MajelisPut52069/PP/M.X VITA/19/2014Bea Masuk2013bahwa yang menjadi pokok sengketa adalah pengajuan banding terhadap penetapanpembebanan atas importasi berupa Carpets Woven (not pile construction/made up) mater50% polyester + 20% cotton, yam dyed, jacquard, size 200 x 300 cm, negara asal Turkeydengan Nilai Pabean yang diberitahukan dalam PIB Nomor: 189136 tanggal 15 Mei 2012penetapan pembebanan BM 15% (BBS 100%) yang ditetapkan Terbanding menjadipenetapan pembebanan BM 15% (MEN);bahwa dikarenakan Origin

Criteria yang disebutkan pada Form E adalah Wholly Obtainedan terdapat keraguan dari Terbanding akan Origin Criteria maka dilakukan retroactivecheck dan menunda pemberlakukan preferential tarif sampai diterimanya hasil konfirmaskepada Zhejiang EntryExit Inspection and Quarantine Bureau dengan surat Nomor: S2!

tangan antara Form FTAspecimen maka dilakukan retroactive checkbahwa Pemohon Banding tidak setuju atas pembebanan yang dilakukan Terbanding balPemohon Banding telah menyampaikan semua dokumendokumen sesuai UndangundKepabeanan dan juga telah menyerahkan hard copy bukti Proceed Devisa Impor ydibayar per rekening bank devisa;bahwa pada persidangan Pemohon Banding sampaikan surat tanpa nomor tanggalFebruari 2014, mengenai Tanggapan atas For E yang pada pokoknya menyatakan seb:berikut:1.Pada Rules of Origin

(ROO) For The AseanChina Free Trade Area (ACFTA) fchapter 3 article 3.2 Origin Criteria disebutkan bahwa:For the purposes of this chapter, goods imported by a party which are consigned withe meaning of article 3.8 (Direct consignment), shall be deemed to be originatingeligible for preferential tariff treatment if they confirm to the origin requirements urany one of the following:a) Goods which are wholly obtained or produced in the territory of the exporparty set out a as defined in article 3.3

dan telah didukung dengan SKA atau Form E yang sah;bahwa atas perbedaan tanda tangan pejabat yang berwenang yang menandatangani FE dengan contoh Specimen tanda tangan petugas yang berwenang menerbitkan COO:bahwa pendapat Pemohon Banding:bahwa ketentuan dasar daripada ACFTA adalah Peraturan Menteri Keuangan Non117/PMK.011/2012 tanggal 10 Juli 2012;bahwa anggota Asosiasi BangsaBangsa Asia Tenggara dan Republik Rakyat Cldalam melaksanakan kerjasama ACFTA dimaksud disepakati untuk menggunakan kfof Origin

Rules of Origin For The ASEANChina Free Trade Area;2.Surat Edaran Direktur Jenderal Bea dan Cukai Nomor SE05/BC/2010 tentangPetunjuk Pelaksanaan Penelitian Dokumen Pemberitahuan Impor Barang DalamRangka Skema Free Trade Agreement;3. PIB Nomor Aju: 00000000065920120927963095 tanggal 27 September 2012;4.NonNegotiable Waybill Nomor: 558134536 tanggal 24 September 2012;5.Commercial Invoice Nomor: A6181212 tanggal 19 September 2012 sebearUSD166,920.02;6.

disebutkan untuk mendapatkan preferensi tarif harus:1) Origin Criteria2) Direct Consignment3) Procedural Provisionsbahwa persetujuan tentang kerjasama ekonomi menyeluruh antara negaranegara ASEANdan China telah disahkan dengan Keputusan Presiden Republik Indonesia Nomor 48Tahun 2004 tentang Pengesahan Framework Agreement On Comprehensive Economic CoOperation Between The Association Of South East Asian Nation And The Peoples OfChina (Persetujuan Kerangka Kerja Mengenai Kerjasanna Ekonomi Menyeluruh

AntaraNegaraNegara Anggota Asosiasi BangsaBangsa Asia Tenggara Dan Republik RakyatChina);Menimbangbahwa berdasarkan Rules of Origin Rule 8 disebutkan tentang Direct Consignmentdisebutkan bahwa :The following shall be considered as consigned directly from the exporting Party to theimporting Party:a) If the products are transported passing through the territory of any other ACFTAmember States;b) If the products are transported without passing through the territory of any nonACFTA member states;c)

of the ASEANCHINA FREETRADE AREA Rule 21 disebutkan bahwaFor the purpose of implementing Rule 8(c) of the Rules of Origin for the ACFTA, wheretransportation is effected through the territory of one or more nonACFTA Parties, thefollowing shall be submitted to the Customs Authority of the importing Party:a) A through Bill of Lading issued in the exporting Party;b) A Certificate of Origin (Form E) issued by the relevant Issuing Authoritiesof the exporting Party;c) Acopy of the original commercial invoice

in respect of the produc; andd) Supporting documents in evidence that the requirements of rule 8(c)subparagraphs (i), (ii) and (iii) of the Rules of Origin for the ACFTA are beingcomplied with.bahwa berdasarkan uraian tersebut di atas, Majelis berpendapat bahwa atas barang imporberupa Air Conditioners, ESMO7CRDAU/ESm07CRDAIR (Pos 1 PIB) dan AirConditioners, ESMO9CRDA11/ESMO9CRDAIE (Pos 2 PIB), negara asal China denganmenggunakan Certificate of Origine ACFTA (Form E) Nomor: E124800002060376 tanggal24

Barang tersebut tidak mengalami kegiatan lain selain bongkar muat atau kegiatan lain yangmenjaga barang tersebut dalam kondisi baik.e Dalam Annex rational ification Pr r P) Rule 21 di kan:The issuing authority of the intermediate Member State may issue a backtoback Certificate of Origin in an application is made by the exporter, providedthat:a) the backtoback Certificate of Origin issued should contain some of the sameinformation as the original Certificate of Origin (Form D).

In particular, every columnin the backtoback Certificate of Origin should be completed. FOB price of theintermediate Member State in Box 9 should also be reflected in the backtobackCertificate of Origin,b) For partial export shipments, the partial export value shall be shown instead of the fullvalue of the original Certificate of Origin (Form D).

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 the originalCertificate of Origin (Form D) shall be returned to the issuing authority within a reasonableperiod not exceeding sixty (60) days.

Republik Indonesia Nomor 37 Tahun 2011 tentangPengesahan Second 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, 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 (Ocp) For The Rules Of Origin

OfThe AseanChina 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;d) 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 Peraturan Menteri Keuangan Nomor: 117/PMK.011/2012,tanggal 10 Juli 2012 dinyatakan Menetapkan tarif bea masuk atas impor barang darinegara Republik Rakyat China dan negaranegara ASEAN dalam rangka ASEANChinaFree Trade Area (ACFTA), sebagaimana tercantum dalam Lampiran yang merupakanbagian

Tarif Bea MasukMenurut Terbanding:Bahwa sesuai Surat Uraian Banding Nomor: SR205/ KPU.01/2013 tanggal20 Februari 2013 disebutkan :*e. bahwa berdasarkan Appendix 1 Attachment A Revised OperationalCertificate Procedure (OCP) For The Rules of Origin Of The ASEANChina Free Trade Area Rule 23 disebutkan: The Customs Authority ofthe importing Party shall accept a Certificate of Origin (Form E) in caseswhere the sales invoice is issued either by a company located in a thirdcountry or by an ACFTA exporter

The third party invoice number should be indicated inBox 10 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) when presenting tothe Customs Authority of the importing Party..f. bahwa berdasarkan Overleaf Notes Form E point 10 disebutkan: ThirdParty Invoicing: In cases where invoices are issued by a third country,*the Third Party Invoicing" in Box 13 shall be

The third party invoice number should beindicated in Box 10 of the Certificate of Origin (Form E), the exporter andconsignee must be located in the Parties and the copy of the third partyinvoice shall be attached to the Certificate of Origin (Form E) whenpresenting to the Customs Authority of the importing Party.bahwa berdasarkan pemeriksaan Majelis atas buktibukti yang disampaikan didalam persidangan, kedapatan sebagai berikut :bahwa berdasarkan pemeriksaan Majelis atas PIB Nomor 354379 tanggal

acompany located in a third country or by an ACFTA exporter for the accountof the said company, provided that the product meets the requirements of theRules of Origin for the ACFTA.

The third party invoice number should beindicated in Box 10 of the Certificate of Origin (Form E), the exporter andconsignee must be located in the Parties and the copy of the third partyinvoice shall be attached to the Certificate of Origin (Form E) whenpresenting to the Customs Authority of the importing Party.tidak terpenuhi sehingga dengan demikian tidak dapat diberikan preferensitarif berdasarkan ACFTA.bahwa menurut Lampiran Peraturan Menteri Keuangan RepublikIndonesia Nomor 213/PMK.011/2011

Bahwa Appendix 1 dari Annex 3 AKFTA mengenai OCP Forthe Rules of Origin, mengatur sebagai berikut:Rule Nomor 21 : "Customs authority in the importing Partymay accept Certificates of Origin in cases where the salesinvoice is issued either by a company located in a thirdcountry or by exporter for the account of the said company,provided that the good meets the requirements of Annex 3.Bahwa ketentuan dalam OCP tersebut menekankan bahwaOtoritas kepabeanan di Negara pengimpor (dalam kasus iniOtoritas

Bahwa Annex 3 AKFTA mengatur tentang Rules of Origin(Ketentuan Asal Barang). Antara Pemohon Banding danTerbanding tidak terdapat sengketa mengenai "Origin" (asalbarang) karena, Glass Paper dan Surface Protective Tapeyang Pemohon Banding impor dari Korea telah memenuhi"rules of origin" sebagaimana diatur dalam Annex 3 AKFTA;4.

Akan tetapi, tidak memberi tanda (Vv) pada kotak"Third Country Invoicing" tidak menyebabkan SKA (COO)menjadi tidak sah;Bahwa berdasarkan Rule 12 appendix 1 dari Annex 3AKFTA tentang OCP, "Where the origin of a good is not indoubt, the discovery of minor discrepancies, between thestatements made in a Certificate of Origin and those madein the documents submitted to the customs authority of theimporting Party for the purpose of carrying out theformalities for importing the good shall not ipso factoinvalidate

Otoritas Kepabeanan Indonesia Tidak Memberikan CatatanPenolakan (Memberikan tanda pada box 4) dan TidakMengembalikan Form AK ke Otoritas Korea.1.Appendix 1 dari Annex 3 AKFTA mengenai OCP For theRules of Origin, mengatur sebagai berikut:Rule 5 Nomor 6 : In cases where a Certificate of Origin isrejected by the customs authority of the importing Party, thesubject Certificate of Origin shall be marked accordingly inbox 4 and the original Certificate of Origin shall be returnedto the issuing authority

Putusan Nomor 1465/B/PK/PJK/201 7Rule 5 Nomor 7 : In cases where a Certificate of Origin isnot accepted, as stated in paragraph 6, the customsauthority of the importing Party, as it deems fit, shouldaccept the clarifications made by the issuing authority toaccept the Certificate of Origin and reinstate the preferentialtariff treatment.

Klasifikasi Barangbahwa menurut Terbanding maupun Pemohon Banding tidak ada sengketamengenai klasifikasi pos tarif, kKedua pihak samasama menyetujui bahwa barangyang diimpor oleh Pemohon Banding tersebut, yaitu Label Printing machine (TypeLPM3001 T) negara asal (Country of Origin) : China, berdasarkan BTKI 2012diklasifikasikan ke dalam Pos Tarif 8443.14.0000;3.

,dengan alamat 20 Bendemeer Road Hex. 0201 Cyberhub, Singapore;bahwa dalam Form E dan Bill of lading, barang dikapalkan dari Xingang, China;bahwa dengan demikian terdapat bukti terjadinya Third Party/Country Invoicing;bahwa importasi dengan kategori Third Party/Country Invoicing diperbolehkan, diaturdalam Rule 23 Revised Operational Certification Procedures (OCP) For The RulesOf Origin Of The AseanChina Free Trade Area, sebagai berikut : The CustomsAuthority of the importing Party shall accept a

Certificate of Origin (Form E) in caseswhere the sales invoice is issued either by a company located in a third country or byan ACFTA exporter for the account of the said company, provided that the productmeets the requirements of the Rules of Origin for the ACFTA.

The third party invoicenumber should be indicated in Box 10 of the Certificate of Origin (Form E), theexporter and consignee must be located in the Parties and the copy of the third partyinvoice shall be attached to the Certificate of Origin (Form E) when presenting to theCustoms Authority of the importing Party yang telah disahkan dengan PeraturanPresiden Republik Indonesia Nomor 37 Tahun 2011 Tentang Pengesahan SecondProtocol To Amend The Agreement On Trade In Goods Of The FrameworkAgreement On

Third Party Invoicing dapat diterima untuk memperoleh tarif preferensi.b.Third Party Invoicing merupakan mekanisme penerbitan invoice yang dilakukanoleh pihak ketiga yang berlokasi baik di Negara ketiga maupun di Negara anggotaACFTA, dengan ketentuan sebagai berikut :1. produknya sesuai ketentuan Rules of Origin dari ACFTA2. nomor dari third party invoice harus dicantumkan dalam box 10 dari SKAForm E.3. eksportir pengirim barang dan penerima barang harus berlokasi di Negaraanggota ACFTA.4. salinan

AC 9404.29.1000 10%MFNFTA : bahwa terhadap barang yang diimpor berupa Mattress, etc dengan PIB Nomor:047716 tanggal 23 Mei 2013 dikenakan Bea Masuk sesuai tarif yang berlaku umum(MFN) sebesar 10% (sepuluh persen);Menurut Pemohon : bahwa oleh karena itu dalam Form E Nomor: E134404011080019 tanggal 10Menurut MajelisMei 2013 pada kolom Origin Criteria tertulis WO sudah memenuhi ketentuan untukmendapatkan preferensi tarif dalam rangka ACFTA.

.: bahwa sesuai Keputusan Terbanding Nomor: KEP1029/WBC.10/2013 tanggal 23Agustus 2013, sebagai tindak lanjut penyelesaian keberatan telah dilakukanpenelitian terhadap data pendukung yang dilampirkan, dasar penetapan pada SPTNPserta data 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

Referensi E134404011080019 tanggal 10 Mei2013 tertulis Origin Criterion: Wholly Obtained,e pada dokumen PIB Nomor: 047716 tanggal 23 Mei 2013 telah dicantumkankode fasilitas preferensi tarif dan nomor referensi Form E.bahwa berdasarkan Appendix 1, Attachment A, Revised Operational CertificationProcedurer (OCP) for the Rules of Origin of the ASEANChina Free Trade Area(ROO), Rule 18, disebutkan bahwa:1.

XXX. melakukan pengurusan Surat Keterangan Asal (Form E)Nomor: E13440401 1080019 tanggal 10 Mei 2013 dengan uraian barang Mattress, etcsejumlah 58 Cins.bahwa dari penelitian dokumen yang diterima oleh Terbanding diketahui bahwafasilitas tarif preferensi ACFTA tidak dapat diberikan kepada Pemohon Bandingkarena Form E Nomor: E134404011080019 tanggal 10 Mei 2013 yang dilampirkankedapatan origin kriteria WO tidak memenuhi kaidah dalam Rule 3 The ROO For TheACFTA sehingga Terbanding meragukan keabsahan

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

Terbanding : bahwa berdasarkan penelitian terhadap data/bukti pendukung yang dilampirkan disimpulkan bahvdalam importasinya, Pemohon tidak dapat menggunakan Fasilitas Tarif Bea Masuk dalam rangkaASEANChina Free Trade Area (ACFTA) karena tidak memenuhi ketentuan untuk mendapatkarpreferensi tarif dalam rangka ASEANChina Free Trade Area (ACFTA) karena tanda tangan yantercantum dalam Form E berbeda dengan Specimen tanda tangan pada Specimen Signatures ofOfficials Authorized to Issue Certificate of Origin

Terbanding Nomor: KEP5903/KPU.01/2012 tanggal 24 Oktober 2012,berdasarkan penelitian, yang menjadi permasalahan adalah pemenuhan ketentuan untuk mendapapreferensi tarif dalam rangka ASEANChina Free Trade Area (Form E);bahwa penelitian terhadap uraian masalah dan dokumen pelengkap adalah bahwa berda:penelitian terhadap dokumen Form E yang dilampirkan, ditemukan bahwa tanda tangan yang terc:dalam Form E berbeda dengan Specimen tanda tangan pada Specimen Signatures of OfAuthorized to Issue Certificate of Origin

of The Peoples Republic of China (Jiangsu), selkeabsahan dokumen Form E diragukan dan atas importasi PIB Nomor: 349886 tanggal 31 A2012 ditetapkan berdasarkan tarif yang berlaku umum;bahwa berdasarkan hasil penelitian di atas, disampaikan pembahasan sebagai berikut:bahwa berdasarkan Rule 6 Attachment A Operational Certification Procedure for The Rules of of The ASEANChina Free Trade Area pada Rule 6, disebutkan:Rule 6:The Government authorities designated to issue the Certificate of Origin shall

, to the best ojcompetence and ability, carry out proper examination upon each application for the CertificOrigin to ensure that:a) The application and the Certificate of Origin are duly completed and signed by the auth signatory;b) The origin of the product is in conformity with the ASEANChina Rules of Originc) The other statements of the Certificate of Origin correspond to supporting documevidence submitted;d) Description, quantity and weight of goods, marks and number of packages, numbskinds of

Tahun 2004 Nomor: 50);bahwa menurut Keputusan Presiden Nomor: 48 Tahun 2004 tentang Pengesahan FramAgreement on Comprehensive Economic CoOperations between The Association of SouthNations and The Peoples Republic of China (Persetujuan Kerangka Kerja mengenai KerjEkonomi Menyeluruh antara Negaranegara Anggota Asosiasi BangsaBangsa Asia TenggatRepublik Rakyat China) (Lembaran Negara Republik Indonesia Tahun 2004 Nomor: 50),melaksanakan kerjasama ACFTA dimaksud disepakati untuk menggunakan Rule of Origin

Origin (Form E) to ensure that:a) The application and the Certificate of Origin (Form E) are duly completed in accordance withthe requirements as defined in the overleaf notes of the 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 supporting documentaryevidence submitted;d) Description, quantity and weight of products

, marks and number of packages, number and kindsof packages, 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 tothe domestic laws, regulations and administrative rules of the importing Party provided eachitem must qualify separately in its own right;bahwa berdasarkan Rules Of Origin Of The AseanChina Free Trade Area Rule 12 dinyatakan A claimthat products shall be accepted as eligible for preferential

concession shall be supported by aCertificate of Origin issued by a government authority designated by the exporting Party and notified tothe other Parties to the Agreement in accordance with the Operational Certification Procedures, as setout in Attachment A;bahwa berdasarkan Revised Operational Certification Procedures (OCP) For The Rules Of Origin OfThe AseanChina Free Trade Area, Rule 11 Attachment A dinyatakan In principle, a Certificate ofOrigin (Form E) shall be issued prior to or at the

In exceptional cases where theCertificate of Origin (Form E) has not been issued by the time of shipment or no later than three (3)days from the date of shipment, at the request of the exporter, the Certificate of Origin (Form E) shall beissued retroactively in accordance with the domestic laws, regulations and administrative rules of theexorting party within twelve (12) month from the date of shipment, in which case it is necessary toindicate "ISSUED RETROACTIVELY" in box 13.

Certificate of Origin ACFTA (Form E) Nomor: E133312009550063 tanggal 22 Maret2013;4. Surat Kepala Kantor Pelayanan Utama Bea dan Cukai Tipe A Tanjung Priok Nomor:S1535/KPU.01/2013 tanggal 18 April 2013;5.

RRM Raya AV 60/2014JeBisaPsfakukTaike PajakPdkahinSeyake tmenjadi pokok sengketa adalah pengajuan banding terhadap Pembebanan Bea Masuk atasimportasi berupa Carbon Brush, Hexagon Screw, Shaft for Dehydration Barrel dan lainlain (95 jenisbarang sesuai lembar lanjutan PIB), Negara asal China dengan pembebanan BM sebesar 0% (ACFTA)dalam PIB Nomor: 014206 tanggal 13 Februari 2013;Mbahyut 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 (MEN);MMenutitheohamdkyntingdi 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

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 ACFTA dimaksud 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 ayat1 huruf (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

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

Pengesahan Second Protocol To Amend The Agreement On Trade In Goods Of.Framework Agreement On Comprehensive Economic CoOperation BetweenAssociation Of Southeast Asian Nations And The Peoples Republic Of China;bahwa menurut Peraturan Presiden Republik Indonesia Nomor 37 Tahun 2011, dalmelaksanakan kerjasama ACFTA dimaksud disepakati untuk menggunakan RuleOrigin (ROO) Form E atau Surat Keterangan Asal Barang Form E, yang diatur secara ridalam Revised Operational Certification Procedures For The Rules Of Origin

Of 'AseanChina Free Trade Area;bahwa berdasarkan Appendix 1: Revised Operational Certification Procedures (Ocp) .The Rules Of Origin Of The AseanChina Free Trade Area pada Rule 7 dinyatakan Issuing Authorities shall, to the best of their competence and ability, carry out proexamination 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 Certificof 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 packasnumber and kinds of packages, as specified, conform to the products to be exportee) Multiple items declared on the same Certificate of Origin (Form E) shall

.: bahwa bersama ini Pemohon Banding lampirkan surat Verification of theCertificate of Origin Form E No. E123702010680024 dari Shandong EntryExit Inspection and Quarantine Bureau of the People's Republic of Chinayang Pemohon Banding terima dari vendor Pemohon Banding, yangmenyatakan bahwa Form E No.

Stempel pada kolom 12 (Certification) pada Form E NomorE123702010680024 tanggal 24 Nopember 2012 berbeda dengancontoh pada specimen.h. bahwa berdasarkan REVISED OPERATIONAL CERTIFICATIONPROCEDURES FOR THE RULES OF ORIGIN OF THE ASEANCHINAFREE TRADE AREA, disebutkan: Rule 7 (a)The Issuing Authorities shall, to the best 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 ofOrigin

(Form E) are duly completed in accordance with the requirementsas defined in the overleaf notes of the Certificate of Origin (Form E), andsigned by the authorised signatory;i. bahwa berdasarkan REVISED OPERATIONAL CERTIFICATIONPROCEDURES FOR THE RULES OF ORIGIN OF THE ASEANCHINAFREE TRADE AREA, disebutkan dalam Rule 18:Rule 18(a) The Customs Authority of the importing Parry may request a retroactivecheck at random and/or when it has reasonable doubt as to theauthenticity of the document or as to

the accuracy of the informationregarding the true origin of the products in question or of certain partsthereof.i, The request shall be made in writing, accompanied with a copy ofthe Certificate of Origin (Form E) and shall specify the reasons andany additional information suggesting that the particulars given onthe said Certificate of Origin (Form E) may be inaccurate, unlessthe retroactive check is requested on a random basis;ii.

masingmasingFTA.b. tandatangan pejabat yang berwenang menandatangani SKA dan capJabatan tidak sama dengan contoh specimen tanda tangan dan capJabatan yang bersangkutan.c. dst....bahwa berdasarkan pemeriksaan Majelis atas buktibukti yang disampaikan didalam persidangan, kedapatan sebagai berikut :bahwa PIB Nomor 497445 tanggal 10 Desember 2012 telah mencantumkandata sebagai berikut :Nomor Tanggal KeteranganUraianInvoice ZJM1220 20112012 BL/AWB 790200259161 24112012 Fasilitas Impor Certificate of Origin

Pada kolom 8 (origin criterion) form E nomor referensi E131301000090673 tanggal 12Agustus 2013 tertulis "WO" (wholly obtained) dengan jenis barang berupa DextroseMonohydrate Pharma Grade;5. bahwa berdasarkan Surat Edaran Direktur Jenderal Bea dan Cukai Nomor SE05/BC/2010tentang Petunjuk Pelaksanaan Penelitian Dokumen Pemberitahuan Impor Barang dalamrangka Skema Free Trade Agreement, pada Overleaf Notes ACFTA poin 3 huruf (i)dinyatakan bahwa: "Origin criteria: 3.

For exports to the above mentioned countries to beeligible for preferential treatment, the requirement is that either: (i) The products whollyobtained in the exporting Member State as defined in Rule 3 of the ASEANChina Rules ofOrigin";6. bahwa berdasarkan Annex 3 "Rules of Origin for The ASEANChina Free Trade Area"disebutkan bahwa produk yang yang digolongkan dalam origin criterion (wholly obtained)harus memenuhi syarat ketentuan Rule 3 ROO, sebagai berikut:Rule 3: Wholly Obtained Products:Within

) Product obtained from liveanimals referred to in paragraph (6) above.bahwa dilihat pada Method of Production (terlampir) bahwa produk yang diimpor terbuat dariStarch Milk (tepung susu) yang berasal dari hewan hidup;bahwa berdasarkan uraian di atas maka keseluruhan proses produksi dilakukan di China danproduk tersebut memenuhi kriteria Wholly Obtained Product;Menurut Majelisbahwa untuk pemberlakuan tarif ACFTA, terdapat ketentuan dalam Operational CertificationProcedures (OCP) for The Rules of Origin

adalah barang yangseluruhnya berasal dari satu negara anggota ACFTA;bahwa pemerintah China menganggap barang yang tercantum dalam Form E NomorE131301000090673 tanggal 12 Agustus 2013 adalah seluruhnya merupakan produk atauberasal dari China sehingga pada kolom 8 dicantumkan tulisan WO;bahwa berdasarkan Annex 3 Rules of Origin for The ASEANChina Free Trade Area, barangbarang yang bukan berasal dari tumbuhtumbuhan dan binatang hidup pun dapat digolongkanke dalam Wholly Obtained Products, berdasarkan

Rule 3 huruf (e) dan huruf (j) sebagai berikut :(e) Minerals and other naturally occurring substances, not included in paragraphs (a) to (d),extracted or taken from its soil, waters, seabed or beneath their seabed(j) Goods obtained or produced in a Party solely from products referred to in paragraphs (a) to (i)above;bahwa menurut Majelis untuk produk seperti yang diatur dalam Rules of Origin for the ACFTApada Annex 3 Rule 4 dan 5, kandungan produk minimal 40% dari suatu negara sudahmemenuhi persyaratan

dan metode penetapan Terbanding (sesuai LPPTNP):a. bahwa identifikasi barang sesuai pemberitahuan sebagai: kawat dari besi baja dipilin (steelwire rope), b. bahwa berdasarkan Peraturan Menteri Keuangan Nomor: 54/PMK.011/2011 tanggal 23maret 2011 tentang Pengenaan Bea Masuk Tindakan Pengamanan terhadap impor produktali kawat baja (steel wire rope) dengan pos tarif 7312.10.9000, barang tersebut dikenakanBMTP dengan pembebanan Rp 24.080/Kgc. bahwa perusahaan tidak dapat melampirkan Certificate of Origin

Jadi seharusnya tidak dikenakan BMTP;bahwa menurut Pemohon Banding, Pemohon menyerahkan Certificate of Origin asli pada waktukeberatan;bahwa menurut Pemohon Banding, barang yang Pemohon impor berupa : Kawat dari besi/baja di pilin , Dead end grip 22 mm? (item 1) Kawat dari besi/baja di pilin , Dead end grip 35 mm? (item 2) Kawat dari besi/baja di pilin , Dead end grip 70 mm?

Pasal 5, tersebut tidak dijelaskan secara detail kapanwaktu penyerahan Certificate of Origin.

Jadi seharusnya Pemohon menyerahkan Certificate ofOrigin pada waktu keberatan diproses di Kantor Pelayanan Utama Bea dan Cukai Tanjung Prioktidak masalah;bahwa menurut Pemohon Banding, jika pada hard copy PIB Pemohon belum menyerahkanCertificate of Origin, seharusnya Terbanding (Pejabat Fungsional Pemeriksa Dokumen PFPD)wajib meminta Certificate of Origin kepada Pemohon dan menunda penetapan STPNP;bahwa menurut Pemohon Banding, berdasarkan Peraturan Menteri Keuangan Republik IndonesiaNomor: 160/PMK

).bahwa menurut Majelis, Pemohon Banding saat penyerahan INP atas DNP tidak dberikan waktuyang cukup untuk menyerahkan dokumen Surat Keterangan Asal (Certificate of Origin) kepadapejabat Terbanding;bahwa menurut Majelis, PMK Nomor: 54/PMK.011/2011 tidak mewajibkan pencantumanreferensi Surat Keterangan Asal (Certificate of Origin) pada dokumen PIB dan saat pengajuan PIB kepada Terbanding, dan diketahui tanggal Surat Keterangan Asal (Certificate of Origin)adalah tanggal 15 Oktober 2011, mendahului

For the purposes of column 4 of this Annex:WO means that the good must be wholly produced or obtained inaccordance with Article 2.1 (a) (Originating Goods) of Chapter 3 (Rulesof Origin); ...Selanjutnya dapat dilihat pada Article 2.1 (a) (Originating Goods) ofChapter 3 (Rules of Origin) sebagai berikut:Article 2Originating Goods1.

Putusan Nomor 950/B/PK/PJK/2015berupa Certificate of Origin (CoO) atau lebih dikenal dengan istilahSurat Keterangan Asal (SKA);A.

For the purposes of column 4 of this Annex :WO means that the good must be wholly produced orobtained in accordance with Article 2.1 (a) (OriginatingGoods) of Chapter 3 (Rules of Origin);.......Selanjutnya dapat dilihat pada Article 2.1 (a) (OriginatingGoods) of Chapter 3 (Rules of Origin) sebagai berikut:Article 2Originating Goods1.

Permintaan Preferensi Tarif yang telahdiajukan oleh Pemohon Peninjauan Kembali dan tidak adanyasanggahan atas tidak dilampirkannya Certificate of Origin dalam PIByang disampaikan;Certificate of Origin juga telah disampaikan kepada TermohonPeninjauan Kembali.

Binatang Hidup yang lahir dan dibesarkan di negara eksportir,Berdasarkan hal tersebut diatas, dengan terpenuhinyapersyaratan Rules of Origin atau Origin Criteria, PemohonPeninjauan Kembali berhak mendapatkan preferensial tariffdari Termohon Peninjauan Kembali;D.

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.

Surat Keterangan Asal (Form E) lembar asli dan lembar ketiga wajibdisampaikan oleh importir kepada Kepala Kantor Pabean pelabuhanpemasukan, pada saat pengajuan Pemberitahuan Pabean Impor.bahwa berdasarkan Operational Certification Procedures for The Rules of Origin ofThe ASEANChina Free Trade Area, Rule 10.a. disebutkan The Certificate of Originshall be issued by the relevant Government authorities of the exporting Party at thetime of exportation or soon thereafter whenever the products to be exported

Certification Procedures ASEANChina FreeMenimbangMengingatMemutuskanTrade Area (ACFTA) serta menimbulkan persepsi yang berbedabeda karena tidakmenyebutkan secara eksplisit dan terukur berapa hari sebelum pengapalan yangdapat ditoleransi agar preferensi tarif dalam rangka ASEANChina Free Trade Area(ACFTA) dapat digunakan;bahwa berdasarkan Revised Operational Certification Procedures for The Rules ofOrigin of The ASEANChina Free Trade Area, Appendix 1 Rule 11 disebutkan: /nprinciple, a Certificate of Origin

In exceptional cases where the Certificate of Origin (Form E) has not beenissued by the time of shipment or no later than three (3) days from the date ofshipment, at the request of the exporter, the Certificate of Origin (Form E) shall beissued retroactively in accordance with the domestic laws, regulations andadministrative rules of the exporting Party within twelve (12) months from the date ofshipment, in which case it is necessary to indicate ISSUED RETROACTIVELY inBox 13.bahwa menurut pendapat

Majelis, berdasarkan revisi terhadap OperationalCertification Procedures for The Rules of Origin of The ASEANChina Free TradeArea tersebut, menjadi jelas bahwa Form E diterbitkan sebelum tanggal pengapalanatau pada saat pengapalan;bahwa Revised Operational Certification Procedures for The Rules of Origin of TheASEANChina Free Trade Area tersebut telah diratifikasi oleh Pemerintah RepublikIndonesia dengan Peraturan Presiden Nomor: 37 Tahun 2011 dan telahdiundangkan pada tanggal 07 Juli 2011;: bahwa

Nomor PutusanPengadilan PajakJenis PajakTahun PajakPokok SengketaMenurutTerbandingMenurut Pemohon :BandingMenurut MajelisPut51337/PP/M.X VIIB/19/2014Bea Masuk2012bahwa yang menjadi pokok sengketa adalah pengajuan banding terhadap tanda tangan yangtertera pada Form D berbeda dengan Specimen Signatures Authorized of Officials Authorized toCertify the Certificate of Origin of Government of Malaysia atas importasi Jenis Barang: 2 (dua)jenis barang sesuai lembar lanjutan PIB (RBD Soybean Oil / Technical

Banding Jenis Barang Klasifikasi PemberitahuanRBD Soybean Oil (Technical Grade) 1507.90.9000 BM 0% (ATIGA)Menurut TerbandingJenis Barang Klasifikasi PembebananRBD Soybean Oil (Technical Grade) 1507.90.9000 BM 5% (MEN) dan terdapat kekurangan pembayaran sebesar Rp33.287.000,00;bahwa menurut Terbanding, berdasarkan halhal tersebut pembebanan bea masuk terhadap importersebut dikenakan tarif bea masuk yang berlaku umum (MEN) untuk Pos Tarif 1507.90.90.00 yaitusebesar 5% (lima persen);bahwa Certificate of Origin

(CO) / Form D yang Pemohon Banding sampaikan pada PIB NomorPendaftaran 404353 telah sesuai peraturan yang berlaku;bahwa menurut Majelis, alasan Terbanding yang menolak keberatan Pemohon Banding adalahkarena berdasarkan penelitian terhadap dokumen Form D Nomor: PP37441T062978 tanggal 27September 2012, kedapatan bahwa tanda tangan yang tertera pada Form D dimaksud berbedadengan "Specimen Signatures of Officials Authorized to Certify The Certificate of Origin ofGovernment of Malaysia" sehingga pembebanan

bea masuk terhadap impor tersebut dikenakan tarifbea masuk yang berlaku umum (MFN) untuk Pos Tarif 1507.90.90.00 yaitu sebesar 5% (limapersen);bahwa Pemohon Banding tidak setuju atas pembebanan yang dilakukan Terbanding dengan alasankarena Pos Tarif / HS Nomor: 1507.90.9000 yang Pemohon Banding ajukan telah sesuai denganKlasifikasi barang dan Certificate of Origin (CO) / Form D yang Pemohon Banding sampaikanpada PIB Nomor Pendaftaran 404353 telah sesuai peraturan yang berlaku;bahwa sesuai Pasal

of Origin (CO) / Form D yang Pemohon Bandingsampaikan pada PIB Nomor Pendaftaran 404353 telah sesuai peraturan yang berlaku;bahwa atas permasalahan tersebut Terbanding menyatakan telah melakukan konfirmasi kepadaMinistry of International Trade and Industry of Malaysia melalui Surat Kepala Kantor PelayananMenimbangMengingatMemutuskanUtama Bea dan Cukai tipe A Tanjung Priok Nomor: S2296/KPU.01/2012 tanggal 6 November2012 hal Confirmation on Certificate of Origin namun sampai dengan diterbitkannya KeputusanTerbanding