pasal V.B.1 dari Perjanjian Pengalihan 1968 berbunyisebagai berikut :Buyer shall

CONTRACTOR shall comply with therequirements of the law in particular with respect to filing of returns, assessment of taxand keeping and showing of books and records;yang terjemahan Bahasa Indonesianya adalah sebagai berikut:Hal. 17 dari 72 hal. Put. No. 585/B/PK/PJK/201 1KONTRAKTOR harus: ...

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 hatus: ...

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 not exceed10 per cent of the gross amountof the interest.3.

Notwthstanding the provisions of paragraph 2, interest arising in one of thetwo States shall be taxable only in the other State to the extent that suchinterest is derived by:(i) the Government of the other State, including political subdivisions andlocal 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 authorities thereof;or(iv) any resident of the other

Notwthstanding the provision of paragraph 2, interest arising in one of theother Stares shall be taxable only in the other State if the Beneficial Ownerof the interest is a resident of the other State and if the interest is paid onaloan made for a period of more than 2 years or is paid in connection wththe sale on credit of any industnal, 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.Bahwa Pemohon Peninjauan Kembali (Ssemula Terbanding) melakukankoreksi positif Dasar Pengenaan Pajak (DPP) Pajak Penghasilan Pasal 26berupa bunga pinjaman sebesar Rp.19.395.600.000,00 karena pada saatpemeriksaan diketahui berdasarkan hasil pertukaran informasi dengan pihakotoritas Belanda, dapat disimpulkan pihak Dupoer Finance, B.V. adalah bukanBeneficial Owner (BO) atau pemilik

Commentary on Article 11 Paragraph 17any provision of this Convention conferring an exemption from, or areduction of tax shall not apply if more than 50 per cent of suchincome is used to satisfy claims by such persons (including interest,royalties, development, advertising, initial and travel expenses, anddepreciation of any kind of business assets including those onimmaterial goods and processes) *;Dalam buku berjudul "Beneficial Ownership of Royalties in Bilateral TaxTreaties" yang ditulis oleh

No one shall besubjected to arbitrary arrest or detention.

No one shall be deprived of his libertyexcept on such grounds and in accordance with such procedure as areestablished by law.(2) Anyone who is arrested shall be informed, at the time of arrest, of the reasonsfor his arrest and shall be promptly informed of any charges against him.(3) Anyone arrested or detained on a criminal charge shall be brought prompilybefore a judge or other officer authorized by law to exercise judicial power andshall be entitled to trial within a reasonable time or to release

It shall not be thegeneral rule that persons awaiting trial shall be detained in custody, but releasemay be subject to guarantees to appear for trial, at any other stage of thejudicial proceedings, and, should occasion arise, for execution of thejudgement.(4) Anyone who is deprived of hisliberty by arrest or detention shall be entitled totake proceedings before a court, in order that that court may decide withoutdelay on the lawfulness of his detention and order his release if the detention isnot

lawful.(5) Anyone who has been the victim of unlawful arrest or detention shall have anenforceable right to compensation.Jika diperhatikan secara seksama, substansi yang terkandung dalam pasal9 ICCPR di atas sesungguhnya identik dengan substansi yang terkandung dalampasal 77 KUHAP.

Theconstituent material of the outer sole for purposes ofclassification shall be taken to be the material having thegreatest surface area in contact with the ground In determiningthe constituent material of the outer sole, no account shouldbe taken of attached accessories or reinforcements suchspikes, bars, nails, protectors or similar attachments whichpartly cover the sole (see Note 4 (b) to this chapter)5.

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 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 :(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

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

For this purpose, Seller shall carry out theweighing, moisture determination and the provisional assay inaccordance with internationally accepted practices. Buyer, at itssole expense, shall have the right to be present and/orrepresented at the time of such weighing, moisture determinationand provisional assaying;9.2 Provisional Payment. Provisional payment of ninety (90) percent9.3of the provisional payment value shall be made by Buyer withinthree (3) Business days after the Date of Arrival.

Weighing, sampling, samplepreparation and determination of moisture content ofConcentrates shall be conducted by Buyer promptly after receiptof Concentrates. All weighing, lotting, sampling, samplepreparation and determination of moisture content ofConcentrates shall be done at Buyer's smelter in accordance withBuyers standard practice procedures in accordance withaccepted industry standard and with reliable modern equipmentand shall be final for settlement purposes.

Seller, at its soleexpense, shall have the right to be present and/or represented atthe weighing, sampling, sample preparation and determination ofmoisture content. Failure to be present and/or represented at anyweighing, sampling, sample preparation and moisturedetermination shall be deemed to be a waiver of the right only insuch instance;10.2 Sample Lot. A sample lot of Concentrates shall be approximatelyfive hundred (500) Wet Metric Tonnes.

When thedifference between the assay results of the parties for copper,gold and silver is within the splitting limits designated below, theexact mean of the assays shall be the settlement assay. In casethe variation between the parties assays exceeds the splittinglimits designated below, an umpire shall be selected in rotationfrom the list designated below whose assay shall be final,provided it is not higher 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 nothigher or lower than the original assays.

Ltd (the "Charterers") ofeach and every obligation of the Charterers of whatsoever nature underor in connection with the above referenced charterpatty (the"Charterparty") and should any breach thereof occur, we herebyundertake to indemnify you immediately upon demand without deductionfor all losses, expenses and liabilities of whatsoever nature that you maysuffer or incur by reason of that breach;Our liability under this guarantee shall be as primary obligor and in noway conditional upon your first

proceeding against the Charterers.Further, our obligation hereunder is unlimited and shall not be affected byany insolvency (including without limitation, winding up, administration,receivership or administrative receivership), amalgamation,reconstruction, change of name, ownership, control or status of, or anyHalaman 3 dari 25 hal.

Nomor 1005 K/Pdt/2016legal limitation relating to, by or of the Charterers or any other person,and we shall not be discharged or released from our obligationshereunder by any arrangement or agreement made between you and theCharterers or a receiver, administrative receiver, administrator, liquidator,or similar officer of the Charterers, or by renegotiation, substitution,alteration, amendment or variation (however fundamental) of theobligations imposed upon the Charterers under or in connection with

proceeding against the Charterers.Further, our obligation hereunder is unlimited and shall not be affectedby any insolvency (including without limitation, winding up,administration, receivership or administrative receivership),amalgamation, reconstruction, change of name, ownership, control orHalaman 13 dari 25 hal.

Nomor 1005 K/Pdt/2016status of, or any legal limitation relating to, by or of the Charterers or anyother person, and we shall not be discharged or released from ourobligations hereunder by any arrangement or agreement made betweenyou and the Charterers or a receiver, administrative receiver,administrator, liquidator, or similar officer of the Charterers, or byrenegotiation, substitution, alteration, amendment or variation (howeverfundamental) of the obligations imposed upon the Charterers under or

Cemtex Renaissance) and shall be repaid with currentshipments until 30 April 2012 (the L/C documents is enclosed to thisagreement).b.

ESEIA400097811 (Shipment MV.JIA HE SHAN) and shall be repaid with current shipments until 30 April2012 (the L/C documents is enclosed to this agreement).c. Untuk Perjanjian Pinjaman Dana No. 3, TERGUGAT berkewajibanmembayar pinjaman sebesar US$ 1,300,000.00 (satu juta tiga ratus ribuDolar Amerika Serikat) ditambah bunga sebesar 6% (enam persen) pertahun.

) ditambah bunga 6% (enam persen) per tahun, jumlahpeminjaman tersebut akan dikurangi dari L/C DEBITUR yang belumdibayarkan kepada KREDITUR dan akan dibayar kembali padapengiriman sampai dengan tanggal 30 April 2012 (Dokumen L/Ctercantum di lampiran).Article 1 Loan Agreement No.3:BORROWER to pay USD 1,300.000,00 (one million three hundredthousand US Dollars) and the interest of 6% (six percent) per annum, theloan amount will be deducted from payment under BORROWER'Soutstanding L/C to LENDER and shall

The demand is written and posted by mail or email, within 15days after the demand is made and received, BORROWER shall repay in fullthe entire outstanding loan balance, otherwise it considered as a default.Bahwa disebabkan hutang TERGUGAT telah jatun tempo, maka kuasahukum PENGGUGAT melalui surat nomor Ref.: 127/KDS/FKDD/L/X/13tertanggal 31 Oktober 2013 perihal Demand Letter telah memintaTERGUGAT untuk segera melakukan pengembalian atas sisa pinjaman danaberikut bunga serta denda keterlambatannya

07 Juni 2013 menyatakan :bahwa berdasarkan penelitian terhadap dokumen yang dilampirkan,pengenaan BM yang berlaku umum atas importasi yang dilakukan PemohonBanding karena berdasarkan penelitian terhadap Form E E133106108720021tanggal 29 Januari 2013 kedapatan Origin Criteria WO tidak memenuhikaidah sebagaimana disebutkan dalam Rule 3 of The RoO for The ACFTA.bahwa berdasarkan Annex 3 Rules of OriginRule 2, Origin Criteria disebutkan:For The purpose of this agreement, products imported by a party shall

bedeemed to be originating and eligible for preferential concessions if Theyconform to The origin requirements under any one of The following:a) Products which are wholly obtained or produced as set out and defined in Rule 3; orb) Products not wholly produced or obtained provided that The said products are eligebleunder Rule 4, Rule 5 or Rule 6;Rule 3, Wholly Obtained Products:Within The meaning of Rule 2 (a), The following shall be considered aswholly produced of obtained in a party:a) Plant!

be denominated and paid in euro and shall be exclusive ofvat and all other taxes. in the event that vat and/or any other taxshall be due in respect of such fees, such taxes shall be added tothe invoice therefore at the applicable rate, tetapi dari dokumenyang diberikan pada saat keberatan masih belum ada kejelasanmengenai pihak yang menanggung pajak;d.

Putusan Nomor 966/B/PK/PJK/2017Fis7.3.7.4,7DPPh yang menjadi dalil alasan bandingnya dengan perincianmasingmasing objek PPh sehingga tidak dapat diketahuikebenaran adanya pajakpajak yang dibayar untuk masingmasing objek pajak.Bahwa berdasarkan buktibukti berupa Service Agreementdinyatakan all fees (annual fee, it fees and the fees foradditional services) shall be denominated and paid in euro andshall be exclusive of vat and all other taxes. in the event that vatand/ or any other tax shall be due

in respect of such fees, suchtaxes shall be added to the invoice therefore at the applicablerate,Bahwa akan tetapi dari dokumen yang diberikan pada saatkeberatan masih belum ada kejelasan berdasarkan buktimengenai pihak yang menanggung pajak;Bahwa berdasarkan ketentuan dalam perjanjian ini, jumlahkomisi yang dibayarkan adalah bersih dari PPN dan pajaklainnya, dan jika komisi yang dibayarkan tersebut terutangpajak, maka jumlah tersebut harus ditambahkan ke dalaminvoice sesual dengan tarif pajak yang

PorttoPort ShipmentWhen loss or damage has occurred between the time ofloading the Goods by the Carrier, or any Underlying Carrier, atthe port of loading the time of discharge by the Carrier, at theport of discharge, the responsibility of the Carrier shall bedetermined in accordance with Hague Rules or any nationallawmaking the Hague Rules, or any amendments theretoincluding the HaqueVisbv Amandements, compulsorilyapplicable to this Bill. ...etc.Yang terjemahan Resminya sebagai berikut :Hal 11 dari

JURISDICTIONExpect as otherwise provided specifically herein any claim ordispute arising under this Bill shall be governed by the low ofEngland and determined in the English courts of any other place.In the event this clause is inapplicable under local law thenjurisdiction and choice of law shall lie in either the port of loadingor port of discharge at carrier's option."Yang terjemahan Resminya sebagai berikut : "26.

Any mention in this Bill of parties to be notified of theGoods is solely for information of the Carrier, and failure togive such notification shall not involve the Carrieranyliability or relieve the Merchant of any obligationshereunder.Yang terfemahan Resminya sebagaiberikut : 18. PEMBERITAHUAN DANPENGIRIMAN(1).

The Carrier shall beunder no liability whatsover for loss off or damage to, theGoods, however occurring, if such loss or damage arisesprior to loading on to, or subsequent to the discharge from,the Vessel.

Notwithstanding the foregoing in the event thatany applicable compulsory law provides to the contrary, theCarrier shall have the benefit of every right, defense,limitation and liberty set forth in the Hague Rules as appliedby this Clause during such additional compulsory period ofresponsibility... etc.Yang terjemahan Resminya sebagai berikut :7. TANGGUNG JAWAB CARRIER DAN PASALPASALTERTINGGI(1).

Putusan Nomor 4137/B/PK/Pjk/2019(C) The term outer sole as used in headings 64,01 to 64,05 means that part of the footwear(other than an attached heel) which, when in use, is in contact with the ground, 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 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 :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, cdging, 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

Subject to Note 3 to this Chapter (ay 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

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.

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 is requested on arandom basis;(b) The issuing authority receiving

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 dalamForm D.

company, provided that the goods meet therequirements of Chapter 3 of this Agreement;2) The exporter shall indicate "third country invoicing" and suchinformation as name and country of the company issuing theinvoice in the Certificate of Origin (Form D);b.

Bahwa berdasarkan Overleaf Note Number 10 Annex 7,Operational Certification Procedure For The Rules Of Originmenyatakan sebagai berikut: Third Country Invoicing: In cases where invoices are issued bya third country, "the Third Country Invoicing" box should beticked () and such information as name and country of thecompany issuing the invoice shall be indicated in box 7;3.

FTA butir 2e: "Dari sisi waktu penerbitan,dalam OCP sebelumnya Form E hanya bisa diterbitkan pada saat eksporatau segera setelahnya (at the time of exportation or soon thereafter),sementara dalam OCP yang baru diatur bahwa form E dapat diterbitkansebelum atau sampai dengan pengapalan (prior to or at the time ofshipment) atau tidak melebihi 3 (tiga hari) setelah pengapalan (no laterthan three days from the date of shipment)e Dalam Revised OCP Rule 11: "In principle, a Certificate of Origin (FormE) shall

In Exceptionalcases where the Certificate of Origin (Form E) has not been issued by thetime of Shipment or no later than three (3) days from the date ofShipment, at the request of the exporter, the Certificate of Origin (FormE) shall he issued retroactively in accordance with the domestic laws,regulations and administrative rules of the exporting Party within twelve(12) month from the date of shipment, in which case it is necessary toindicate "ISSUED RETROACTIVELY" in Box 13.