STEPHANE BAUDOIN VS PT ORIGIN RESORT LOMBOK

ORIGIN RESORT LOMBOK

Bahwa berdasarkan "Attachment A: Operational Certification Procedures ForThe Rules Of origin Of The AseanChina Free Trade Area" pada Rule 6disebutkan sebagai berikut:"Rule 6The Government authorities designated to issue the Certificate of Origin shall,to the best of their competence and ability, carry out proper examinationupon each application for the Certificate of Origin to ensure that:e) The application and the Certificate of Origin are duly completed and signed bythe authorised signatory;f)

The origin of the product is in conformity with the ASEANChina Rules of Origin;g) The other statements of the Certificate of Origin correspond to supportingdocumentary evidence submitted;h) Description, quantity and weight of goods, marks and number of packages,number and kinds of packages, as specified, conform to the products to beexported."

tanda tangan pada Form E tidak sesuai denganspecimen tanda tangan pejabat yang berwenang dari Sichuan EntryExit InspectionAnd Quarantine Bereau Of The People's Republic Of China dan Terbanding telahmelakukan konfirmasi atas keabsahan Form E tersebut sesuai Surat Kepala KantorPelayanan Utama Bea dan Cukai Tipe A Tanjung Priok kepada Sichuan EntryExitInspection and Quarantine Bureau of The Peoples Republic of China Nomor: S937/KPU.01/2012 tanggal 22 Juni 2012 perihal Confirmation on Certificate of Origin

ini;bahwa Pemohon Banding menyerahkan Certification dari Sichuan EntryExitInspection and Quarantine Bureau tertanggal 02 Juli 2012 yang menyatakan bahwaForm E Nomor: E125103000155248 tanggal 13 Mei 2012 dengan Invoice Nomor:00002995 tanggal 07 Mei 2012 adalah benar diterbitkan oleh Sichuan EntryExitInspection and Quarantine Bureau;bahwaberdasarkan pemeriksaan Majelis terhadap Form EE Nomor:E125103000155248 tanggal 13 Mei 2012 dan Specimen Signatures of OfficialAuthorized to Issue Certificate 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

ACFTA (Form E) Nomor: E133707004540300 tanggal 13 Juni 2013;Certificate of Origin ACFTA (Form E) Nomor: E123707004540098 tanggal 25 Mei 2012;Certificate of Origin ACFTA (Form E) Nomor: E133707004540054 tanggal 15 Maret 2013;Certificate of Origin ACFTA (Form E) Nomor: E123707004540357 tanggal 24 November 2012;Peraturan Menteri Keuangan Nomor: 117/PMK.011/2012 tanggal 10 Juli 2012 tentang PenetapanTarif Bea Masuk Dalam Rangka ASEANChina Free Trade Area (ACFTA);Surat Edaran Direktur Jenderal Bea dan

Certificate of Origin ATIGA (Form D) Nomor: 0001/HMC/02/2010 tanggal 14 Februari 2010;24. NPWP: 01.305.691.6091.000 tanggal 14 November 1982;25. Angka Pengenal Importir Umum (APIU) Nomor: 090304862P tanggal 16 Januari 2013;26. Nomor Identitas Kepabeanan (NIK): 05.000043 tanggal 26 September 2013;27. Letter of Confirmation tanggal 09 Juni 2014;28. Product Composition Itemized Statement tanggal 29 Maret 2013;29.

(ROO) Form E atau Surat Keterangan Asal Barang Form E, yang diatur secara rinci dalamRevised Operational Certification Procedures (OCP) 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;d) Description, quantity and weight of products, marks

Surat Kepala Kantor Pelayanan Utama Bea dan Cukai Tipe A Tanjung PriokTipe A Nomor: S2393/KPU.01/2012 tanggal 20 November 2012 perihalConfirmation on Certificate of Origin;Specimen tanda tangan;4. Surat Nomor: SR214/KPU.01/BD.02/2013 tanggal 07 November 2013perihal Penjelasan Tertulis Pengganti SUB atas KEP352/KPU.01/2013tanggal 17 Januari 2013 an. PT Total Multi Anugrah;adbahwa memenuhi permintaan Majelis, Pemohon Banding menyerahkan bukti/dokumensebagai berikut:1.

Certificate of Origin of The Peoples Republic of China Nomor: CCPIT122225615tanggal 02 November 2012;Certificate of Origin ACFTA (Form E) Nomor: E12470ZC33851217 tanggal 02November 2012;Sales Contract Nomor: SC12TMA44 tanggal 08 Oktober 2012;Commercial Invoice Nomor: KA121029E tanggal 29 Oktober 2012;Packing List untuk Invoice Nomor: KA121029E tanggal 29 Oktober 2012;Fotokopi bermeterai dengan stempel Kantor Pos Surat setoran Pabean, Cukai, danPajak (SSPCP) tanggal 08 November 2012 sebesar Rp51.860.000,00

of ThePeoples Republic of China Nomor: CCPIT122225615 tanggal 02 November 2012;Fotokopi bermeterai dengan stempel Kantor Pos Certificate of Origin ACFTAMenimbang(Form E) Nomor: E12470ZC33851217 tanggal 02 November 2012;27.

Klasifikasi Barangbahwa menurut Terbanding maupun Pemohon Banding tidak ada sengketamengenai klasifikasi pos tarif, kedua pihak samasama menyetujui bahwabarang yang diimpor oleh Pemohon Banding tersebut, yaitu Shoes negaraasal (Country of Origin) : China, berdasarkan BTKI 2012 diklasifikasikan kedalam Pos Tarif 6403.99.0000.3.

of TheASEANChina Free Trade Area (revised OCPACFTA), disebutkanpada Aturan 23 (aturan yang baru pada OCP sebelumnya tidak ada):Rule 23The 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, providedthat the product meets the requirements of the Rules of Origin forthe ACFTA.

The third party invoice number should be indicated inBox 10 of the Certificate of Origin (Form E), the exporter and consignee must be located in the Parties and the copy of the thirdparty invoice shall be attached to the Certificate of Origin (FormE) when presenting to the Customs Authority of the importingParty.3) Bahwa sebagai penegas atas aturan baru dalam OCPACFTA tersebutdikeluarkanlah Surat Edaran Direktur Jenderal Bea dan Cukai NomorSE12 /BC/2011 tanggal O03 Oktober 2011 tentang PetunjukPelaksanaan

Of The AseanChina Free TradeArea, sebagai berikut : The Customs Authority of the importing Party shallaccept a Certificate of Origin (Form E) in cases where the sales invoice isissued either by a company located in a third country or by an ACFTAexporter for the account of the said company, provided that the product meetsthe requirements of the Rules of Origin for the ACFTA.

The third partyinvoice number should be indicated in Box 10 of the Certificate of Origin(Form E), the exporter and consignee must be located in the Parties and thecopy of the third party invoice shall be attached to the Certificate of Origin(Form E) when presenting to the Customs Authority of the importing Partyyang telah disahkan dengan Peraturan Presiden Republik Indonesia Nomor 37Tahun 2011 Tentang Pengesahan Second Protocol To Amend The AgreementOn Trade In Goods Of The Framework Agreement On

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

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

In the case where Certificates of Origin (Form D) are notaccepted, as stated in the preceding paragraph, the importingMember State should accept and consider the clarificationsmade by the issuing authorities and4. Assess again whether or not the Form D application can beaccepted for the granting of the preferential treatment.

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

While awaiting the results of the retroactive checkparagraph (c) shall be appliedRetroactive checks sebagaimana disebutkan di atas dilakukantidak terbatas pada keraguan receiving authority atas origin criteriayang tercantum dalam Form D.

TranshipmerTemporary Storage in Such Countries, Provided That: (i)Transit Entry is Justified or Geographical Reason orConsideration Related Exclusively to TransRequirements; (ii) The Products Have Not Entered Into T.or Consumption There; and (iii) The Products HaveUndergone Any Operation There Other Than UnloadingReloading or any Other Operation to Preserve Them in GCondition;bahwa pelaksanaan ketentuan di atas dalam AppendivAttachment A, Revised Operational Certification Proce(OCP) for The Rules of origin

of the ASEANChina Trade Area (ROO), Rule 21, sebagai berikut: ForPurpose of Implementing Rule 8(c) of the Rules of Origirthe ACFTA, Where Transportation is Effected TroughTerritory of One or More NonACFTA Parties, the FolloyShall be Submitted to the Customs Authority of the Impo1Party: (a) A Trough Bill of Lading Issued in the ExpotParty; (b) A Certificate of Origin (Form E) Issued byRelevant Issuing Authorities of the Exporting Party; (cCopy of the Original Commercial Invoice in Respect ofProduct

; and (d) Supporting Documents in Evidence ThaiRequirements of Rule 8(c) Subparagraphs (i), (ii) and (iithe Rules of Origin for the ACFTA are Being Complied wibahwa berdasarkan ketentuan Pengiriman langsung (Direct Consigment) sebagaindiatur dalam OCP di atas diketahui bahwa Pemohon dalam berkas keberatannya tmelampirkan Through Bill of Lading (Through B/L) dan dokumen pendukungdimaksud yaitu (i) persinggahan barang dimaskud hanya berlaku untuk alasan geog:atau pertimbangan terkait persyaratan khusus

of the ASEANCIFree Trade Area (ROO), Rule 21, sebagai berikut: For The Purpose of Implementing 1S(c) of the Rules of Origin for the ACFTA, Where Transportation is Effected TroughTerritory of One or More NonACFTA Parties, the Following Shall be Submitted toCustoms Authority of the Importing Party: (a) A Trough Bill of Lading Issued inExporting Party; (b) A Certificate of Origin (Form E) Issued by the Relevant IssAuthorities of the Exporting Party; (c) A Copy of the Original Commercial InvoicRespect

of the Product; and (d) Supporting Documents in Evidence That the Requiremof Rule 8(c) Subparagraphs (i), (ii) and (iii) of the Rules of Origin for the ACFTABeing Complied with ;bahwa Majelis melakukan pemeriksaan berdasarkan data yang ada dalam berkas banddan keterangan yang disampaikan Terbanding dan Pemohon Banding dalam persidangaibahwa dalam persidangan Majelis meminta Pemohon Banding menyampaikan dokubuktibukti pendukung pemberitahuan pabean;bahwa memenuhi permintaan Majelis, Pemohon Banding

Of The AseanChina Free Trade Area", disebutkanbahwa The Certificate of Origin shall be issued by the relevant Governmentauthorities of the exporting Party at the time of exportation or soon thereafterwhenever the products to be exported can be considered originating in thatParty within the meaning of the ASEANChina Rules of Origin.bahwa berdasarkan Revisi Operational Certification Procedures for the rulesof origin Of The AseanChina Free Trade Area, Apendix 1 Rule 11menyatakan In principle, a Certificate

of Origin (Form E) shall be issuedprior to or at the time of shipment.

In exceptional cases where the Certificateof Origin (Form E) hasnot been issued by the time of shipment or no laterthan three (3) days from the date of shipment, at the request of the exporter,the Certificate of Origin (Form E)shall be issued retroactively in accordancewith the domestic laws, regulationsand administrative rules of the exportingParty within twelve (12) months from thedate of shipment, in which case it isnecessary to indicate ISSUED RETROACTIVELY in Box 13.

In such cases,the importer of the product whoclaims the preferential treatment for theproduct may, subject to the domestic laws, regulations administrative rules ofthe importing Party, provide the CustomsAuthority of the importing Partywith the Certificate of Origin (Form EF) issuedretroactively.bahwa Revisi Operational Certification Procedures for the rules of origin OfThe AseanChina Free Trade Area tersebut telah diratifikasi dengan PeraturanPresiden Nomor 37 Tahun 2011 dan diundangkan pada tanggal

07 Juli 2011.bahwa berdasarkan Revisi Operational Certification Procedures for the rulesof origin Of The AseanChina Free Trade Area tersebut, menurut Majelisbahwa pada prinsipnya Form E diterbitkan sebelum atau pada saatpengapalan.bahwa dengan demikian Majelis berpendapat bahwa atas impor OleoresinCapsicum (6 jenis barang) dengan Pos Tarif 1301.90.9000 yangdiberitahukan dalam PIB Nomor: 246695 tanggal 05 Juli 2011 mendapatpreferensi tarif dalam rangka ACFTA sesuai Form E No.E111303000080003 tanggal

menjadi tarif pos menjadi 3102.10.000(dengan BM 5%;bahwa Form E Nomor Referensi: E134300009510199 tanggal 05 Juni 2013 tidak dapatdigunakan sebagai dasar untuk mendapatkan tarif preferensi sehingga terhadap PIB Nom018294 tanggal 17 Juni 2013. dengan jenis barang berupa Zinc Sulphate Heptahydratdikenakan tarif bea masuk yang berlaku umum (MEN) sebesar 5%;bahwa Pemohon Banding keberatan membayar tambahan bea masuk 5% karena PIB den:no. pengajuan: 01070000049920130605000061 dilampiri Certificate of Origin

(combiDeclaration and Certificate) Form E sehingga pupuk yang diimpor tidak dikenakan BM 5(bea masuk = 0% );bahwa Terbanding menyatakan alasan penolakan keberatan Pemohon Banding karenaberdasarkan penelitian terhadap Form E Nomor: E134702C46731080 tanggal 16 Agustu:2013, terdapat keraguan atas origin criteria yang tertera pada Form E karena karenadiragukannya Kriteria Ketentuan Asal Barang (Origin Criterion) pada kolom 8 karena tidsesuai dengan Annex 3, Rules of Origin for the AseanChina Free Trade

Ta2004 Nomor 50);bahwa menurut Keputusan Presiden Nomor: 48 Tahun 2004 tentang pengessFramework Agreement On Comprehensive Economic CoOperations betweenAssociation Of South Asian Nations and The Peoples Republic Of China (persetukerangka kerja mengenai kerjasama ekonomi menyeluruh antara negaranegara ang:Asosiasi BangsaBangsa Asia Tenggara dan Republik Rakyat China) (lembaran neRepublik Indonesia Tahun 2004 Nomor 50) dalam melaksanakan kerjasama ACIdimaksud disepakati untuk menggunakan Rule Of Origin

(ROO) Form E atau SKeterangan Asal Barang Form E, yang diatur secara rinci dalam Operational CertificaProcedures (OCP) for the Rules of Origin of the AseanChina Free Trade Area;bahwa PMK Nomor: 117/PMK.011/2012 tanggal 10 Juli 2012 tentang Penetapan TarifMasuk dalam Rangka ACFTA yang mulai berlaku pada tanggal 10 Juli 2012, merupapelaksanaan dari Pasal 13 ayat (1) UndangUndang Nomor 10 Tahun 1995 tentKepabeanan sebagaimana telah diubah dengan UndangUndang Nomor 17 Tahun 2menyebutkan bea masuk dapat

Second Protocol To Amend the Agreement On Trade In Geof The Framework Agreement On Comprehensive Economic CoOperation BetweenAssociation Of South East Asian Nation And The Peoples Republic Of China (ProtKedua Untuk Mengubah Persetujuan Perdagangan Barang Dalam Persetujuan KeranKerja Mengenai Kerjasama Ekonomi Menyeluruh Antara NegaraNegara Anggota AsosBangsaBangsa Asia Tenggara Dan Republic Rakyat China), yaitu pada Annex 3 "RulesOrigin For The The AseanChina Free Trade Area", dinyatakan:Rule 2: Origin

(ROO) Form E atau Surat Keterangan Asal Barang Form E, yangdiatur secara rinci dalam Revised Operational Certification Procedures (OCP) For(a)(b)(c)(d)(e)The Rules Of Origin Of The AseanChina Free Trade Area.bahwa berdasarkan Appendix 1: Revised Operational Certification Procedures (OCP)For The Rules Of Origin Of The AseanChina Free Trade Area pada Rule 7dinyatakan The Issuing Authorities shall, 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 angka 4 overleaf notes Attachment C Annex 3 Rules of Origin forThe ASEANChina Free Trade Area dinyatakan Each Article Must Qualify: It shouldbe

Certificate of Origin ACFTA (Form E) Nomor: E131300018710187 tanggal 03 Juli 2013,T.3.

Certificate of Origin ACFTA (Form E) Nomor: E131300018710018 tanggal 11 Januari2013,P.23.

Pada tanggal 13 September 2013 telah diterima jawaban atas permintaan retroactive check S5672/KPU.01/2013 yang berisi: In the manufacture of the goods, all the materials used were wholly obtained in China; The goods were intended to be transported to your country when they left China, so meet therequirement of Rules of Origin ACFTA;5.

Invoice: NXH132572, tgl. 2208201310Tidak dicontreng issued retroactively13 Tidak dicontreng Third Party Invoicingbahwa berdasarkan Rule 7 Attachment A Revised Operational Certification Procedures (OCP) For TheRules Of Origin Of The AseanChina Free Trade Area diketahui bahwa:The Issuing Authorities shall, to the best of their competence and ability, carry out proper examination ofeach 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 with 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 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,

SKA atau Certificate of Origin, dalam hal ini, Form E yang diterbitkan oleh otoritas Kepabeanan diChina membuktikan bahwa barang tersebut memenuhi ketentuan asal Barang China. Form E sudahdilampirkan dalam PIB;b. Bill of Lading membuktikan bahwa barang tersebut dikirimkan/dikapalkan dari China;c.

Judging from the abovefacts, we are of the opinion that the goods covered by the certificate are of Chinese origin and meet therequirement of Rules of Origin of the ASEANChina Free Trade Area;bahwa berdasarkan pemeriksaan Majelis atas buktibukti yang disampaikan Majelis berkesimpulan FormE Nomor E13800501390317 tanggal 29 Agustus 2013 adalah memenuhi ketentuan dan dapat diterima;bahwa oleh karenanya Majelis berpendapat, penetapan tarif bea masuk untuk 100T Hydraulic Jack,..., ASt, negara asal: China

Tanggal 18 Juni 2013,Print out Sistem Informasi dan Administrasi Pelayanan untuk Spesimen wilayah Hengshui,China,Surat EntryExit Inspection and Quarantine of The Peoples Republic of China Nomor:120035T tanggal 30 Agustus 2012 perihal Verification of Certificate of Origin Nomor:E1239B35N4540007,Surat Head of Customs Office of Tanjung Priok Nomor: 996/KPU.01/2012 tanggal 28 Juni2012 perihal Confirmation on Certificate of Origin.bahwa memenuhi permintaan Majelis, Terbanding menyerahkan fotokopibukti

Surat EntryExit Inspection and Quarantine of The Peoples Republic of ChinaNomor: 120035T tanggal 30 Agustus 2012 perihal Verification of Certificateof Origin Nomor: E1239B35N4540007,3.

(ROO) Form E atau Surat Keterangan AsalBarang Form E, yang diatur secara rinci dalam Revised OperationalCertification Procedures For The Rules Of Origin Of The AseanChina FreeTrade Area.bahwa berdasarkan Appendix 1: Revised Operational CertificationProcedures (Ocp) For The Rules Of Origin Of The AseanChina Free TradeArea pada Rule 7 dinyatakan The Issuing Authorities shall, to the best oftheir competence and ability, carry out proper examination of eachapplication for the Certificate of Origin (

Form E) to ensure that:The application and the Certificate of Origin (Form E) are duly completed in accordancewith the requirements as defined in the overleaf notes of the Certificate of Origin (Form E),and signed by the authorised signatory,The origin of the product is in conformity with the Rules of Origin for the ACFTA,The other statements of the Certificate of Origin (Form E) correspond to supportingdocumentary evidence submitted,Description, quantity and weight of products, marks and number

of packages, number andkinds of packages, as specified, conform to the products to be exported,Multiple items declared on the same Certificate of Origin (Form E) shall be allowed subjectto the domestic laws, regulations and administrative rules of the importing Party providedeach item must qualify separately in its own right.bahwa berdasarkan Pasal 1 Peraturan Menteri Keuangan Nomor: 235/PMK.011/2008 tanggal 23 Desember 2008 dinyatakan Menetapkan TarifBea Masuk atas impor barang dari negara Republik

sebesar 0%, menggunakan Form E Nomor:E133708004520015 tanggal 27 Maret 2013;bahwa sesuai Keputusan Terbanding Nomor: KEP3675/KPU.01/2013 tanggal 20 Juni 2013, berdasarkanpenelitian, importasi SX5251GJBM364 Concrete Transit Mixer, Negara asal China, yang diimpor denganPIB Nomor: 139419 tanggal 11 April 2013, sesuai Form E Nomor E133708004520015 tanggal 27 Maret2013, terdapat keraguan atas stempel pada Form E dibandingkan dengan "Specimen Signatures of OfficialsAuthorized to issue Certificate of Origin

(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

Kedutaan Besar Republik Indonesia Beijing Nomor: 0287/UM/K/02/13/09 tanggal 08 Februari 2013 perihal Verifikasi Form E No E123708004520057;SPPB Nomor: 455457/KPU.01/2011 tanggal 02 Desember 2011;Certificate of Origin ACFTA (Form E) Nomor: E123708004520002 tanggal 10 Januari 2012;SPPB Nomor: 027287/KPU.01/2012 tanggal 30 Januari 2012;Certificate of Origin ACFTA (Form E) Nomor: E123708004520035 tanggal 04 Juni 2012;SPPB Nomor: 260168/KPU.01/2012 tanggal 26 Juni 2012;Certificate of Origin ACFTA (Form

E) Nomor: E123708004520063 tanggal 27 September 2012;SPPB Nomor: 424102/KPU.01/2012 tanggal 18 Oktober 2012;Certificate of Origin ACFTA (Form E) Nomor: E113708004520057 tanggal 12 November 2011;Brosur;Keterangan Perusahaan;Surat Keberatan Nomor: 009/IMPEA/IV/13/0 tanggal 23 April 2013;SSPCP tanggal 09 April 2013 sebesar Rp 1.190.689.000,00 (PIB);SSPCP tanggal 28 Juni 2013 sebesar Rp 535.802.000,00 (Keputusan Terbanding);NPWP: 02.704.662.2439.000;Akta Notaris Nomor: 03 tanggal 02 Juli 2007;20.

Certificate of Origin ACFTA (Form E) Nomor: E133708004520015 tanggal 27 Maret 2013;38. Permohonan Pengiriman Uang Bank BCA tanggal 20 Maret 2013 sebesarUSD184,000.00;39. Purchase Contract Nomor: AH2011Z1016 tanggal 05 Juli 2011;40. Surat Kedutaan Besar Republik Indonesia di Beijing Nomor: 1676/UM/K/08/13/09 tanggal 13Agustus 2013 perihal Verifikasi Form E No.

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 Betweenb)c)d)e)a)b)Cc)d)e)f)g)h)))The Association Of Southeast Asian Nations And The Peoples Republic Of China,dalam melaksanakan kerjasama ACFTA dimaksud disepakati untuk menggunakanRule of Origin

(ROO) Form E atau Surat Keterangan Asal Barang Form E, yangdiatur secara rinci dalam Revised Operational Certification Procedures (OCP) 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

tanggal diundangkan.bahwa Peraturan Menteri Keuangan Nomor: 117/PMK.011/2012, tanggal 10 Juli 2012tentang Penetapan Tarif Bea Masuk Dalam Rangka AseanChina Free Trade Area(ACFTA) diundangkan di Jakarta pada tanggal 10 Juli 2012 dengan Berita NegaraRepublik Indonesia Tahun 2012 Nomor 696.bahwa dalam persidangan, Pemohon Banding menyerahkan fotokopi bermeteraidengan stempel Kantor Pos bukti/dokumen sebagai berikut:1.Matrik Sengketa,2.Spesimen Signatures of Officials Authorized to Issue Certificate of Origin

Putusan Pengadilan Pajak Nomor: Put56093/PP/M.XVIIB/19/2014Jenis PajakTahun PajakPokok SengketaMenurut Terbanding:: Bea Masuk: 2013: bahwa yang menjadi pokok sengketa adalah pengajuan banding terhadap koreksiadanya pembebanan bea masuk karena keraguan atas pemenuhan ketentuanmengenai Origin Criteria, sehingga tidak sesuai dengan ketentuan Overleaf NoteRules Of Origin for The AseanChina Free Trade Area (ACFTA) atas importasiJenis Barang: Knitted Fabric, Jumlah Barang: 1,042 Roll, Negara Asal:China

tanggal 31Juli 2013, dan belum diterima jawaban dari pihak issuing authority;Menurut Pemohon : bahwa Pemohon Banding telah mengimpor barang dengan PIB Nomor:Menurut Majelis172655 tanggal 3 Mei 2013 preferensi tarif ACFTA, yang kemudian berdasarkanSPTNP Nomor: SP TNP008251/NOTUL/KP UTP/BD.02/2013 tanggal 25 Mei 2013,Pemohon Banding harus membayar tagihan Bea Masuk dan PDRI sejumlahRp36.709.000,00 karena preferensi tarif ACFTA dibatalkan dengan alasan terdapatkeraguan atas pemenuhan ketentuan mengenai Origin

Specific Rules (PSR) pada alternative rulesdisebutkan:"The following criteria shall be applied as alternative rule to the general ruleprescribed in Rule 4 of the ASEANChina PTA Rules of Origin.

Whenapplying for a Certificate of Origin From E, the exporter can use either thegeneral rule prescribed in rule 4 of the ASEANChina FTA Rules of Origin orthe Rules set out in this Attachment."1. Change in Tariff Classification2. Process Criterion for Textile and Textile Products Working or ProcessingCarried Out on Non Originating Materials that Confers Originating Statusa. Fibres and Yarns,b.

Origin Criteria: For exports to the above mentioned countries to be eligible forpreferentia) treatment, the requirement is that either:(iv) Products which satisfy the product specific rules provided for in attachment Bof the Rules of Origin for the ACFTA shall be considered as products to whichsufficient transformation has been carried out in a Party.If the products qualify under the above criteria, the exporter must indicate inBox 8 of this form the origin criteria on the basis of which the claims

sebesar BM 5%;Mbabyext Pemohon Banding menolak Surat Keputusan Direktur Jenderal Bea dam Cukai Nomor:KEP6966/KPU.01/2013 tanggal 08 November 2013 dan mohon kiranya Permohonan Banding PemohonBanding ini dikabulkan sehingga perhitungan SPTNP menurut Pemohon Banding adalah tidnk terutang/Nihil;Mbahbyut Veafedinling menyatakan alasan penolakan keberatan Pemohon Banding karena berdasarkanpenelitian terhadap Form E Nomor: E134420180140048 tanggal 15 Agustus 2013, terdapat multi itemdan keraguan atas origin

criteria yang tertera pada Form E dimana diragukannya Kriteria Ketentuan AsalBarang (Origin Criterion) pada kolom 8 tidak sesuai dengan Annex 3, Rules of Origin for the AseanChina Free Trade Area, Rule 3: Wholly Obtained Products;bahwa Pemohon Banding tidak setuju atas pembebanan yang dilakukan Terbanding dengan alasankarena Form E adalah benar benar Wholly Obtained China (kolom 8) barang asli dari China;bahwa Majelis melakukan pemeriksaan berdasarkan data yang ada dalam berkas banding danketerangan

bahwa 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

For The The AseanChina Free Trade Area", dinyatakan:Rule 2: Origin CriteriaFor the purposes of this Agreement, products imported by a Party shall be deemed to be originating andeligible for preferential concessions if they conform to the origin requirements under any one of thefollowing:Products which are wholly obtained or produced as set out and defined in Rule 3; orProducts not wholly produced or obtained provided that the said products are eligible under Rule 4,Rule 5 or Rule 6.bahwa pada Rule

China (all materialsused were of 100% Chinese Origin);bahwa mengenai perbedaan uraian barang antara PIB (Multiple Items) dan Form E, menurut Majelisbahwa barang yang terurai dan akan di pasang menjadi unit bukan merupakan barang multi item danberdasarkan brosur, barang merupakan Shopfittings Fixtures yang diberitahukan dalam satu pos tarif;bahwa berdasarkan halhal tersebut di atas, Majelis berpendapat bahwa SKA (Form E) Nomor:E134420180140048 tanggal 15 Agustus 2013 sah dan dapat diterima sesuai

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

dan rnenolak untuk tambah bayar sejumlah Rp74.657.000,00mengingat penetapan FormE palsu tidak mempunyai dasar yang kuat berdasarkan ketentyang berlaku, untuk itu mohon dibatalkan;bahwa sesuai Keputusan Terbanding Nomor: KEP3755/KPU.01/2013 tanggal 26 Juni 2(sebagai tindak lanjut pengajuan keberatan telah dilakukan penelitian terhadap dasarpenetapan SPTNP dan data terkait lainnya;bahwa dasar permasalahan adalah pengguguran Form E (fasilitas ACFTA) katdiragukannya Kriteria Ketentuan Asal Barang (Origin

,Ltd. melakukan pengurSurat Keterangan Asal (Form E) Nomor: E133104106200024 tanggal 4 Mei 2013 deturaian barang Machine and Spare Parts Automatic Splicer Model: SPX 350 sejumlah Pckgs;bahwa dari penelitian dokumen yang diterima oleh Terbanding diketahui bahwa fasitarif prefrensi ACFTA tidak dapat diberikan kepada Pemohon Banding karena ForNomor: E133104106200024 tanggal 4 Mei 2013 yang dilampirkan kedapatan origin kriWO tidak memenuhi kaidah dalam Rule 3 The ROO For The ACFTA sehingga Terbanmeragukan

(ROO) Form E atau SmengingatKeterangan Asal Barang Form E, yang diatur secara rinci dalam Operational CertificaProcedures (OCP) for the Rules of Origin of the AseanChina Free Trade Area;bahwa dalam PMK Nomor: 235/PMK.011/2008, tanggal 23 Desember 2008 Pasal 2 hi(a) tertulis hanya berlaku terhadap barang impor yang dilengkapi dengan Surat KeteranAsal (Form E) yang telah ditandatangani pejabat berwenang;bahwa atas pemenuhan kriteria Wholly Obtained (WO) , Majelis telah meminta keyTerbanding untuk

melakukan konformasi kepada Shanghai EntryExit InspectionQuarantine Bereau of the Peoples Republic of China;bahwa dalam persidangan Terbanding menyerahkan Surat Nomor: 201301130 tanggaDesember 2013 perihal: Verifikasit Form E Nomor: E133104106200024 tanggal 42013, yang menyatakan bahwa jenis barang Machine and Spare Parts Automatic SpModel: SPX 350 dibuat di China menggunakan bahan baku dari China sebesar 98.sehingga memenuhi kriteria minimal 40% Origin Criteria;bahwa dari penelitian Majelis jenis

kriteria minimal 40% Origin Criteria;bahwa berdasarkan pertimbangan tersebut di atas, Majelis berpendapat jenis barang imMachine and Spare Parts Automatic Splicer Model: SPX 350 menggunakan ForrNomor: E133104106200024 tanggal 4 Mei 2013 terbukti bahwa jenis barang MachineSpare Parts Automatic Splicer Model: SPX 350 dibuat di China menggunakan bahan b98,7% dari China sehingga memenuhi kriteria minimal 40% Origin Criteria, dan FortNomor: E133104106200024 tanggal 4 Mei 2013 dapat diterima atau sah;bahwa

Pada Form E tertera origin criteria WO untuk produk Modular ChillerModel CLSF 130 CU/S C/W Accessories (pos 8418),d. Atas produk Modular Chiller Model CLSF 130 CU/S C/W Accessories(pos 8418) dimungkinkan terdapat berbagal komponen material non origindari China, sehingga kriteria origin seharusnya bukan WO.bahwa berdasarkan Annex 3 Rules of Origin (ROO) for ACFTA:a. Produk yang digolongkan dalam origin criteria WO adalah produk hasilbumi, binatang hidup atau dihasilkan dan air, tanah, bumi,b.

Pada attachment B Product Spesific Rule, atas deskripsi produk ModularChiller Model CLSF 130 CU/S C/W Accessories HS Code 8418.69, origincriteria adalah bukan WO.Bahwa berdasarkan Annex 3, Rules of Origin of The ACFTA Rule 16:a. The importing party may request a retroactive check at random and/orwhen it has resonable doubt as to the authenticity of the document or as tothe accuracy of the information regarding the true origin of the products inquestion or of certain parts thereof,b.

Criteria) pada Form E, menurut PemhonBanding sesuai dengan buku Pusdiklat Bea dan Cukai 2013 yang disusun olehDedi Abdul Hadi, S.H., M.Si., adalah sebagai berikut:Origin Criteria Wholly Obtained atau Wholly Produced merupakan salahsatu dari origin criteria yang ada, dimana pada intinya adalah bahwa negarayang terlibat dalam pengadaan atau produksi barang tersebut hanya satunegara (seluruh komponen bahan bakunya berasal dari satu negara dandiproduksi sendiri).bahwa barang impor tersebut di atas pada

saat penghitungan penjualan kepadaend user / pembeli, Pemohon Banding sudah tidak menghitung pajak beamasuk impor, karena barang tersebut Pemohon Banding impor ari CHina (adafasilitas Form E/ACFTA).bahwa Pemohon Banding sebagai importir berharap Terbanding dapatmembuktikan secara transparan pembuktiannya dari penerbit Form E tersebutdi atas.bahwa sesuai Appendix I Operational Certification Procedure for the RulesOf Origin, Rule 12 Where the origin of a good is not in doubt, the discoveryof minor

discrepancies, between the statements made in a Certificate ofOrigin and those made in the documents submitted to the customs authority ofthe importing party for the purpose of carrying out the formalities forimporting the good shall not ipso facto invalidate the certificate of origin, if itdoes in fact correspond to the good submitted.bahwa sesuai Appendix I Attachment A Revised Operational CertificationProcedures (OCP) for The Rules of Origin of The Asean China Free TradeArea Rule 17(a) kiranya