karena PIBdengan Nomor Pengajuan: 01070000049920130730000071 dilampiri Certificate ofOrigin (combined Declaration and Certificate) / Form E Reference Nomor:E133110100450808 berdasarkan hesepakatan Asean China Free Trade Area PreferentiaTariff (ACFTA). 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: E133110100450808 tanggal 1 Agustus2013, 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 Area, Rule 3:Wholly Obtained Products;bahwa Pemohon Banding tidak setuju atas pembebanan yang dilakukan Terbanding denalasan karena WO yang tercantum di dalam Form E itu telah menyatakan Form Esurat keterangan yang menyatakan bahwa pupuk dan semua bahan baku 100% berasalChina (WO);bahwa Majelis melakukan

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

.: bahwa atas konfirmasi yang Pemohon Banding lakukan, instansi tersebutmengeluarkan surat Verification of Certification of Origin for Form Etertanggal 22 Juli 2013 yang menegaskan bahwa benar telah diterbitkan FormE Nomor: E131300016720123 dan ditanda tangani oleh pejabat yangberwenang yang spesimen dan stempel ada di box 12 pada lembar Form E.: bahwa berdasarkan pemeriksaan Majelis atas berkas banding PemohonBanding, diperoleh petunjuk bahwa Pemohon Banding telah melakukanimportasi Blanched Groundnut

Menurut Terbandingbahwa Terbanding dalam Surat Uraian Banding Nomor: SR1335/KPU.01/2013, tanggal 19 Desember 2013, pada pokoknya mengemukakanhalhal sebagai berikut :bahwa berdasarkan penelitian terhadap dokumen Form E Nomor:E131300016720123 tanggal 22 Juni 2013, kedapatan bahwa tanda tanganyang tertera pada form E dimaksud berbeda dengan Specimen Signatures ofOfficials Authorized to Issue Certificate of Origin of The People's Republic ofChina" dari Hebei EntryExit Inspection And Quarantine Bereau

Of ThePeople's Republic Of China berbeda dengan yang tertera di Form E.bahwa berdasarkan Revised Operational Certification Procedures For TheRules Of Origin Of The AseanChina Free 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 of Origin(Form E) to ensure that: (a) The application and the Certificate of Origin(Form E) are duly completed in accordance with the requirements

as definedin the overleaf notes of the Certificate of Origin (Form E), and signed by theauthorised signatory.bahwa berdasarkan Revised Operational Certification Procedures for TheRules of Origin of The AseanChina Free Trade Area, disebutkan :Rule 8 (f)In cases where a Certificate of Origin (Form E) is not accepted, as stated inparagraph (e), the Customs Authority of the importing Party shall considerthe clarifications made by the Issuing Authorities and assess whether or notthe Certificate of Origin

Ltd, China.bahwa di dalam persidangan, Terbanding menyatakan telah mengirimkanconfirmation on certificate of origin Hebei EntryExit Inspections onQuarantine Bureau of The People Republic of China dengan surat Nomor:S3130/KPU.01/2013 tanggal 19072013.bahwa Terbanding telah menerima jawaban konfirmasi dari Hebei EntryExitInspections on Quarantine Bureau of The People Republic of China denganreff. surat Nomor: HB201348 tanggal 18 December 2013 yang menyatakanbahwa We confirm that the certificate of

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 yangditandatangani oleh Menteri Perdagangan Mari Elka Pangestu pada tanggal 29Oktober 2010 di Hanoi, Vietnam, dimana pada article 3 menyatakan bahwa Thisprotocol shall enter into force on 1 January 2011, pada Attachement A Rule 11Revised Operational Certification Procedures (OCP) For The Rules of Origin

of TheASEANChina Free Trade Area menyatakan In principle, a Certificate of Origin(Form E) shall be issued prior to or at the time of shipment;: bahwa sesuai keputusan keberatan Nomor: KEP3601/KPU.01/2011 tanggal 19 Juli2011, berdasarkan penelitian, barang diekspor sesuai tanggal pengapalan pada Billof Lading No.

of The ASEANChina Free Trade Area menyatakan /n principle, aCertificate of Origin (Form E) shall be issued prior to or at the time of shipment;Menimbangbahwa dalam Peraturan Menteri Keuangan No. 235/PMK.011/2008 tanggal 23Desember 2008 tentang Penetapan Tarif Bea Masuk Dalam Rangka ASEANChinaFree Trade Area (ACFTA) disebutkan: Pasal 1 Ayat (1)Menetapkan Tarif Bea Masuk atas impor barang dari negara Republik RakyatCina dan negaranegara ASEAN dalam rangka ASEANChina Free Trade Area(ACFTA) untuk tahun

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 fo indicate ISSUED RETROACTIVELY?

inBox 13.bahwa 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

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

bahwa kewajiban untuk memberi tanda contreng () pada box 13 tentang "ISSUEDRETROACTIVELY" sudah diatur di dalam ketentuan SE05/BC/2010 juncto SE16/BC/2010dan pada ketentuan tersebut diperjelas lagi bahwa walaupun adanya kewajiban pemberiantanda contreng (), tetapi sepanjang SKA tidak terdapat tanda tersebut, impor yangmenggunakan SKA tersebut tetap dapat diberikan tarif preferensi sepanjang tidak terdapatkeraguan mengenai halhal yang terkait dengan keabsahan SKA, pemenuhan ketentuan asalbarang (origin

of TheAseanChina Free Trade Area, Rule 10 menyebutkan:The Certificate of Origin shall be issued by the relevant Government authorities of theexporting Party at the time of exportation or soon thereafter whenever the products to beexported can be considered originating in that Party within the meaning of the ASEANChinaRules of Origin.In exceptional cases where a Certificate of Origin has not been issued at the time ofexportation or soon thereafter due to involuntary errors or omissions or other valid

causes,the Certificate of Origin may be issued retroactively but no longer than one year from thedate of shipment, bearing the words ISSUED RETROACTIVELY.bahwa berdasarkan Revised Operational Certification Procedures for The Rules of Origin ofThe AseanChina Free Trade Area, Rule 11 menyebutkan: In principle, a Certificate ofOrigin (Form E) shall be issued prior to or at the time of shipment.

In exceptional caseswhere the Certificate of Origin (Form E) has not been issued by the time of shipment or nolater than three (3) days from the date of shipment, at the request of the exporter, theCertificate of Origin (Form E) shall be issued retroactively in accordance with the domesticlaws, regulations and administrative rules of the exporting Party within twelve (12) monthsfrom the date of shipment, inwhichcaseit is necessary to indicate ISSUEDRETROACTIVELY in Box 13;bahwa berdasarkan pemeriksaan

Majelis, kedapatan bahwa Form E Nomor:E113219100440051 diterbitkan pada tanggal 24 Oktober 2011 sedangkan barang dikapalkanpada tanggal 19 Oktober 2011, namun pada Form E Nomor: E113219100440051 tanggal 24Oktober 2011 tidak terdapat tanda contreng () pada box 13 tentang "ISSUEDRETROACTIVELY" sehingga tidak sesuai dengan Rule 10 Operational CertificationProcedures for The Rules of Origin of The AseanChina Free Trade Area dan Rule 11Revised Operational Certification Procedures for The Rules of Origin

Nomor PutusanPengadilan PajakJenis PajakTahun PajakPokok SengketaMenurutTerbandingMenurut Pemohon :BandingMenurut MajelisPut56846/PP/M.X VIIB/19/2014Bea Masuk2013bahwa yang menjadi pokok sengketa adalah pengajuan banding terhadap pembebanan bemasuk karena Form D dalam skema Asean Trade In Goods Agreement (ATIGA), hanyadituliskan uraian barang secara global dengan origin criteria nya RVC97,07%, sehinggatidak memenuhi ketentuan dan preferential dibatalkan serta tarif bea masuk dikembalikartarif bea

Barang: 3 jenis barang sesuai lembarlanjutan PIB, Jumlah Barang: 21,062 Kgm, Negara Asal: Malaysia, diberitahukan dalamPIB Nomor 282861 tanggal 12 Juli 2013, yang ditetapkan dalam Keputusan TerbandingNomor KEP5714/KPU.01/2013 tanggal 20 September 2013;bahwa PIB Nomor 282861 tanggal 12 Juli 2013 menggunakan fasilitas Form D NomorPP13857V121258 tanggal 2 Juli 2013 dalam skema ASEAN Trade In Goods Agreem(ATIGA), namun Form D tersebut hanya dituliskan uraian barang secara global (PolyesteFilm) dengan origin

Origin Criteriongoods (including quantity where appropriate (see overleaf Notes)and HS number of the importing country)41 pallet (General) RVC,97.07%Polyester FilmHS Code: 3920.69.00.00 bahwa berdasarkan Point 4 Overleaf Notes Form D ATIGA menyatakan:"Each article must qualify: it should be noted that all the products in a consignment nqualify separately in their own right. This is of particular relevance when similiar artiof different size or spare parts are sent."

"Multiple items declared on the same certificate or origin (Form D) shall be alloprovided that each item must qualifies separately in its own right"bahwa berdasarkan penelitian di atas, Form D tersebut hanya dituliskan uraian barsecara global (Polyester Film) dengan origin criterianya RVC97,07% yang mseharusnya dituliskan untuk masingmasing barang sebagaimana invoice dengan orcriteria sesuai dengan masingmasing barang tersebut;bahwa telah dikirim surat pemberitahuan penolakan penggunaan tarif dalam

criterianya RVC97,07% yang mana harusdituliskan untuk masingmasing barang sebagaimana invoice dengan origin criteria semasingmasing barang tersebut;bahwa origin criteria RVC 97,07% pada kolom 8 sudah mewakili kriteria asal Polyester Film" yang terdiri dari 3 ukuran yang barangnya sama yaitu Polyester Filmtidak sedikitpun mengurangi nilai substansi dari kriteria asal yang secara fakta keseluruadalah RVC97,07%;bahwa secara keseluruhan barang impor Pemohon Banding telah memenuhi sypreferential tarif

(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.

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

.01/2013 tanggal 19 Juni 2013 dan mohon kiranya Permohonan BandingPemohon Banding ini dikabulkan sehingga perhitungan SPTNP menurut PemohonBanding adalah tidak terutang Nihil.bahwa sesuai Keputusan Terbanding Nomor: KEP3621/KPU.01/2013 tanggal 19 Juni2013, berdasarkan penelitian terhadap Form E Nomor: E133105200640222 tanggal 22Februari 2013, terdapat keraguan atas tanda tangan pejabat yang menandatangani Form Edibandingkan dengan Specimen Signatures of Officials Authorized to Issue Certificateof Origin

of The Peoples Republic of China and Specimen Official Seals dariGuangdong EntryExit Inspection And Quarantine Beureau of The Peoples Republic ofChina;bahwa berdasarkan REVISED OPERATIONAL CERTIFICATIONPROCEDURES FOR THE RULES OF ORIGIN OF THE ASEANCHINA FREETRADE AREA, disebutkan:Rule 2The Certificate of Origin Form E) shall be issued by the Issuing Authorities of theexporting Party;Rule 18 (a)The Customs Authority oflthe importing Party may request a retroactive check atrandom and/or when it has

reasonable dbubt as to the authenticity of the document oras to the accuracy of the information regarding the true origin of the products inquestion or of certain parts thereof,(i) The request shall be made in writing, accompanied with a copy of theCertificate of Origin (Form E) and shall Specify the reasons and anyadditional information suggesting that the particulars given on the saidCertificate of Origin (Form E) may be inaccurate, unless the retroactivecheck is requested on a random basis.

Bureau Of The People's Republic Of China dengan Nomor: Ref.33000013117 tanggal 14 Juni 2013 yang merupakan jawaban konfirmasiSurat Nomor: S3558/WBC.10/KPP.MP.01/2013 tanggal 24 April 2013.bahwa Terbanding menyatakan alasan penolakan keberatan PemohonBanding karena berdasarkan penelitian terhadap Form E Nomor:E133306049670002 tanggal 07 April 2013, kedapatan halhal sebagai berikut:bahwa dasar permasalahan adalah pengguguran Form E (fasilitas ACFTA)karena diragukannya Kriteria Ketentuan Asal Barang (Origin

Criterion) padakolom 8 karena tidak sesuai dengan Annex 3, Rules of Origin for the AseanChina Free Trade Area, Rule 3: Wholly Obtained Products sehingga terhadapimportasi barang pemohon diberlakukan tarif bea masuk yang berlaku umum(MEN).bahwa Pemohon Banding tidak setuju atas pembebanan yang dilakukanTerbanding bahwa pembebanan BM 0% (ACFTA) yang tercantum didalamPIB Nomor: 035457 tanggal 22 April 2013 menurut hemat Pemohon Bandingsudah benar karena telah memenuhi syarat yang ditetapkan PMK RI

CoOperations between The Association Of South Asian Nations and ThePeoples Republic Of China (persetujuan kerangka kerja mengenai kerjasamaekonomi menyeluruh antara negaranegara anggota Asosiasi BangsaBangsaAsia Tenggara dan Republik Rakyat China) (lembaran negara RepublikIndonesia Tahun 2004 Nomor 50) dalam melaksanakan kerjasama ACFTAdimaksud disepakati untuk menggunakan Rule Of Origin (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: 117/PMK.011/2012 tanggal 10 Juli 2012 tentangPenetapan Tarif Bea Masuk dalam Rangka ACFTA yang mulai berlaku padatanggal 10 Juli 2012, merupakan pelaksanaan dari Pasal 13 ayat (1) UndangUndang Nomor 10 Tahun 1995 tentang Kepabeanan sebagaimana telahdiubah dengan UndangUndang Nomor 17 Tahun 2006 menyebutkan beamasuk dapat dikenakan berdasarkan tarif yang besarnya berbeda dengan yangdimaksud dalam Pasal 12 ayat

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

.: bahwa menurut Terbanding tidak ditemukan tanda tangan Form E pada "SpecimenSignatures of Officials Authorized to issue Certificate of Origin of the People'sRepublic of China" wilayah Shenzhen EntryExit Inspection and Quarantine Bureauof The People's Republic of China, bentuk stempel berbeda dengan contoh yangada, referensi nomor Form E 17 digit (seharusnya 16 digit), dan tidak ada barcodemaka dilakukan konfirmasi atas Certificate of Origin (Form E) kepada ShenzhenEntryExit Inspection and Quarantine

),Tidak ada barcode,Hasil pencarian di situs resmi Shenzhen Government, tidak ditemukan Form Etersebut.Adapun contoh stempel dan tanda tangan dimaksud sebagaimana tercantum PadaForm E Nomor: E1047018106493291 tanggal 13 Mei 2012Berdasarkan uraian di atas dimana kedapatan tanda tangan berbeda denganspecimen resmi dari Pemerintah China, maka disampaikan pembahasan sebagaiberikut:Bahwa berdasarkan Rule 7, "Appendix 1, Attachment A: Revised OperationalCertification Procedures (OCP) For The Rules Of Origin

Of The AseanChina FreeTrade Area" disebutkan sebagai berikut :"Rule 7The Issuing Authorities shall, to the best of their competence and ability, carry outproper examination of each application for the Certificate of Origin (Form E) toensure that:The application and the Certificatt, Qf 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;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 and kinds of packages, as specified, conform to the products to be exported;Multiple items declared on the same Certificate Of Origin (Form E) shall be allowedsubject to domestic lay, regulation and administrative rules of the importing Partyprovided each item must

Bahwa berdasarkan "Appendix 1, Attachment A: Revised Operational CertificationProcedures (OCP) For The Rules Of Origin Of The AseanChina Free Trade Area"pada Rule 18 (a) disebutkan sebagai berikut :Rule 18The Customs Authority of the Importing Party may request a retroactive check atrandom and/or when it has reasonable doubt as to the authenticity of the documentor as to the accuracy of the information regarding the true origin of the products inquestion or of certain parts thereofBahwa berdasarkan

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

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

PuPuta 42977 RRM Raya AV 60/2014JeBisaPsfakukTaike PajakPdkahinSeyake tmenjadi pokok sengketa adalah pengajuan banding terhadap Pembebanan Bea Masuk atasimportasi berupa Fry Pan Set, Replacement Negara asal China dengan pembebanan Pos 1 dengan BM 0%(ACFTA) dan pos 2 dengan BM 7,5% dalam PIB Nomor: 034634 tanggal 18 April 2013;Mbahyut dasbapdmmsalahan 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);Mbahbyt FemohurilBdmtdme 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 barang Pemohon

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 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

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

barang sesuaidengan PIB), negara asal China, yang diberitahukan oleh Pemohon Banding dengan PemberitahuanImpor Barang (PIB) Nomor: 124554 tanggal 02 April 2013 Pos Tarif 3921.90.9000 ditetapkan menjadiPembebanan Tarif Bea Masuk (MEN) sebesar 10%;bahwa menurut Terbanding, berdasarkan penelitian terhadap Form E Nomor: E133307319220018tanggal 18 Maret 2013 terdapat keraguan atas tanda tangan yang tertera pada form E dibandingkandengan "Specimen Signatures of Officials Authorized to issue Certificate of Origin

Certificate Of Origin ACFTA (Form E) Nomor: E133307319220018 tanggal18 Maret 2013;3. Surat Head of Customs Office of Tanjung Priok Nomor: S1520/KPU.01/2013tanggal 17 April 2013 perihal Confirmation on Certificate of Origin;4. Surat Zhejiang EntryExit Inspection and Quarantine of The People's Republic ofChina Nomor: 33000013142 tanggal 17 Januari 2013 perihal Verification ofForm E Nomor: E133307319220018;bahwa bukti/dokumen pendukung Pemohon Banding adalah sebagai berikut:1.

(ROO) Form E atau Surat Keterangan Asal Barang Form E, yang diatursecara rinci dalam Revised Operational Certification Procedures (OCP) For The Rules Of Origin OfThe AseanChina Free Trade Area;bahwa berdasarkan Appendix I: Revised Operational Certification Procedures (OCP) For The RulesOf Origin Of The AseanChina Free Trade Area pada Rule 7 dinyatakan The Issuing AuthoritiesShall, to the best of their competence and ability, carry out proper examination of each application forthe Certificate of

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 supportingdocumentary evidence submitted;d) Description, quantity and weight of products

, marks and number of packages, number andkinds of packages, as specified, conform to the products to be exported;e) Multiple items declared on the same Certificate of Origin (Form E) shall 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 Annex 3: Operational Certification Procedures (OCP) For The Rules Of Origin OfThe AseanChina Free Trade Area pada Rule 3 dinyatakan Within

(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.a)bahwa berdasarkan Operational Certification Procedures for The Rules of Origin ofThe ASEANChina Free Trade Area Rule 20 disebutkan:product sent from an exporting party for exhibition in another party and sold during or after theexhibition into a party shall benefit from the ASEANChina preferential tariff

The name and address of the exhibiton mustbe indicated. a certificate issued by the relevant government authorities of the party where theexhibition took place together with supporting documents prescribed in rule 19 (d) may be required.bahwa berdasarkan Appendix 1: Revised Operational Certification Procedures (OCP)For The Rules Of Origin Of The AseanChina Free Trade Area Rule 23 dinyatakanThe 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 in athird country or by an ACFTA exporter for the account of the said company, providedthat the product meets the requirements of the Rules of Origin for the ACFTA.

Thethird party invoice 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 the copy ofthe third party invoice shall be attached to the Certificate of Origin (Form E) whenpresenting to the Customs Authority of the importing Party.bahwa berdasarkan Overleaf Notes Form E (ASEANChina Free Trade Area) butir 10dinyatakan Third Party Invoicing: In cases where invoices are issued by a thirdcountry, the Third Party Invoicing

Certificate of Origin ACFTA (Form E) Nomor: E081302000060022 tanggal 19 September 2008,15.

E133800023050063 tanggal 10 Juni 2013 pada kolom 8tercantum WO (Wholly Obtained).bahwa berdasarkan Overleaf Notes (Attachment C of Annex 3 to Agreement)poin 3 huruf (i), dinyatakan bahwa Origin Criteria: 3.

For exports to theabove mentioned countries to be eligible for preferential treatment, therequirement is that either: The products wholly obtained in the exportingMember State as defined in Rule 3 of the ASEANChina Rules of Origin.bahwa berdasarkan Annex 3 Rule 3 Rules of Origin for The ASEANChinaFree Trade Area disebutkan bahwa produk yang yang digolongkan dalamorigin criterion Wholly Obtained harus memenuhi syarat ketentuan Rule 3ROO, sebagai berikut:Rule 3: Wholly Obtained Products:Within the

konfirmasi masih belum diterima.bahwa berdasarkan halhal tersebut di atas, Form E yang dilampirkan tidakdapat dijadikan sebagai dasar untuk menggunakan tarif preferensi sehinggaterhadap PIB Nomor: 020642 tanggal 4 Juli 2013 dikenakan pembebanan tarifBea Masuk umum (MEN) sebesar 10%.Menurut Pemohon Bandingbahwa pokok permasalahan pengguguran/pembatalan Form E Nomor:E133800023050063 tanggal 10 Juni 2013 dimana pada kolom 8 ditulis WO(Wholly Obtained).bahwa pengertian kolom 8 (Origin Criteria) pada

penjualan kepadaend user / pembeli, Pemohon Banding sudah tidak menghitung pajak beamasuk impor, karena barang tersebut Pemohon Banding impor dari China(ada fasilitas 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 1 Attachment A Revised Operational CertificationProcedures (OCP) for The Rules of Origin of The Asean China Free TradeArea Rule 17(a) kiranya dapat dijadikan

SengketaMenurutTerbandingMenurut Pemohon :BandingMenurut MajelisPut50619/PP/M.XVIIB/19/2014Bea Masuk2013bahwa yang menjadi pokok sengketa adalah pengajuan banding terhadap pembebanan beamasuk oleh Terbanding terhadap klasifikasi 8481.80.91.00 berdasarkan penelitian terhadapForm E Nomor: E134407H40660010 tanggal 26 Maret 2013, terdapat keraguan atas OriginCriteria yang tertera pada Form E karena barang dalam sub heading 8481.80 tidak termasukdalam kategori Wholly Obtain berdasarkan Rule 3 Rule of Origin

ACFTA, barang yangdiimpor adalah Water Tap A801T 2 ...dst, (18 jenis barang sesuai dengan PIB), jumlahbarang: 1136 CT, negara asal: China diberitahukan dalam PIB Nomor: 133828 tanggal 9April 2013, dengan uraian sebagai berikut:Menurut Pemohon Banding: klasifikasi 8481.80.91.00 BM 0%;Menurut Terbanding : klasifikasi 8481.80.91.00 BM 5%;bahwa berdasarkan ketentuan di atas serta berkaitan dengan keraguan atas Origin Criteriayang tertera pada form E, maka telah dilakukan konfirmasi (retroactive check

telah ditandatangani oleh pejabat yang berwenang di Chinadan seharusnya Pemohon Banding tidak dikenakan BM sebesar 5% untuk HS Code8481.80.91.00;bahwa semua material, pekerja dan lainlain adalah benar berasal dari China dan bukan darinegara lain karena Form E telah ditandatangani oleh pejabat yang berwenang di China;bahwa Terbanding menyatakan alasan penolakan keberatan Pemohon Banding karenaberdasarkan penelitian terhadap Form E Nomor: E134407H40660010 tanggal 26 Maret2013, terdapat keraguan atas origin

Criteria yang tertera padaForm E karena dalam sub heading 8481.80 tidak termasuk dalam kategori WholeObtained berdasarkan rule of origin ACFTA;e Huruf i:bahwa berdasarkan uraian di atas, dikarenakan terdapat keraguan atas Form E yangdilampirkan serta belum terdapat jawaban resmi atas konfirmasi, maka atasimportasi yang dilakukan tidak dapat diberikan preferensi tarif BM dalam rangkaskema ACFTA, sehingga diberlakukan tarif yang berlaku umum;. bahwa menurut Pasal 16 huruf d, pejabat instansi penerbit

China (all materials used were wholly obtained inChina, the products qualify as Chinese origin);Menimbang kesimpulan pemeriksaan tersebut, Majelis berpendapat bahwa SKA (Form E)Nomor: E134407H40660010 tanggal 26 Maret 2013, dikeluarkan oleh negara pengeksporChina yaitu Guangdong EntryExit Inspection and Quarantine Bureau dan produkproduktersebut dikualifikasikan sebagai origin China sehingga Form E tersebut dapat diterimaatau sah sesuai dengan yang dipersyaratkan dalam rangka penerbitan SKA (Form

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.