Protocol To Amend The Agreement On Trade In Goods Of TheFramework Agreement On Comprehensive Economic CoOperation Between TheAssociation Of Southeast Asian Nations And The Peoples Republic Of China;bahwa menurut Peraturan 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, to the best of their competence and ability, carry out properexamination of each application for the Certificate of Origin (Form E) to ensure that:a) The application and the Certificate of Origin (Form E) are duly completed inaccordance with the requirements as defined in the

overleaf notes of the Certificateof Origin (Form E), and signed by the authorised signatory;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 be allowedsubject to the domestic laws, regulations and administrative rules of the importingParty provided each item must qualify separately in its own right;bahwa berdasarkan Pasal 1 ayat (1) Peraturan Menteri Keuangan Nomor: 117/PMK.011/2012 tanggal 10 Juli 2012 dinyatakan Menetapkan Tarif Bea Masuk atas imporbarang dari negara Republik Rakyat Cina dan Negaranegara ASEAN dalam rangkaASEANChina Free Trade Area (ACFTA) untuk tahun 2009 sampai tahun 2012,sebagaimana

Economic CoOperation Between The Association OfSoutheast Asian Nations And The Peoples Republic Of China.bahwa menurut Peraturan Presiden Republik Indonesia Nomor 37 Tahun 2011tentang Pengesahan Second Protocol To Amend The Agreement On Trade In GoodsOf The Framework Agreement On Comprehensive Economic CoOperation BetweenThe Association Of Southeast Asian Nations And The Peoples Republic Of China,b)c)d)e)a)b)Cc)d)e)f)g)h)))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) ForThe 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, to the best of their competence and ability,carry out proper examination of each application for the Certificate of

Origin (Form E)to ensure that:The application and the Certificate of Origin (Form E) are duly completed in accordance with therequirements as defined in the overleaf notes of the Certificate of Origin (Form E), and signed by theauthorised signatory,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 be allowed subject to thedomestic laws, regulations and administrative rules of the importing Party provided each item mustqualify separately in its own right.bahwa berdasarkan Annex 3: Operational Certification Procedures (OCP) For TheRules Of Origin Of The AseanChina Free Trade Area pada Rule 3 dinyatakanWithin the meaning

dengan Berita NegaraRepublik Indonesia Tahun 2012 Nomor 696.bahwa Terbanding dalam persidangan menyerahkan bukti/dokumen pendukungberupa Surat Head of Medium Customs and Excise Office Directorate General ofCustoms and Excise Nomor: S2569/WBC.02/KPP.MP.01/2013 tanggal 21 Juni 2013perihal Confirmation on Certificate of Origin.bahwa Pemohon Banding dalam persidangan menyerahkan bukti/dokumenpendukung sebagai berikut:1.Matrik Sengketa,2.Spesimen Signatures of Officials Authorized to Issue Certificate of Origin

PuPutai4296@/ RRM Raya AV 60/2014JeBisaPsfakukTaike PajakPdkahinSeyake tmenjadi pokok sengketa adalah pengajuan banding terhadap Pembebanan Bea Masuk atasimportasi berupa Fan Guard & Parts, Gear Box (4 jenis barang sesuai lembar lanjutan PIB) Negara asalChina dengan pembebanan BM sebesar 0% (ACFTA) dalam PIB Nomor: 033719 tanggal 16 April 2013;Mbahbywxt Casbapdmmsalahan adalah pengguguran Form E (fasilitas ACFTA) karena diragukannya KriteriaKetentuan Asal Barang (Origin Criterion) pada kolom 8 karena

tidak sesuai dengan Annex 3, Rules ofOrigin for the AseanChina Free Trade Area, Rule 3: Wholly Obtained Products sehingga terhadapimportasi barang Pemohon diberlakukan tarif bea masuk yang berlaku umum (MFN);MBathnua Reemohon Rahdndgng terjadi pengguguran Form E (fasilitas ACFTA) karena diragukannya KriteriaKetentuan Asal Barang (Origin Criterion) pada Kolom 8, karena tidak sesuai dengan Annex 3, Rules Of)Origin for the AseanChina Free Trade Area, Rule 3: Wholly Obtained Products sehingga teijhadapimportasi

menurut Keputusan Presiden Nomor: 48 Tahun 2004 tentang Pengesahan Framework Agreementon Comprehensive Economic CoOperations between The Association of South Asian Nations and ThePeoples Republic of China (Persetujuan Kerangka Kerja mengenai Kerjasama Ekonomi Menyeluruhantara Negaranegara Anggota Asosiasi BangsaBangsa Asia Tenggara dan Republik Rakyat China)(Lembaran Negara Republik Indonesia Tahun 2004 Nomor: 50), dalam melaksanakan kerjasama ACFTAdimaksud disepakati untuk menggunakan Rule of Origin

(ROO) Form E atau Surat Keterangan AsalBarang Form E, yang diatur secara rinci dalam Operational Certification Procedures (OCP) for the Rulesof Origin of the AseanChina Free Trade Area;bahwa dalam Peraturan Menteri Keuangan Nomor 117/PMK.011/2012 tanggal 10 Juli 2012 Pasal 2 ayat 1huruf (a) tertulis hanya berlaku terhadap barang impor yang dilengkapi dengan Surat Keterangan Asal(Form E) yang telah ditandatangani pejabat berwenang di negara yang bersangkutan;bahwa Terbanding dalam persidangan mengemukakan

2013Jenis PajakTahun PajakPokok Sengketa: Bea Masuk: 2011: bahwa yang menjadi pokok sengketa adalah pengajuan banding terhadapperbedaan tanda tangan atas importasi 7 jenis barang sesuai PIB Nomor:122334 tanggal 6 April 2011, jumlah barang: 43,500 kg, negara asal: ChinaSupplier: Shanghai Electrical Hydraulics sebagai berikut :Menurut Terbandingbahwa terdapat perbedaan tanda tangan yang tercantum dalam Form E dengantanda tangan pada Specimen Signatures of Officials Authorized to IssueCertificate of Origin

berdasarkan Form E Nomor Reference E113105100390165 tanggal 19Maret 2011 yang dikeluarkan oleh Kementerian Perdagangan Antar Bangsadan Industri Republic Of China adalah 3810.00.10.0000 BM 5%, CEPTmenjadi BM 0% dan 8311.20.9000 BM 10% CEPT menjadi 0%:: bahwa Terbanding menyatakan bahwa berdasarkan penelitian terhadapdokumen Form E yang dilampirkan ditemukan bahwa tanda tangan yangtercantum dalam Form E berbeda dengan tanda tangan pada SpecimenSignatures of Officials Authorized to Issue Certificate of Origin

konfirmasi keabsahan tandatangan pada Form E Nomor: E113105100390165 tanggal 19 Maret 2011 kepada ShanghaiEntryExit Inspection and Quarantine Bureau Of The People's Republic of China, tetapihingga dibuatnya pernyataan tertulis pengganti surat uraian banding ini tidak ada jawaban,berdasarkan Attachment A: Operational Certification Procedures For The Rules Of OriginOf The ASEANChina Free Trade Area pada Rule 6 butir (a) dinyatakan "The Governmentauthorities designated to issue the Certificate of Origin

shall, to the best of their competenceand ability, carry out proper examination upon each application for the Certificate of Originto ensure that,The application and the Certificate of Origin are duly completed and signed by theauthorized signatory,The origin of the product is in conformity with the ASEANChina Rules of Origin,The other statements of the Certificate of Origin correspond to supporting documentaryevidence submitted,Description, quantity and weight of goods, marks and number of packages

(ROO) Form E atauSurat Keterangan Asal Barang Form E, yang diatur secara rinci dalamOperational Certification Procedures (OCP) for the Rules of Origin of theAseanChina Free Trade Area.bahwa PMK Nomor: 235/PMK.011/2008, tanggal 23 Desember 2008 tentangPenetapan Tarif Bea Masuk dalam Rangka ASEAN CHINA Free TradeArea (AC FTA), merupakan pelaksanaan dari Pasal 13 ayat (1) Undangundang Nomor 10 Tahun 1995 tentang Kepabeanan sebagaimana telah diubahdengan Undangundang Nomor 17 Tahun 2006 menyebutkan

Pemohon Banding dalam PIB Nomor:317366 tanggal 14 Agustus 2013 yaitu Pembebanan Tarif Bea Masuk (AC FTA)Klasifikasi Pos 1 PIB Pos Tarif 3912.31.00.00 sebesar 5%;bahwa menurut Terbanding, berdasarkan penelitian terhadap Form E Nomor:E133333379740040 tanggal 06 Agustus 2013 terdapat keraguan keabsahan form Ediragukan karena tanda tangan pejabat yang berwenang menandatangani Form Eberbeda dengan contoh tanda tangan yang terdapat pada "Specimen Signatures ofOfficials Authorized to issue Certificate of Origin

Specimen Signatures of Officials Authorized to Issue Ceritificate of Origin of the Peoples Republic ofChina tanggal 01 Juli 2012,T.5. Surat Nomor: 33000013502 tanggal 15 Oktober 2013 hal: Confirmation on Certificate of Origin FormE No.

(ROO) Form E atau Surat Keterangan Asal Barang Form E, yangdiatur secara rinci dalam Revised Operational Certification Procedures (OCP) ForThe 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, to the best of their competence and ability,carry out proper examination of each application for the Certificate of

Origin (Form E)to ensure that:The application and the Certificate of Origin (Form E) are duly completed in accordance with therequirements as defined in the overleaf notes of the Certificate of Origin (Form E), and signed by theauthorised signatory,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 be allowed subject to thedomestic laws, regulations and administrative rules of the importing Party provided each item mustqualify separately in its own right.bahwa berdasarkan Annex 3: Operational Certification Procedures (OCP) For TheRules Of Origin Of The AseanChina Free Trade Area pada Rule 3 dinyatakanWithin the meaning

A valid original Certificate of Origin (Form E) issued by the First exporting Party is presented;iii. Information on the MC includes the names of the issuing authorities of the party which issued theoriginal certificate of origin (form E), date os issuance and reference number. The FOB value shallbe the FOB value of the products exported from the intermediate party; andiv.

The total quantity of the products covered in the MC does not exceed the total quantity of theproducts covered in the original Certificate of Origin (Form E);b) In the case of China, the MC shall be issued by Customs Authority.

The products shall not undergo any further processing in the intermediate party,except for repacking and logistics activities consistent with rule 8 of the rules of origin for the ACFTA;e) The verification procedure in rule 18 shall also apply to the MC.

In particular, the customsauthority of the importing party may request simultaneously the original exporting party and theintermediate party to provide information regarding the original certificate of origin (Form E) and the MCrespectively, such as the first exporter, last exporter, reference number, description of the products,country of origin and the port os discharge, within thirty (30) days from the date of receipt of the requestas the case maybe;Rule 18(a) The customs authority of the importing

Party may request a retroactive check at random and/or when ithas reasonable doubt as to the authenticity of the document or as to the accuracy of the informationregarding the true origin of the products in question or of certain parts thereof.

in an application is made by the exporter, providedthat:b) the backtoback Certificate of Origin issued should contain some of thesame information as the original Certificate of Origin (Form D).

Inparticular, every column in the backtoback Certificate of Origin should becompleted. FOB price of the intermediate Member State in Box 9 shouldalso be reflected in the backtoback Certificate of Origin,c) For partial export shipments, the partial export value shall be shown insteadof the full value of the original Certificate of Origin (Form D).

Padahal ASEAN Trade in Goods Agreement (ATIGA), Annex 8OCP for the ROO, Rule 13 paragraph 2 berbunyi Jn cases when a Certificate of Origin(Form D) is rejected by the customs authority of the importing Member State, the subjectCertificate of Origin (Form D) shall be marked accordingly in Box 4 and theoriginalCertificate of Origin (Form D) shall be returned to the issuing authority within a reasonableperiod not exceeding sixty (60) days.

Peraturan Presiden Republik Indonesia Nomor 37 Tahun 2011 tentPengesahan Second Protocol To Amend The Agreement On Trade In Goods Of 1Framework Agreement On Comprehensive Economic CoOperation Between 1Association Of Southeast Asian Nations And The Peoples Republic Of China, dalmelaksanakan kerjasama ACFTA dimaksud disepakati untuk menggunakan Rule of Ori(ROO) Form E atau Surat Keterangan Asal Barang Form E, yang diatur secara rinci dalRevised Operational Certification Procedures (OCP) For The Rules Of Origin

Of 7AseanChina Free Trade Area;bahwa berdasarkan Appendix 1: Revised Operational Certification Procedures (Ocp) IThe Rules Of Origin Of The AseanChina Free Trade Area pada Rule 7 dinyatakan 7Issuing Authorities shall, to the best of their competence and ability, carry out projexamination of each application for the Certificate of Origin (Form E) to ensure that:a) The application and the Certificate of Origin (Form E) are duly completedaccordance with the requirements as defined in the overleaf notes

of the Certific.of Origin (Form E), and signed by the authorised signatory;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 supportdocumentary evidence submitted;d) Description, quantity and weight of products, marks and number of packagnumber and kinds of packages, as specified, conform to the products to be exportee) Multiple items declared on the same Certificate of Origin (Form E)

Surat Kepala Kantor Pelayanan Utama Bea dan Cukai Tipe A Tanjung Pr:Tipe A Nomor: S450/KPU.01/2013 tanggal 13 Februari 2013 periConfirmation on Certificate of Origin;3. Surat Shandong EntryExit Inspection and Quarantine Bureau of 17Peoples Republic of China Nomor: 3700001358 tanggal 15 Maret 2013;bahwa memenuhi permintaan Majelis, Pemohon Banding menyerahkan bukti/dokumsebagai berikut:1.

Certificate of Origin ACFTA (Form E) Nomor: E133709019280001 tanggalJanuari 2013;23. Surat Weifang EntryExit Inspection and Quarantine Bureau of China Peop!Republic of China perihal Verification of Certificate Form E NonE133709019280001 ;24. Surat Weifang H&J Import and Export Co., Ltd.

097360 tanggal 14 Maret 2013 dengan BM sebesar 10% BBS 100% ACFTA yang ditetapkanTerbanding menjadi BM 10% MEN;Mbahyvutt tierblandemgastikan keabsahan Form E yang dilampirkan importer, telah dilakukan konfirmasi kepenerbit Form E di China melalui Surat Nomor: S2760/KPU.01/2013 tanggal 5 Juli 2013;Mbahbyet Pesseohoriaidinnding adalah Pemohon Banding telah menyampaikan surat penegasan dariinstansi penerbit C/O Form E di Negara asal (China) terkait otoritas tanda tangan yang terdapat padaCertificate of Origin

Sehingga Pemohon Banding tetap berkeyakinan bahwa Certificate ofOrigin Form E tersebut adalah sah dan legal;Mbahyut Msyaliseputusan Terbanding Nomor: KEP4508/KPU.01/2013 tanggal 25 Juli 2013, berdasarkanpenelitian, yang menjadi permasalahan adalah besarnya pembebanan Bea Masuk atas impor barang yangmenggunakan preferensi tarif dalam rangka ACFTA;bahwa berdasarkan REVISED OPERATIONAL CERTIFICATION PROCEDURES FOR THE RULESOF ORIGIN OF THE ASEANCHINA FREE TRADE AREA, disebutkanRule 2:The Certificate

of Origin (Form E) shall be issued by the Issuing Authorities of the exporting Party;bahwa berdasarkan REVISED OPERA TIONAL CERTIFICATION PROCEDURES FOR THE RULESOF ORIGIN OF THE ASEANCHINA FREE TRADE AREA, disebutkan Rule 3 (a):A Party shall inform all the other Parties of the names and addresses of its respective Issuing Authoritiesand shall provide specimen signatures and specimen of official seals, and correction stamps, if any, usedby its Issuing Authorities;bahwa berdasarkan REVISED OPERATIONAL

CERTIFICATION PROCEDURES FOR THE RULESOF ORIGIN OF THE ASEANCHINA FREE TRADE AREA, disebutkan pada Rule 18 (a) and (d):(a) The Customs Authority of the importing Party may request a retroactive check at random and/or whenit has reasonable doubt as to the authenticity of the document or as to the accuracy of the informationregarding the true origin of the products in question or of certain parts thereof.

(i) The request shall be made in writing, accompanied with a copy of the Certificate of Origin(Form E) and shall specify the reasons andany additional information suggesting that theparticulars given on the said Certificate of Origin (Form E) may be inaccurate, unless theretroactive check is requested on a random basis.(ii) The Customs Authority of the importing Party may suspend the granting of preferential treatmentwhile awaiting the result of verification.

Direct Consigment) diatursebagai berikut: bahwa berdasarkan Agreement on Trade in Goods of The FrameworkAgreement on Comprehensive Economic Cooperation Between ASEAN andThe Peoples Republic of China (TIG Agreement) sebagaimana telahdiperbaharui terakhir dengan Second Protocol to Amend the Agreement onTrade In Goods of The Framework Agreement on Comprehensive EconomicCooperation Between the Association of Southeast Asian Nations and ThePeoples Republic of China (TIG Agreement), Annex 3, Rules of origin

ofthe ASEANChina Free Trade Area (ROO), Rule 21, sebagai berikut: ForThe Purpose of Implementing Rule 8(c) of the Rules of Origin for the ACFTA,Where Transportation is Effected Trough the Territory of One or MoreNonACFTA Parties, the Following Shall be Submitted to the CustomsAuthority of the Importing Party: (a) A Trough Bill of Lading Issued in theExporting Party; (6) A Certificate of Origin (Form E) Issued by the RelevantIssuing Authorities of the Exporting Party; (c) A Copy of the OriginalCommercial

Invoice in Respect of the Product; and (d) SupportingDocuments in Evidence That the Requirements of Rule 8(c) Subparagraphs(i), (ii) and (iii) of the Rules of Origin for the ACFTA are Being Complied with.bahwa berdasarkan ketentuan Pengiriman langsung (Direct Consigment)sebagaimana diatur dalam OCP di atas diketahui bahwa Pemohon dalam berkaskeberatannya tidak melampirkan Through Bill of Lading (Through B/L) dan dokumenpendukung yang dimaksud yaitu (i) persinggahan barang dimaskud hanya berlakuuntuk

of theASEANChina Free Trade Area (ROO), Rule 21, sebagai berikut: For The Purposeof Implementing Rule 8(c) of the Rules of Origin for the ACFTA, WhereTransportation is Effected Trough the Territory of One or More NonACFTA Parties,the Following Shall be Submitted to the Customs Authority of the Importing Party: (a)A Trough Bill of Lading Issued in the Exporting Party; (b) A Certificate of Origin (FormE) Issued by the Relevant Issuing Authorities of the Exporting Party; (c) A Copy of theOriginal Commercial

Invoice in Respect of the Product; and (d) SupportingDocuments in Evidence That the Requirements of Rule 8(c) Subparagraphs (i), (ii)and (iii) of the Rules of Origin for the ACFTA are Being Complied with.bahwa Majelis melakukan pemeriksaan berdasarkan data yang ada dalam berkasbanding, dan keterangan yang disampaikan Terbanding dan Pemohon Bandingdalam persidangan.bahwa dalam persidangan Majelis meminta Pemohon Banding menyampaikandokumen buktibukti pendukung pemberitahuan pabean.bahwa memenuhi

Peraturan Menteri Keuangan Nomor: 166/PMK.011/2011 tentangPenetapan Tarif Bea Masuk Dalam Rangka ASEANAustraliaNewZealand Free Trade Area (AANZFTA);.Bahwa barang Impor Pemohon Banding adalah sapi dari Australia, sesuaidengan Certifkate of Origin.

KEBERATAN KETIGAIMPORTASI YANG DILAKUKAN TELAH MEMENUHI PERSYARATANRULES OF ORIGIN;.

Sebagai pembuktian bahwa suatu barang benarbenar dari suatunegara yang termasuk contracting party dari FTA maka harus dibuktikandengan dokumen pembuktian berupa Certificate of Origin (CoO) atau lebihdikenal dengan istilah Surat Keterangan Asal (SKA);.

Kriteria Asal Barang (Origin Criteria)Bahwa berdasarkan Surat Persetujuan Impor, Pemberitahuan Impor Barang,Certificate of Health dan Certificate of Origin yang dilampirkan Pemohon PKdalam melakukan importasi, telah diketahui bahwa Importasi yang dilakukanadalah importasi atas Sapi yang berasal dari Australia;Didalam Certificate of Origin yang disampaikan kepada Termohon PK,dinyatakan dalam Kolom 11 CoO, dimana:Declaration by the exporterThe undersigned hereby declares that the above details and

Permintaan Preferensi Tarif yang telahdiajukan oleh Pemohon PK dan tidak adanya sanggahan atas tidakdilampirkannya Certificate of Origin dalam PIB yang disampaikan;Certificate of Origin juga telah disampaikan kepada Termohon PK. Dokumenpendukung lainnya seperti Bill of Lading, Invoice, Surat Persetujuan Importelah disampaikan oleh Pemohon PK kepada Termohon PK.

Majelistelah akurat dan benar sehingga tidak seharusnya penerbitkan SPTNP003818/NOTUL/WBC.10/KPP.01/2013 tanggal 12 Juni 2013;: bahwa sesuai Keputusan Terbanding Nomor: KEP971/WBC.10/2013 tanggal 31 Juli2013, sebagai tindak lanjut penyelesaian keberatan telah dilakukan penelitianterhadap data pendukung yang dilampirkan, dasar penetapan pada SPTNP sertadata terkait lainnya;bahwa berdasarkan permasalahan adalah pengguguran Form E (fasilitas ACFTA)karena diragukannya Kriteria Ketentuan Asal Barang (Origin

Criterion) pada kolom 8karena tidak sesuai dengan Annex 3, Rules of Origin for The ASEANChina FreeTrade Area, Rule 3: Wholly Obtained Products sehingga terhadap importasi barangPemohon diberlakukan tarif Bea Masuk yang berlaku umum (MFN).bahwa dari penelitian Form E diketahui: dokumen asli Form E No.

Referensi E133217D00400128 tanggal 13 Mei2013 tertulis Origin Criterion: Wholly Obtained;e pada dokumen PIB Nomor: 049475 28 Mei 2013 telah dicantumkan kodefasilitas preferensi tarif dan nomor referensi Form E.bahwa Terbanding telah mengirimkan Surat Nomor: S5317/WBC.10/KPP.MP.01/2013 tanggal 12 Juni 2013 kepada Jiangsu EntryExit and QuarantineBureau of The Peoples Republic of China, untuk menanyakan pemenuhan kriteriaasal barang pada kolom 8 Form E Nomor: E133217D00400128 tanggal 13 Mei 2013.bahwa

,Ltd. melakukanpengurusan Surat Keterangan Asal (Form E) Nomor: E133217D00400128 tanggal 13Mei 2013 dengan uraian barang Spectek Brand Alternator sejumlah 323 Pckgs.bahwa dari penelitian dokumen yang diterima oleh Terbanding diketahui bahwafasilitas tarif preferensi ACFTA tidak dapat diberikan kepada Pemohon Bandingkarena Form E Nomor: E133217D00400128 tanggal 13 Mei 2013 yang dilampirkankedapatan origin kriteria WO tidak memenuhi kaidah dalam Rule 3 The ROO For TheACFTA sehingga Terbanding meragukan

of South Asian Nations and The Peoples Republic of China (PersetujuanKerangka Kerja mengenai Kerjasama Ekonomi Menyeluruh antara NegaranegaraAnggota Asosiasi BangsaBangsa Asia Tenggara dan Republik Rakyat China)(Lembaran Negara Republik Indonesia Tahun 2004 Nomor: 50), dalammelaksanakan kerjasama ACFTA dimaksud disepakati untuk menggunakan Rule ofOrigin (ROO) Form E atau Surat Keterangan Asal Barang Form E, yang diatur secararinci dalam Operational Certification Procedures (OCP) for the Rules of Origin

Tarif Bea Masuk berdasarkan Skema ACFTAbahwa untuk pemberlakuan tarif ACFTA, terdapat ketentuan dalam OperationalCertification Procedures (OCP) for The Rules of Origin of The Asean China FreeTrade Area (ACFTA) yang telah disahkan dengan Keputusan Presiden RepublikIndonesia Nomor 48 Tahun 2004 tentang Pengesahan Framework Area onComprehensive Economic Cooperation between The Association of South EastAsian Nations and The Peoples Republic of China (Persetujuan Kerangka KerjaMengenai Kerja Sama Ekonomi

Ltd., alamat Bldg 4,Dist. 7, Heping, Beijing, China dan Country of Origin China dan diterbitkan olehShenzhen EntryExit Inspection and Quarantine Bureau The Peoples Republic ofChina;bahwa dalam Form E Nomor E093213001430005 tanggal 8 Juni 2009 dan NomorE093213001430006 tanggal 8 Juni 2009 dinyatakan supplier adalah Jiangsu SopaCorporation (Group) Ltd., alamat Changgong, Dantu, Zhenjiang, Jiangsu, China danCountry of Origin China dan diterbitkan oleh Jiangsu EntryExit Inspection andQuarantine Bureau

ChemStation Asia Limited dengan alamat Unit 1103, Tower A, New MandarinPlaza, 14 Science Museum Road, Tsun Tha Tsui East, Kowloon, Hongkong;bahwa menurut pendapat Majelis, apa yang dimaksud dengan Third Party/CountryInvoicing dapat dipahami dari :Appendix 1, Annex 5, Rule Of Origin For The Asean China Free Trade Area, Rule1 : Definition : For The Purpose Of This Annex : (a) a Party means the individualparties the agreement i.e.

The exporter of the goods shallindicate third countryinvoicing and such informationas name and country of thecompany issuing the invoice inRule 7 Invoice of a nonPartyThe customs authority of theimporting Party should not rejecta certificate of origin only for thereason that the invoice is issuedby either a natural person orjuridical person located in a nonParty Origin (Form D). the Certificate of Origin. bahwa Revised Operational Certification Procedures (OCP) For The Rules Of OriginOf The AseanChina

of The AseanChina FreeTrade Area, yang menyatakan :The Customs Authority of the importing Party shall accept a Certificate of Origin(Form E) in cases where the sales invoice is issued either by a company located ina third country or by an ACFTA exporter for the account of the said company,provided that the product meets the requirements of the Rules of Origin for theACFTA.

2013tanggal 13 September 2013 menyatakan :ft. bahwa yang menjadi pokok permasalahan adalah pemenuhan ketentuan untuk mendapatkan Tariff BeaMasuk barang impor dalam rangka Skema ASEANChina Free Trade Area (ACFTA), sehingga pemohondikenakan tambah bayar sebesar Rp22.234.000,00;g. bahwa berdasarkan penelitian terhadap dokumen yang dilampirkan didapati halhal sebagai berikut :g.1. bahwa barang yang diimpor menggunakan fasilitas adalah Emergency Lamp dengan kode HS8513. 10.90.00;g.2. bahwa kolom 8 Form E origin

criteria dinyatakan sebagai Wholly Obtained (WO);h. bahwa sehubungan dengan hasil penelitian di atas barang yang diimpor dengan menggunakan fasilitasACFTA yaitu TYS221 Emergency Lamp diragukan origin criterianya sebagai Wholly Obtained;i. bahwa ketentuan di atas serta berkaitan dengan keraguan atas validitas origin criteria maka telahdilakukan konfirmasi (retroactive check) kepada pihak penerbit Form E yaitu Guangdong EnitryExitInspection and Quarantine Bereu of The Peoples Republic of China dengan

Tarif Bea MasukMenurut Terbandingbahwa berdasarkan penelitian terhadap dokumen yang dilampirkan didapati halhal sebagai berikut :e bahwa barang yang diimpor menggunakan fasilitas adalah Emergency Lamp dengan kode HS8513.10.90.00;e bahwa kolom 8 Form E origin criteria dinyatakan sebagai Wholly Obtained (WO);bahwa sehubungan dengan hasil penelitian di atas barang yang diimpor dengan menggunakan fasilitasACFTA yaitu TYS221 Emergency Lamp diragukan origin criterianya sebagai Wholly Obtained;bahwa ketentuan

di atas serta berkaitan dengan keraguan atas validitas origin criteria maka telahdilakukan konfirmasi (retroactive check) kepada pihak penerbit Form E yaitu Guangdong EnitryExitInspection and Quarantine Bereu of The Peoples Republic of China dengan surat Kepala KantorPelayanan Utama Bea dan Cukai Tipe A Tanjung Priok Nomor S3318/KPU.01/2013 tanggal 31 Juli 2013namun jawaban konfirmasi belum diterima;bahwa berdasarkan uraian di atas, dikarenakan terdapat keraguan atas validitas Form E yangdilampirkan

The products qualifyas Chinese origin.

berdasarkan penelitian,yang menjadi permasalahan adalah besarnya tarif bea masukatas impor barang yang menggunakan preferensi tarif dalam rangka ACFTAbahwa Terbanding mengenakan BM MEN atas importasi yang dilakukan oleh PemohonBanding,karena tanda tangan pada Form E berbeda dengan specimen tanda tangan,sehinggaForm E diragukan keabsahannya dan Terbanding membatalkan preferensi tarif ACFTA danditetapkan berdasarkan tarif MENbahwa berdasarkanRevised Operational Certification Procedures For The Rules of Origin

ofThe ASEANChina Free Trade Areadisebutkan Rule2:"The Certificate of Origin(Form E)shall be issued by the Issuing Authorities of theexporting Partybahwa berdasarkanRevised Operational Certification Procedures For The Rules of Origin ofThe ASEANChina Free Trade Area?

Authorities and shall provide specimen signatures and specimen of official seals,andcorrection stamps,ifany,used by its Issuing Authorities",,Bahwa berdasarkanRevised Operational Certification Procedures For The Rules of Originof The ASEANChina Free Trade Areadisebutkan pada Rule18The Customs Authority of the importing party may request a retroactive check at randomand/or when it has reasonable doubt as to the authenticity of the document or as to theaccuracy of the information regarding the true origin

Surat Head of Customs Office of Tanjung Priok Directorate General of Customs and ExciseNomor: S1822/KPU.01/2013 tanggal 08 Mei 2013 perihal Confirmation on Certificate of Origin;3. Print screen Sample of Stamp;4. Certificate Of Origin ACFTA (Form E) Nomor: E133718061690045 tanggal 28 Maret 2013;5.

On Comprehensive Economic CoOperation Between The Association Of Southeast AsianNations And The Peoples Republic Of China;bahwa menurut Peraturan Presiden Republik Indonesia Nomor 37 Tahun 2011 tentang Pengesahan SecondProtocol To Amend The Agreement On Trade In Goods Of The Framework Agreement On ComprehensiveEconomic CoOperation Between The Association Of Southeast Asian Nations 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, to thebest of their competence and ability, carry out proper examination of each application for the Certificate ofOrigin

(Form E) to ensure that:a) The application and the Certificate of Origin (Form E) are duly completed in accordance with therequirements as defined in the overleaf notes of the Certificate of Origin (Form E), and signed bythe authorised signatory;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 be allowed subject to thedomestic laws, regulations and administrative rules of the importing Party provided each item mustqualify separately in its own right;bahwa berdasarkan Pasal 1 Peraturan Menteri Keuangan Nomor: 117/PMK.011/2012, tanggal 10 Juli 2012dinyatakan Menetapkan tarif bea masuk atas impor barang dari

Certification Procedure(OCP) ACFTA yang disahkan dengan Perpres 37/2011 sebagaiberikut: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.

The third party invoice number should be indicated in Box10 of the Certificate of Origin (Form E), the exporter and consigneemust be located in the Parties and the copy of the third party invoiceshall be attached to the Certificate of Origin (Form E) whenpresenting to the Customs Authority of the importing Party.1.4Berdasarkan Rule 7 huruf (a) Annex 04 OCP ACFTA yangdisahkan dengan Perpres 37/2011 menyatakan sebagai berikut:Rule 7The Issuing Authorities shall, to the best of their competence andability

, carry out proper examination of each application for theCertificate of Origin (Form E) to ensure that:(a) The application and the Certificate of Origin (Form E) are dulycompleted in accordance with the requirements as defined inthe overleaf notes of the Certificate of Origin (Form E), andsigned by the authorised signatory;1.5 Ketentuan mengenai pencantuman Third Country / Party Invoicingdalam SKA untuk Skema ACFTA disebutkan secara spesifik dalamAnnex 06 OCP ACFTA Overleaf Note butir 10:Halaman

ASEAN China Free Trade Area(ACFTA), menyatakan multiple items diizinkan untuk dideklarasikanpada Certificate of Origin (Form E) yang sama asalkan setiap itemdisebutkan secara detail di dalamnya sehingga dapat diidentifikasioleh petugas pabean di negara tujuan.Halaman 19 dari 27 halaman.

kekhilafannya dianggap sebagai kesalahan kecil yang dapatdiabaikan.Bahwa berdasarkan Rule 7 (d) and (e) Annex 04 OCP for ACFTA sertaPoint 4 and Point 5 Overieaf Notes, Annex 6 Overleaf Notes FORMCERTIFICATE OF ORIGIN ASEAN China Free Trade Area (ACFTA),Halaman 23 dari 27 halaman.

& Quarantine Bureau of The Peoples Republic of China nomor201301211 tanggal 17 April 2014;bahwa berdasarkan pemeriksaan Majelis atas Surat Kepala Kantor Pelayanan Ut:Tanjung Priok Nomor S4329/KPU.01/2013 tanggal 6 September 2013 diketahui balsurat tersebut ditujukan kepada Shanghai EntryExit Inspection & Quarantine BureatThe Peoples Republic of China yang isinya konfirmasi form E noE1333110930330018 tanggal 11 Agustus 2013 yang berkaitan dengan ASEAN China IOCP dan Overleaf notes dengan alasan origin

prefenrential treatment, the orcriteria should be WO;bahwa Terbanding dalam Menimbang huruf h pada Keputusan Terbanding noKEP6808/KPU.01/2013 tanggal 04 November 2013 menyatakan :bahwa berdasarkan penelitian terhadap dokumen Form E nomor E1333110930330tanggal 11 Agustus 2013, didapat halhal sebagai berikut :h.1. jenis barang adalah casual shoes yang terdiri dari beberapa tipe/model yang berbberbeda ukuran dan spesifikasinya, berbeda jumlah dan juga harganya, menggunafasilitas Form COO ACTA namun Origin

Criteria hanya satu saja atau dikelomposecara global;bahwa alasan Terbanding menolak preferensi tarif ACFTA Pemohon Banding ad:penguraian barang pada form E yang tidak diuraikan secara mendetil bukan berkadengan origin criteria Wholly Obtain sebagaimana retroactive check nomor S4:KPU.01/2013 tanggal 6 September 2013;bahwa berdasarkan pemeriksaan Majelis atas invoice nomor SCI13178 tanggal 11 Agu2013 diketahui uraian barang adalah 7,000 prs of casual shoes upper material : 1(textile outsole : 100%

Majelis atas Form E Nomor E1333110930330018 tans11 Agustus 2013 diketahui pada kolom 7 tertulis casual shoes upper material : ICtextile outsole : 100% rubber, pada kolom 8 tertulis : WO, pada kolom 9 tertulis : 7pairs;bahwa alasan Terbanding untuk tidak memberikan preferensi tarif dalam rangka ACTdengan alasan jenis barang adalah casual shoes yang terdiri dari beberapa tipe/myang berbeda, berbeda ukuran dan spesifikasinya, berbeda jumlah dan juga hargaimenggunakan fasilitas Form COO ACTA namun Origin

Criteria hanya satu saja dikelompokan secara global, menurut Majelis tidak seharusnya demikian;bahwa hubungan antara uraian jenis barang (kolom 7) dengan origin criteria (kolondengan jelas dapat dipahami, karena terdiri dari jenis barang yang sama yaitu casual shberasal dari Negara/pabrik yang sama, tentu saja origin criterianya sama;bahwa hubungan antara kolom 7 dan kolom 8 masih dipertegas lagi dengan uraian fkolom 9 dan kolom 10 yang mana pada invoice telah diuraikan secara rinci jumlah, twarna

Roof Sheet, dan lainlain(4 jenis barang sesuai lembar lanjutan PIB), Negara asal China, dengan klasifikasipos tarif 7308.90.99.00 dan pembebanan tarif bea masuk ACFTA sebesar 12.5%(Bebas 100%).bahwa sesuai Keputusan Terbanding Nomor: KEP93/WBC.02/2013 tanggal 21 Mei2013, berdasarkan Annex 3 Rules of Origin for The ASEANChina Free Trade Area,Colored Steel Roof Sheet, dan lainlain (4 jenis barang sesuai lembar lanjutan PIB)tidak termasuk dalam kategori komoditi Wholly Obtained sehingga form E nomorreferensi

Certificate of Origin ACFTA (Form E) Nomor: E131300018710066 tanggal 17 Maret 2013,T.5.Penetapan Tarif atas Barang Impor Sebelum Penyerahan Pemberitahuan Pabean Nomor:98/PKSI/BC.2/2012 tanggal 28 September 2012.bahwa Pemohon Banding menyerahkan bukti/dokumen sebagai berikut:P.1.Surat Keputusan Terbanding Nomor: KEP93/WBC.02/2013 tanggal tidak diketahui;P.2.Surat Plh.

Of The AseanChina Free Trade Area pada Rule 7dinyatakan The Issuing Authorities shall, to the best of their competence and ability,carry out proper examination of each application for the Certificate of Origin (Form E)to ensure that:(a) The application and the Certificate of Origin (Form E) are duly completed in accordance wth therequirements as defined in the overleaf notes of the Certificate of Origin (Form E), and signed by theauthorised signatory,(b) The origin of the product is in conformity

wth 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 be allowed subject to thedomestic laws, regulations and administrative rules of the importing Party provided

each item mustqualify separately in its own right.bahwa berdasarkan Annex 3 "Rules of Origin for The ASEANChina Free TradeArea" disebutkan Within the meaning of Rule 2 (a), the following shall be consideredas wholly produced or obtained in a Party:Plant and plant products harvested, picked or gathered there,Live animals born and raised there,Product obtained from live animals referred to in paragraph (b) above,Products obtained from hunting, trapping, fishing, aquaculture, gathering or capturing

(delapan) pcs focallure/auto browspen/FA-18 net WT :0,0350z/1 gram;

cream, 12 g;

belas) pcs dear darling lint; 9(sembilan) pcs delight tony tint tony moly; 8 (delapan) pcs focallure/auto browspen/FA18 net WT : 0,0350z/1gram; 7 (tujuh) pcs Focallure 18 shudes full fondation plette twilight the limitededition, 18 gram; 7 (tujuh) pcs Focallure blush highlight contour face 8,4 gram; 7 (tujuh) paket Innisfree, Green tea special kit ex; 7 (tujuh) paket AHA.BHA.PHA 30 days miracle starter edition; 6 (enam) pcs focallure fluid foundation face, 31 gram; 5 (lima) pcs nacific fresh herb origin

cream, 12 g; 5 (lima) pcs Focallure nine colors eyes hadow/ FA36 net Wt : gram / 310Z 5 (lima) pcs Innisfree, intensive triple care sunscreen, SPF 50 + PA, 20 ml; 4(empat) pcs nacific fresh herb origin toner, 30 ml; 4 (Empat) pcs Freeman feeling beautiful, oil absorsing mint + lemon, claymask, 175 ml; 3/(tiga) pcs Facallure powder, 8,4 gram; 3/(tiga) pcs Facallure color mix 3,5 gram; 3 (tiga) paket snail truecica miracle repair starter kit edition; 3 (tiga) paket AC SOS AHA.BHA.PHA 30 days miracle

cream, 12 g;> 5 (lima) pcs Focallure nine colors eyes hadow/ FA36 net Wt : gram / 310Z;> 5 (lima) pcs Innisfree, intensive triple care sunscreen, SPF 50 + PA, 20 ml;> 4 (empat) pcs nacific fresh herb origin toner, 30 ml;> 4 (Empat) pcs Freeman feeling beautiful, oil absorsing mint + lemon, claymask, 175 ml;> 3 (tiga) pcs Facallure powder, 8,4 gram;> 3 (tiga) pcs Facallure color mix 3,5 gram;> 3 (tiga) paket snail truecica miracle repair starter kit edition;3 (tiga) paket AC SOS AHA.BHA.PHA 30 days

cream 12 g;Halaman 9 dari 31 Putusan Nomor 300/Pid.Sus/2020/PN KdiV WVVV VV V WVV WV5 (lima) pcs Focallure nine colors eyes hadow/ FA36 net Wt : gram /310Z;5 (lima) pcs Innisfree, intensive triple care sunscreen, SPF 50 + PA,20 mi:4 (empat) pcs nacific fresh herb origin toner 30 ml;4 (Empat) pcs Freeman feeling beautiful, oil absorsing mint + lemon,clay mask 175 ml;3 (tiga) pcs Facallure powder 8,4 gram;3 (tiga) pcs Facallure color mix 3,5 gram;3 (tiga) paket snail truecica miracle repair starter

jenis Nacific fresh herg origin toner 30ml adalah Rp. 55.000,00 (lima puluh lima ribu rupiah);Bahwa proses pembelian saksi terhadap kosmetika yang dijual olehterdakwa yaitu awalnya saksi melihat di instagram dengan nama akun@store.kdi, yang kemudian saksi melihat ada toner dan ada ukuran kecildan nama produknya Nacific fresh herg origin toner, 30 ml, lalu saksimemesan melalui nomor whatss app yang tertera pada profil akuntersebut, setelah memesan lewat whatss app, kemudian transaksinyasistim COD