Otoritas penerbit harus diberitahu alasanpenolakan penggunaan tarif preferensi tersebut;In cases when a Certificate of Origin (Form D) is rejected by the customs authorityof the importing Member State, the subject Certificate of Origin (Form D) shall bemarked accordingly in Box 4 and the original Certificate of Origin (Form D) shall bereturned to the issuing authority within a reasonable period not exceeding sixty (60)days.

olehPemohon Banding karena tanda tangan pada Form D tidak sama denganSpecimen tanda tangan, sehingga tarif bea masuk dikembalikan ke tarif Bea Masukyang berlaku umum;bahwa berdasarkan penelitian pada Authorized Signaturies (tanda tangan pejabat)untuk MITI Kuala Lumpur, kedapatan tanda tangan pejabat yang menandatanganiForm D tidak terdapat dalam contoh resmi tanda tangan pejabat yang berwenangmenandatangani SKA (COO is not listed in the Specimen Signature of OfficialsAuthorized to issue Certificate of Origin

of Malaysia);Menurut Pemohon Banding: 1. bahwa pada Annex 8 tentang Operational Certification Procedure For TheRules Of Origin, Chapter 3 Rule 13 Presentation of the Certificate of Originmenyatakan:bahwa dalam hal Surat Keterangan Asal/SKA (Form D) ditolak oleh otoritaskepabeanan di negara pengimpor, maka SKA (Form D) harus diberi tanda padaKolom 4 dan asli SKA (Form D) hams dikembalikan kepada otoritas penerbit dalamjangka waktu tidak melebihi 60 hari.

The issuing authority shall be duly notified of the grounds for the denial of tariffpreference,bahwa dalam hal Surat Keterangan Asal/SKA (Form ID) tidak dapat diterima,sebagaimana dijelaskan dalam paragraph sebelumnya, negara pengimpor harusmenerima dan mempertimbangkan penjelasan dari otoritas penerbit dan menetapkankembali apakah Form D tersebut dapat diterima atau tidak untuk mendapatkan tarifpreferensi;In the case where Certificates of Origin (Form D) are not accepted, as stated in thepreceding

1 dijelaskan:Rule 1 DefinitionsFor the purposes of this Annex:Back to back certificate of origin means a certificate of origin issued by anintermediate exporting member state based on the certificate of origin issued by thefirst exporting member state;bahwa dalam Annex 8 Operational Certification Procedure for The Rules of OriginUnder Chapter 3, rule 11 disebutkan bahwa:Rule 11 Back to back certificate of originThe Issuing authority of the intermediate member state may issue a Back to backcertificate

of origin in an application is made by the exporter, provided that:a valid origin (form D) is presented.

In the case where no original certificate of origin(Form D) is presented, its certified true copy shall be presented;the back to back certificate of origin issued should contain some of the sameinformation as the original certificate of origin (form D). In particular, every comumnin the back to back certificate of origin should be completed.

FOB price of theintermediate member state in box 9 should also be reflected in the Back to backcertificate of origin;For partial export shipments, the partial export value shall be shown instead of the fullvalue of the original certificate of origin (form D).

The intermediate member state willensure thet the total quantity reexported under the partial shipment does not exceedthe total quantity of the certificate of origin (form D) from the first member state whenapproving the back to back certificate of origin to the exporters;In the event thet the information is not complete and/or circumvention is suspected,the final importing member state (s) could request that the original certificate of origin(form D) be submitted to their respective customs authority

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

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

(ROO) Form E atau Surat Keterangan Asal Barang Form E, yangdiatur secara rinci dalam Revised Operational Certification Procedures (OCP) ForThe Rules Of Origin Of The AseanChina Free Trade Area.bahwa berdasarkan Appendix 1: Revised Operational Certification Procedures (OCP)For The Rules Of Origin Of The AseanChina Free Trade Area pada Rule 7dinyatakan The Issuing Authorities shall, to the best of their competence and ability,carry out proper examination of each application for the Certificate of

Origin (Form E)to ensure that:(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 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.

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

(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 Penetapan Tarif dan/atau Nilai Pabean (SPTNP) Nomor: SPTNP022736/NOTUL/KPUTP/BD.02/2012 tanggal 21 November 2012;Certificate of Origin ACFTA (Form E) Nomor: E12110B015710250 tanggal 05November 2012;SSPCP tanggal 09 November 2012 sebesar Rp 164.757.000 (PIB);PIB Nomor: 463544 tanggal 16 November 2012 CIF USD 136,800.00;Bill of Lading Nomor: 790200243399 tanggal 03 November 2012;Commercial Invoice Nomor: 2121070152C tanggal 01 November 2012;we wiegePacking List untuk Invoice Nomor: 2121070152C

Certificate of Origin ACFTA (Form E) Nomor: E12110B015710258 tanggal 19November 2012;SSPCP tanggal 29 November 2012 sebesar Rp 191.949.000,00;PIB Nomor Aju: 00000000596920121119000414 tanggal 28 November 2012;Bill of Lading Nomor: SITGSHJTJO0066 tanggal 19 November 2012;Commercial Invoice Nomor: 2121070198 tanggal 16 November 2012;Packing List untuk Invoice Nomor: 2121070198 tanggal 16 November 2012;Certificate of Origin ACFTA (Form E) Nomor: E12110B015710257 tanggal 13November 2012;8.

Certificate of Origin ACFTA (Form E) Nomor: E12110B015710271 tanggal 10Oktober 2012;14. SSPCP tanggal 18 Desember 2012 sebesar Rp 327.542.000,00;15. PIB Nomor Aju: 00000000596920121217000427 tanggal 17 Desember 2012;16. Bill of Lading Nomor: 790200269931 tanggal 08 Desember 2012;17. Commercial Invoice Nomor: 2120702091 tanggal 07 Desember 2012;18. Packing List untuk Invoice Nomor: 2120702091 tanggal 07 Desember 2012;12.

El33306044020027 telah sesuai dengan ketentuan yang berlaku, sehingga berhakmendapatkan preferensi tarif dalam rangka ACFTA;: bahwa sesuai Keputusan Terbanding Nomor: KEP1183/WBC.10/2013 tanggal 27September 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 3: Wholly Obtained Products sehingga terhadap importasi barangPemohon diberlakukan tarif Bea Masuk yang berlaku umum (MFN);bahwa dari penelitian Form E diketahui:e dokumen asli Form E No.

Referensi E133306044020027 tanggal 6 Mei 2013tertulis Origin Criterion: Wholly Obtained,e pada dokumen PIB Nomor: 046921 tanggal 21 Mei 2013 telah dicantumkankode fasilitas preferensi tarif dan nomor referensi Form E.bahwa Terbanding telah mengirimkan Surat Nomor: S8302/WBC.10/KPP.MP.01/2013 tanggal 6 September 2013 kepada Zhejiang EntryExit andQuarantine Bureau of The Peoples Republic of China, untuk menanyakanpemenuhan kriteria asal barang pada kolom 8 Form E Nomor: E133306044020027tanggal 6 Mei

,Ltd. melakukan pengurusanSurat Keterangan Asal (Form E) Nomor: E133306044020027 tanggal 6 Mei 2013dengan uraian barang Elevator sejumlah 62 Pckgs.bahwa dari penelitian dokumen yang diterima oleh Terbanding diketahui bahwafasilitas tarif preferensi ACFTA tidak dapat diberikan kepada Pemohon Bandingkarena Form E Nomor: E133306044020027 tanggal 6 Mei 2013 yang dilampirkankedapatan origin kriteria WO tidak memenuhi kaidah dalam Rule 3 The ROO For TheACFTA sehingga Terbanding meragukan keabsahan dari

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

Tarif Bea 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

Rule 23, Appendix 1, Attachment A, Revised Operational CertificationProcedures (OCP) For The Rules of Origin of The AseanChina FreeTrade Area, menyatakan :The Customs Authority of the importing Party shall accept aCertificate of Origin (Form E) in cases where the sales invoice isissued either by a company located in a third country or by anACFTA exporter for the account of the said company, provided thatthe product meets the requirements of the Rules of Origin for theACFTA.

The third party invoice number should be indicated in Box 10of the Certificate of Origin (Form E), the exporter and consignee mustbe located in the Parties and the copy of the third party invoice shallbe attached to the Certificate of Origin (Form E) when presenting tothe Customs Authority of the importing Party.bahwa berdasarkan pemeriksaan Majelis atas buktibukti yangdisampaikan di dalam persidangan, kedapatan sebagai berikut :bahwa berdasarkan pemeriksaan Majelis atas PIB Nomor 013723 tanggal12

E114700BH5610014 26122011Certificate of Origin E114700BH5610015 26122011Certificate of Origin E114700BH5610016 26122011Certificate of Origin E114700BH5610017 26122011Certificate of Origin E11470ZC40230651 29122011 bahwa berdasarkan pemeriksaan Majelis atas Invoice Nomor150446702, 150446684, 150446692, 150446693, 150446694,150446695, 150446696, 150446698, 150446699, 150446683, dan150446700 tanggal 26 Desember 2011 yang diterbitkan oleh BrooksSport, Inc. yang beralamat di 19910 North Creek Parkway

meets therequirements 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 Partiesand the copy of the third party invoice shall be attached to theCertificate of Origin (Form E) when presenting to the CustomsAuthority of the importing Party. tidak terpenuhi sehingga dengan demikian tidak dapat diberikanpreferensi tarif berdasarkan ACFTA.

China yang diberitahukan dalam PIB Nomor: 055168 tanggal 11Februari 2013 dengan Nilai Pabean pembebanan BM 0% (ACFTA) yang ditetapkanTerbanding menjadi Pembebanan BM 15% (MFN);: bahwa sesuai Keputusan Keberatan Nomor: KEP2308/KPU.01/2013 tanggal 24April 2013, berdasarkan penelitian terhadap Form E Nomor: E13470ZC33900042tanggal 4 Februari 2013, terdapat keraguan atas tanda tangan pejabat yangmenandatangani Form E dibandingkan dengan Specimen Signatures of OfficialsAuthorized to Issue Certificate of Origin

Form E yang Pemohon Banding terima adalah benar diterbitkan olehShenzhen EntryExit Inspection And Quarantine Bureau dari China danditandatangani oleh pejabat yang berwenang.: bahwa sesuai Keputusan Terbanding Nomor: KEP2308/KPU.01/2013 tanggal 24April 2013, berdasarkan penelitian terhadap Form E Nomor: E13470ZC33900042tanggal 4 Februari 2013, terdapat keraguan atas tanda tangan pejabat yangmenandatangani Form E dibandingkan dengan Specimen Signatures of OfficialsAuthorized to Issue Certificate of Origin

of The Peoples Republic of China andSpecimen Official Seals dari Shenzhen EntryExit Inspection And QuarantineBeureau of The Peoples Republic of China;bahwa berdasarkan REVISED OPERATIONAL CERTIFICATION PROCEDURES FOR THE RULES OFORIGIN OF THE ASEANCHINA FREE TRADE AREA, disebutkan:Rule 2The Certificate of Origin (Form E) shall be issued by the Issuing Authorities of the exporting Party;Rule 18 (a)The customs authority of the importing Party may request a retroactive check at random and/or when it

hasreasonable doubt as to the authenticity of the document or as yo the accuracy of the information regarding thetrue origin of the products in question or of certain part there of;i.

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

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

KEBERATAN KETIGAIMPORTASI YANG DILAKUKAN TELAH MEMENUHI PERSYARATANRULES OF ORIGIN;.

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

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

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

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

Economic CoOperation Between The Association OfSoutheast Asian Nations And The Peoples Republic Of China.b)c)d)a)b)c)d)f)g)h)))bahwa menurut Peraturan Presiden Republik Indonesia Nomor 37 Tahun 2011tentang Pengesahan Second Protocol To Amend The Agreement On Trade In GoodsOf The Framework Agreement On Comprehensive Economic CoOperation BetweenThe Association Of Southeast Asian Nations And The Peoples Republic Of China,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

Menurut perhitungan, Pemohon Banding tidak mempunyai kewajiban lagiterhadap negara baik berupa Bea Masuk maupun pajak dalam rangka imporsehubungan dengan impor Pemohon Banding dengan PIB Nomor: 053571 tanggal10 Juni 2013 mengingat bahwa Form E Nomor: E133202215230050 yang diterbitkanitu asli dan benar, mengenai Origin Criteria WO (Wholly Obtained) yang tercantum diForm E diterbitkan oleh instansi yang berwenang dinegara eksportir, dengandemikian seharusnya dibebaskan Bea Masuk sesuai perjanjian ACFTA

;: bahwa sesuai Keputusan Terbanding Nomor: KEP1082/WBC.10/2013 tanggal 9September 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 E133202215230050 tanggal 24 Mei2013 tertulis Origin Criterion: Wholly Obtained;e pada dokumen PIB Nomor: 053571 tanggal 10 Juni 2013 telah dicantumkankode fasilitas preferensi tarif dan nomor referensi Form E.bahwa Terbanding telah mengirimkan Surat Nomor: S6138/WBC.10/KPP.01/2013tanggal 5 Juli 2013 kepada Jiangsu EntryExit and Quarantine Bureau of ThePeoples Republic of China, untuk menanyakan pemenuhan kriteria asal barang padakolom 8 Form E Nomor: E133202215230050 tanggal 24 Mei 2013

Discharge : Jakarta, IndonesiaDescription :1 Unit, SJEC ElevatorGross Weight : 5,831.00 kgsbahwa supplier SJEC Corporation melakukan pengurusan Surat Keterangan Asal(Form E) Nomor: E133202215230050 tanggal 24 Mei 2013 dengan uraian barangSJEC Elevator sejumlah 1 Unit.bahwa dari penelitian dokumen yang diterima oleh Terbanding diketahui bahwafasilitas tarif preferensi ACFTA tidak dapat diberikan kepada Pemohon Bandingkarena Form E Nomor: E133202215230050 tanggal 24 Mei 2013 yang dilampirkankedapatan origin

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

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

Sekarguna Medika;1 (satu) bundel Certificate of Origin Nomor E124406S05830002,product thirty six (86) Wood Cases of Dental Chair H.S code :9402.10. PT. Thomasong Nirmala;1 (satu) bundel Certificate of Origin Nomor 357629, ProductMedical Goods CV. Kharisma Utama;1 (satu) bundel Certificate of Origin Nomor CCPIT 120688205,product MEC2000 Patient Monitor D3 DE Fibrilator/Monitor PM60Pulse Oximeter Wato EX30 Anesthesia Machine, HS code 9018.PT.

Desember 2012;1 (satu) lembar Certificate of Origin date 01/10/2012 productNeptune Patient Monitor Having S/N 9106161. Siere EngineeringInternational Group;1 (satu) lembar Certificate of Origin date 08/11/2012 productCompresor Air Pac Having S/N CX002DS. Siere EngineeringInternational Group;1 (satu) lembar Certificate of Origin date 01/10/2012 productAnesthesi Machine Morpheus Having S/N MMO0013DS.

Sus/201921)22)23)24)25)26)27)28)29)30)31)1 (satu) lembar Certificate of Origin tanggal 24 April 2012,equipments : Infant Warmer Model NIW2000 (serial Nomor2404610). Nakamura Medical Industry CO., LTD;1 (satu) lembar Certificate of Origin tanggal 31 Agustus 2012,equipments : Infant Warmer Model NIW2000 (serial Nomor2408620). Nakamura Medical Industry CO., LTD;1 (satu) lembar Certificate of Origin tanggal 29 Oktober 2012,equipments: Infant Warmer Model NIW2000 (serial Nomor2409624).

Sus/201932)33)34)35)36)37)38)1 (satu) bundel General Form of Combined Invoice and Certificateof Value and Origin Nomor 123/PO/12 date 5 October 2012consigned to PT. Madesa Sejahtera Utama;1 (satu) lembar Certificate of Origin Fail Safe Air Safety System S.Aproduct FASS 700 serial number 1205160002, SuppliedPT.

Sekarguna Medika;1 (satu) bundel Certificate of Origin Nomor E124406S05830002,product thirty six (86) Wood Cases of Dental Chair H.S code :9402.10. PT. Thomasong Nirmala;1 (satu) bundel Certificate of Origin Nomor 357629, productmedical goods CV. Kharisma Utama;1 (satu) bundel Certificate of Origin Nomor CCPIT 120688205,product MEC2000 Patient Monitor D3 DE fibrilator/monitor PM60Pulse Oximeter WATO EX30 Anesthesia machine, HS code 9018PT.

Menyeluruh Antara NegaraNegara Anggota Asosiasi BangsaBangsa Asia Tenggara danRepublic Rakyat China) yang dirubah terakhir dengan Peraturan Presiden Nomor 37 tahun 2011;Mbahyut Msyaliseputusan Terbanding Nomor: KEP1300/KPU.01/2013 tanggal 6 Maret 2013, Berdasarkanpenelitian terhadap Form E Nomor: E123333376670061 tanggal 5 Desember 2012, terdapat keraguan atastanda tangan dan stempel yang tertera pada Form E dibandingkan dengan Specimen Signatures ofOfficials Authorized to issue Certificate of Origin

Of The AseanChina Free Trade Area,disebutkan sebagai berikut:i. bahwa pada Rule 3 disebutkan bahwa setiap negara anggota menginFormasikein specimentanda tangan dan stempel resmi yang digunakan dalam menerbitkan Certificate of Origin(Form E), sebagaimana kutipan berikut:Rule 3a) A Party shall inForm all the other Parties of the names and addresses of its respectiveIssuing Authorities and shall provide specimen signatures and specimen of official seals,and correction stamps, if any, used by its Issuing

18 butir a, disebutkan bahwa apabila terdapat keraguan yang beralasan(reasonable doubt) atas keaslian dokumen, negara pengimpor dapat melakukan retroactivecheck dan menunda pemberlakukan preferential tarif sampai diterimanya hasil konfirmasi,sebagaimana kutipan berikut:Rule 18a) The Customs Authority of the importing Party may request a retroactive check at randomand/or when it has reasonable doubt as to the authenticity of the document or as to theaccuracy of the inFormation regarding the true origin

of the products in question or ofcertain parts thereofi) 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 suggesthq that the particulars given on the saidCertificate of Origin (Form E) may be inaccurate, unless the retroactivecheck is requested on a random basisli) The Customs Authority of the importing Party may suspend the granting ofpreferent al treatment while awaiting the result of

(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 PMK Nomor: 235/PMK.011/2008, tanggal 23 Desember 2008 Pasal 2 huruf (a) tertulishanya berlaku terhadap barang impor yang dilengkapi dengan Surat Keterangan Asal (Form E) yangtelah ditandatangani pejabat berwenang;bahwa atas perbedaan tanda tangan pejabat yang berwenang yang menandatangani Form E dengan

PIB) Nomor: 263248 tanggal 01 Juli 2013 yaitu TarifBea Masuk (ACFTA) sebesar BM 5% BBS: 100%, dan yang ditetapkan Terbandingmenjadi Tarif Bea Masuk (Umum/MEN) sebesar 5%;: bahwa dikarenakan belum adanya konfirmasi resmi dari pihak penerbit yang sesuaidengan ketentuan OCR ACFTA maka atas importasi yang dilakukan tidak dapatdiberikan preferensi tarif BM dalam rangka Skema ACFTA, sehingga diberlakukantarif yang berlaku umum sebesar BM 5%;Menurut Pemohon : bahwa sudah benar bila pada kolom 8 Form E (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

Certificate of Origin ACFTA (Form E) Nomor: E133707004540300 tanggal 13 Juni 2013;. SPPB Nomor: 259805/KPU.01/2013 tanggal 01 Juli 2013;.

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

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

of the Certific.of Origin (Form E), and signed by the authorised signatory;b) The origin of the product is in conformity with the Rules of Origin for the ACFTA,c) The other statements of the Certificate of Origin (Form E) correspond to supportdocumentary evidence submitted;d) Description, quantity and weight of products, marks and number of packagnumber and kinds of packages, as specified, conform to the products to be exportee) Multiple items declared on the same Certificate of Origin (Form E)

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

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

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

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

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

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

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

13jenis barang sesuai lembara lanjutan PIB) negara asal China denganpembebanan dalam PIB Nomor: 292229 tanggal 17 Juli 2012 yangdiberitahukan dengan pembebanan Bea Masuk sebesar 0% (ACFTA) yangditetapkan Terbanding menjadi pembebanan Bea Masuk sebesar 5%;bahwa berdasarkan penelitian terhadap Form E Nomor: E123308013270045tanggal 29 Juni 2012, terdapat keraguan atas tanda tangan dan stempel yangtertera pada Form E dibandingkan dengan "Specimen Signatures of OfficialsAuthorized to Issue Certificate of Origin

of The People's Republic of China"dari Zhejiang EntryExit Inspection and Quarantine Bureau of The People'sRepublic of China (tanda tangan pada Form E tidak terdapat pada spesimen);:bahwa tanda tangan pejabat dan stempel pada Form E Nomor:E123308013270045 tanggal 29 Juni 2012, sudah sesuai dengan Sample ofStamp dan daftar Specimen Signature of Official Authorized to IssueCertificate of Origin of The People's Republic of China untuk wilayahZhejiang EntryExit Inspection and Quarantine Burea of The

bahwa menurut Keputusan Presiden Nomor: 48 Tahun 2004 tentangPengesahan Framework Agreement on Comprehensive Economic CoOperations between The Association of South Asian Nations and The PeoplesRepublic 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 dalam Peraturan Menteri Keuangan Nomor: 117/PMK.011/2012tanggal 10 Juli 2012 Pasal 2 huruf (a) tertulis hanya berlaku terhadap barangimpor yang dilengkapi dengan Surat Keterangan Asal (Form E) yang telahditandatangani pejabat berwenang.MemperhatikanMengingatMemutuskanbahwa Terbanding dalam persidangan mengemukakan