Putusan Nomor 3206/B/PK/Pjk/20181213.1(b) Clogs without quarter or counter, the uppers of which areproduced in one piece usually attached to the base or platformby riveting;(c) Slippers or mules without quarter or counter,the uppers ofwhich, being produced in one piece or assembled other than bystitching, are attached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are

attached to thesole by plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced in one piece (for example,bathing slippers).

bahwa Majelis melakukan penelitian terhadap data/bukti yang disampaikan dalam persidangan;bahwa berdasarkan penelitian Majelis terhadap bukti P12 dengan auditor Deden Riyadi dari PurwSarwoko & Sandjaja diketahui auditor memberikan pendapat As discussed further in Note 17 financial statements, a substantial portion of the Companys assets and liabilities are from relatedand a significant part of the Companys earnings are derived from activities with related parties.parties may enter into tansactions which

bahwa Majelis melakukan penelitian terhadap data/bukti yang disampaikan dalam persidangan;bahwa berdasarkan penelitian Majelis terhadap bukti P12 dengan auditor Deden Riyadi dari PurwSarwoko & Sandjaja diketahui auditor memberikan pendapat As discussed further in Note 17financial statements, a substantial portion of the Companys assets and liabilities are from relatedand a significant part of the Companys earnings are derived from activities with related parties.parties may enter into tansactions which

Shareholders affiliate Sale of finishecLtd. goods bahwa berdasarkan penelitian Majelis terhadap Sale and Purchase Agreement (bukti P16 dan P12.1 diketahui *Marubeni Corporation, Japan agrees to sell and deliver at the internationally comprice;bahwa dalam pasal 2.2 diketahui "NMC shall purchase all the raw material which are supplieoutside of Indonesia through Marubeni Corporation, Japan;bahwa dalam pasal 4.2. diketahui the price of the raw material, unless otherwise agreed betweeand Marubeni, shall

Putusan Nomor 1115/B/PK/PJK/20155.Cash pooling can take a variety of forms, including notional poolingand zero balancing, each of which requires the establishment of amaster account in each country over the individual affiliate accounts.Notional pooling (also commonly referred to as interestcompensation) is when interest charges are calculated on a notionalpool of cashthe master account, although the individual balances arenot intermixed.

Zerobalancing refers to a structure in which funds are transferred fromsubsidiary accounts each day to the master account in order tomaintain an endofday zeroballance on the affiliate level.

Althoughmany treasurers prefer a structure in which no physical transfer ismade, the notional pooling approach, both techniques are financiallyequivalent;Bahwa sengketa yang terjadi adalah pengenaan DPP PPh Pasal 23atas beban bunga yang dibayarkan oleh Pemohon Banding sebagaihasil perhitungan transaksi cash pooling (metode notional pooling);Bahwa pembayaran bunga cash pooling disebabkan karena PemohonBanding mengalami saldo negatif (overdraft) sehingga berdasarkanperhitungan bank Pemohon Banding

Dari sisi biaya, penerapan Notional pooling akanmenghemat biaya bunga (cost saving);Bahwa dari informasi diatas dapat disimpulkan bahwa denganmetode notional cash pooling tetap ada hutang piutang danpembayaran biaya bunga;Bahwa dalam dasar teori seperti telah diuraikan diatas diketahuisebagai berikut:Although many treasurers prefer a structure in which no physicaltransfer is made, the notional pooling approach, both techniques arefinancially equivalent;Bahwa dengan demikian perbedaan metodemetode

belumkelihatan memenuhi syarat kedua karena pembuatannya dengancara injection moulding, karena untuk masuk pos 64.02 harusmemenuhi syarat pembuatannya dengan cara dijahit, dikeling,dipaku, disekrup, ditusuk atau dengan cara semacam itu;bahwa pada penjelasan pos 64.02 pada halaman XIl 64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan: The Headingcovers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivetsor similar devices;(b) Clogs without quarter or counter, the uppers of which

areproduced in one piece usually attached to the base or platformby nveting;(c) Slippers or mules without quarter or counter, the uppers ofwhich, being produced in one piece or assembled other than bystitching, are attached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the soleby plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced

belumkelihatan memenuhi syarat kedua karena pembuatannya dengancara injection moulding, karena untuk masuk pos 64.02 harusmemenuhi syarat pembuatannya dengan cara dijahit, dikeling,dipaku, disekrup, ditusuk atau dengan cara semacam itu;Bahwa pada penjelasan pos 64.02 pada halaman XIl64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan: The Headingcovers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivets orsimilar devices;(b) Clogs without quarter or counter, the uppers of which

areproduced in one piece usually attached to the base or platformby riveting;(c) Slippers or mules without quarter or counter, the uppers ofwhich, being produced in one piece or assembled other than bystitching, are attached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the soleby plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced

However, attention may be drawn to art. 63(a) Fw, which may cause the pledgee and the hypothecary creditor temporarily notto enforce their rights to summary execution. Of course it is also possible that thereceiver fully settles the claim secured by pledge or hypothec, as a result of which therelevant security right is extinguished (art. 58 para. 2 Fw).B.

The shareholdershall have the right to vote in a general meeting, unless this right is attributed to thepledgee (arts. 2:89 and 198 BW; see also art. 2:24a BW).Furthermore, there are special rules applicable to the enforcement of a pledgeon shares, on which more will be said here.D.

As mentionedbefore, this right is a right of summary execution, which means that execution canbe effected without any judicial or similar title of enforcement, such as a judicial decision or a notarial deed. The sale must take place in public, barring judicial permissionfor a private sale.

*Then, a brief reference must be made to art. 3:259 BW, which provides for a special (statutory) right of pledge for holders of depositary receipts for shares to theshares for which the depositary receipts have been issued.

It occurs regularly that permission is requested for a private sale pursuant to art. 3:251 BW, which is usuallygranted, also in view of the fact that the proceeds of a private sale are often muchhigher than those of a sale in public.

(z) Clogs without quarter or counter, the uppers of which areproduced in one piece usually attached to the base orplatform by riveting;(aa) Slippers or mules without quarter or counter, the uppers ofwhich, being produced in one piece or assembled other thanby stitching, are attached to the sole by stitching;(ab) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(ac) Thongtype sandals in which the thongs are attached to thesole by plugs which

belumkelihatan memenuhi syarat kedua karena pembuatannya dengancara injection moulding, karena untuk masuk pos 64.02 harusmemenuhi syarat pembuatannya dengan cara dijahit, dikeling,dipaku, disekrup, ditusuk atau dengan cara semacam itu;Bahwa pada penjelasan pos 64.02 pada halaman XIl 64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan: TheHeading covers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivetsor similar devices;(b) Clogs without quarter or counter, the uppers of which

areproduced in one piece usually attached to the base or platformby nveting;(c) Slippers or mules without quarter or counter, the uppers ofwhich, being produced in one piece or assembled other than bystitching, are attached to the sole by stitching;(d) Sandals consisting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the soleby plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced

Berdasarkan CANADA BORDER SERVICE AGENCY, Custom Notice N484, Ottawa, 26 Nov 2002 dan CBSA Statement Of Reason , Ottawa 9Desember 2002.Halaman 10 dari 25 Halaman Putusan Nomor 1709 /B/PK/PJK/2016The distinctive feature of waterproof footwear is that both the sole portionand the a portion of the upper, sufficient to give waterproof protection to thefoot, are incorporated into a single component which may be made of rubberor plastic;Diterjemahkan oleh Penerjemah Resmi Dan Tersumpah:Harry F.

Majelis berpendapat bahwa Pos 64.01 sampai dengan pos 64.054.dibedakan berdasarkan bahan penyusun outer sole dan upper,Explanatory Noted Bab 64 Umum (B);Menurut pendapat pemohon banding (kami) penyataan diatas kurangtepat karena berdasarkan Harmonized System:Pos 64.01 Waterproof footwear with outer soles and uppers of rubberor of plastic, the uppers of which are neither fixed to the solenor assembled by stitching, riveting, nailing, screwing, pluggingor similar processes;Pos 64.02 Other footwear

;Bahwa pada penjelasan pos 64.02 pada halaman XII 64021Explanatory Notes, Fifth Edition , Volume 3, dinyatakan : The Headingcovers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivets orsimilar devices;(6) Clogs without quarter or counter, the uppers of which are producedin one piece usually attached to the base or platform by riveting;(c) Slippers or mules without quarter or counter,the uppers of which,being produced in one piece or assembled other than by stitching,are

attached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the sole byplugs which lock into holes in the sole;(f) Nonwaterproof footwear produced in one piece (for example,bathing slippers);Bahwa dengan Explanatory Notes, untuk pos 64.02 tersebut di atas,maka sandal jepit dan sandal yang diimpor Pemohon Banding sekarangPemohon Peninjauan Kembali dapat masuk

Berdasarkan CANADA BORDER SERVICE AGENCY, Custom Notice N484,Ottawa, 26 Nov 2002 dan CBSA Statement Of Reason , Ottawa 9Desember 2002The distinctive feature of waterproof footwear is that both the sole portionand the a portion of the upper, sufficient to give waterproof protection to thefoot, are incorporated into a single component which may be made of rubberor plastic.Diterjemahkan oleh Penerjemah Resmi Dan TersumpahHarry F.

Majelis berpendapat bahwa Pos 64.01 sampai dengan pos 64.05 dibedakanberdasarkan bahanpenyusun outer sole dan upper , Explanatory Noted Bab 64 Umum (B)** Menurut pendapat pemohon banding ( kami ) penyataan diatas kurangtepat karena berdasarkan Harmonized System :Pos 64.01 Waterproof footwear with outer soles and uppers of rubberor of plastic, the uppers of which are neither fixed to the solenor assembled by stitching, riveting, nailing, screwing,plugging or similar processes.Pos 64.02 Other footwear

(a) Ski boots consisting of several moulded parts hinged on rivets orsimilar devices;(6) Clogs without quarter or counter, the uppers of which are produced inone piece usually attached to the base or platform by riveting;(c) Slippers or mules without quarter or counter,the uppers of which,being produced in one piece or assembled other than by stitching, areattached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process

;(e) Thongtype sandals in which the thongs are attached to the sole byplugs which lock into holes in the sole;(f) Nonwaterproof footwear produced in one piece (for example,bathing slippers)Bahwa dengan Explanatory Notes, untuk pos 64.02 tersebut di atas,maka sandal jepit dan sandal yang diimpor Pemohon Banding sekarangPemohon Peninjauan Kembali dapat masuk pos 64.02, karena pada bab64, pos yang paling tepat untuk sandal jepit dan sandal adalah pos 64.02.Bahwa menurut Ketentuan Umum Mengintrepretasi

;The Tribunal hereby authorises and grants power of attorney toeach of the Parties hereto and any Indonesian counsel appointedby either (any) of them, to apply for and undertake registration ofthis Award with the District Court of Central Jakarta, or anyother court in which such registration is required to be made, allin accordance with the requirement of Article 67 of Indonesia'sArbitration Law, Law No 30 of 1999.;All other claims are rejected.

Hal ini sebagaimana dinyatakan dalam Shareholder Agreement tanggal9 Juni 2006 (Bukti P2), sebagai berikut:"The company (baca : Mobile 8) intends to conduct Initial Public Offering (asdefined below) which will be conducted prior to Bimantara Limited Offering (as definedbelow), that will affect the changes of the status of the Company to become a publiccompany";Terjemahan adalah:"Perseroan (baca : Mobile 8) bermaksud untuk melakukan Penawaran UmumPerdana (sebagaimana yang didefinisikan di bawah) dimana

Recognition and enforcement of the award may be refused, at the request ofthe party against whom it revoked, only if the party furnishes to the competentauthority where the recognition and enforcement is sought, proof that:(e) the award has not yet become binding on the parties, or has been set asideor suspended by competent authority of the country in which, or under thelaw, that award was made";Terjemahannya:"1.

The award has not yet become binding on the parties, or has been set asideor suspended by a competent authority of the country in which, or underthe law of which, that award was made";Adapun terjemahan tersumpahnya menyatakan sebagai berikut (Bukti P4.b):"Pengakuan dan pelaksanaan keputusan dapat ditolak, atas permohonan pihakterhadap mana putusan itu diterapkan, hanya jika pihak itu menyediakanotoritas yang berwenang di mana pengakuan dan pelaksanaan itu diupayakan,membuktikan bahwa:(e).

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 CriteriaFor the purposes of this Agreement, products imported by a Party shall be deemed tcoriginating and eligible for preferential concessions if they conform to the orrequirements under any one of the following:Products which

Articles collected there which can no longer perform their original purpose noraQo00mMenimbangmengingatcapable of being restored or repaired and are fit only for disposal or recovery of pof raw materials, or for recycling purpose(4; andk.

completely skimmed milk,b) Cream,c) Buttermilk, curdled milk and cream, yoghurt, kephir, and other fermented oracidified milk and cream,d) Whey,e) Products consisting of natural milk constituents not elsewhere specified orincluded,jf) Butter and other fats and oils derived from milk; diary spreads,g) Cheese and curd;The products mentioned at itemn (A) to (E) above may contain, in addition to naturalmilk constituents (e.g. milk enriched in vitamin or minerals salts), small quantities ofstabilizing agents which

Thus heading 19.01includes, for example: preparations in powder or liquid forem used as infant food of for dietetic purposesand consisting of milk to which secondary ingredients (e.g cereal groats, yeast) havebeen added, milk preparations obatained by replacing one or more constituents of milk (e.gbutyric fats) by another substance (e.g oleic fats); bahwa dari uraian diatas Terbanding menyimpulkan: preparat dalam pos ini (19.01) dapat dibedakan dari produk dalam pos 04.01 s/d 04.04dikandungannya

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 CriteriaFor the purposes of this Agreement, products imported by a Party shall be deemed tcoriginating and eligible for preferential concessions if they conform to the orrequirements under any one of the following:Products which

Articles collected there which can no longer perform their original purpose norcapable of being restored or repaired and are fit only for disposal or recovery of pof raw materials, or for recycling purpose(4; andk.

Bahwa pada penjelasan pos 64.02 pada halaman XII 64021Explanatory Notes, Fifth Edition , Volume 3, dinyatakan : TheHeading covers, inter alia:(a)(b)(c)()(e)(1)Ski boots consisting of several moulded parts hinged on rivetsor similar devices;Clogs without quarter or counter, the uppers of which areproduced in one piece usually attached to the base or platformby riveting;Slippers or mules without quarter or counter,the uppers ofwhich, being produced in one piece or assembled other than bystitching,

are attached to the sole by stitching;Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;Thongtype sandals in which the thongs are attached to thesole by plugs which lock into holes in the sole;Nonwaterproof footwear produced in one piece (for example,bathing slippers);12.

Berdasarkan CANADA BORDER SERVICE AGENCY, Custom Notice N484,Ottawa, 26 Nov 2002 dan CBSA Statement Of Reason , Ottawa 9Desember 2002The distinctive feature of waterproof footwear is that both the sole portionand the a portion of the upper, sufficient to give waterproof protection tothe foot, are incorporated into a single component which may be made ofrubber or plastic.Diterjemahkan oleh Penerjemah Resmi Dan Tersumpah :Harry F.

Canada Customs bahwa ciri khas alas kaki kedap air adalah keduabagian sol dan bagian atasnya mampu memberikan perlindungan kedapair terhadap kaki.Majelis berpendapat bahwa Pos 64.01 sampai dengan pos 64.05dibedakan berdasarkan bahan penyusun outer sole dan upper,Explanatory Noted Bab 64 Umum (B) Menurut pendapat pemohonbanding ( kami ) penyataan diatas kurang tepat karena berdasarkanHarmonized System:Pos 64.01 Waterproof footwear with outer soles and uppers of rubber orof plastic, the uppers of which

Putusan Nomor 737/B/PK/PJK/201511pembuatannya dengan cara dijahit, dikeling, dipaku, disekrup, ditusuk ataudengan cara semacam itu..Bahwa pada penjelasan sub pos 64.02 pada halaman XII 64021Explanatory Notes, Filth Edition , Volume 3, dinyatakan: The Headingcovers, inter alia:(m)Ski boots consisting of several moulded parts hinged on rivets or similardevices;(n)Cogs without quarter or counter, the uppers of which are produced in onepiece usually attached to the base or platform by riveting;(o)Slippers

or mules without quarter or counter,the uppers of which, beingproduced in one piece or assembled other than by stitching, are attachedto the sole by stitching;(p)Sandals consiting of straps across the instep and counter or heelstrapattached to the sole by any process;(q) Thongtype sandals in which the thongs are attached to the sole by plugswhich lock into holes in the sole;(r) Nonwaterproof footwear produced in one piece (for example, bathingslippers)12.Bahwa dengan Explanatory Notes, untuk sub

HH=1804L Lainlain Alas kaki dengan tali pengikat atau tali kulit diatasnyadirakit pada sol dengan alat penusuk+ Alas kaki lainnya : Menutupi mata kaki:++ Sepatu selam= + Lainlain :+++ Dilengkapi logam pelindung jari+ Lainlain+ Lainlain :++ Dilengkapi logam pelindung jari Lainlainuraian tersebut, perlu diketahuiWaterproof footwear with outer soles anduppers of rubber or of plastics, the upperslof which are neither fixed to the sole norassembled by stitching, riveting, nailing,screwing, plugging or

Sports footwear : Skiboots, crosscountry ski footwear ancsnowboard boots =~ Other:=+ Wrestling footwear+= Other Foot wear with upper straps or thongsassembled to the sole by means of plugs+ Other footwear : Covering the ankle : Diving boots= = Other :+= lneorporating a protective metal toeleap== Other+ Other: ++ Incorporating a protective metal toecap30,0%30,0% 15,0%20,0%30,0%30,0%10,0%25,0%25,0%'25,0%+ OtherWaterproof footwear with outer soles anduppers of rubber or of plastics, the uppersof which

Bahwa sesuai dengan struktur pos tariff 64.01 di dalam Buku Tarif KepabeananIndonesia Tahun 2012, sebagai berikut: 64.01Alas kaki tahan air dengansol luar dan bagian atasdari karet atau dari plastik,bagian atasnya tidakdipasang pada sol dan tidakdirakit dengan cara dijahit,dikeling, di paku, disekrup,ditusuk atau prosessemacam itu.Waterproof footwear withouter soles and uppers ofrubber or plastics, theuppers of which are neitherfixed to the sole norassembled by starching,riveting, nailing, screwing

Bahwa dalam BTKI 2017 pos tarif 6401.99.90 diuraikan sebagai berikut:64.01 Alas kaki tahan air dengan sol luar dan bagian atas Waterproof footwear with outer soles anddari karet atau dari plastik, bagian atasnya tidak uppers of rubber or of plastics, the uppers ofdipasang pada sol dan tidak dirakit dengan cara which are neither fixed to the sole nordijahit, dikeling, dipaku, disekrup, ditusuk atau assembled by stitching, riveting, nailing,proses semacam itu. screwing, plugging or similar processes

identifikasi adalah alas kaki tahan air dengan sol luar(outer sole) dan bagian atas (upper) dari plastik, dibuat dengan cara pencetakanmelalui penyuntikan (/njection Moulding), tidak dijahit, dikeling, dipaku, disekrup,ditusuk, atau proses Semacam itu.Bahwa BTKI 2017 alas kaki dengan outer sole dan upper terbuat dari bahan karetatau plastik, diklasifikasikan pada Pos Tarif 64.01 dan 64.02 dengan uraian:64.01 Waterproof Footwear with outer soles and uppers of rubber or of plastics, theuppers of which

Berdasarkan CANADA BORDER SERVICE AGENCY, Custom Notice N484,Ottawa, 26 Nov 2002 dan CBSA Statement Of Reason , Ottawa 9Desember 2002The distinctive feature of waterproof footwear is that both the sole portionand the a portion of the upper, sufficient to give waterproof protection tothe foot, are incorporated into a single component which may be made ofHalaman 11 dari 27 halaman. Putusan Nomor 80/B/PK/PJK/2015rubber or plastic.Diterjemahkan oleh Penerjemah Resmi Dan Tersumpah :Harry F.

Majelis berpendapat bahwa Pos 64.01 sampai dengan pos 64.05 dibedakanberdasarkan bahan penyusun outer sole dan upper , Explanatory NotedBab 64 Umum (B)+ Menurut pendapat Pemohon Banding (kami) penyataan diatas kurangtepat karena berdasarkan Harmonized System :Pos 64.01 Waterproof footwear with outer soles and uppers of rubberor of plastic, the uppers of which are neither fixed to thesole nor assembled by stitching, riveting, nailing, screwing,plugging or similar processes;Pos 64.02 Other footwear

Putusan Nomor 80/B/PK/PJK/2015192.13.atau dengan cara semacam itu;Bahwa pada penjelasan sub pos 64.02 pada halaman XIl 64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan : The Headingcovers, inter alia:(m)Ski boots consisting of several moulded parts hinged on rivets orsimilar devices;(n) Clogs without quarter or counter, the uppers of which are produced inone piece usually attached to the base or platform by riveting;(0)Slippers or mules without quarter or counter, the uppers of which,being

produced in one piece or assembled other than by stitching,are attachedto the sole by stitching;(p) Sandals consiting of straps across the instep and counter or heelstrapattached to the sole by any process;(q) Thongtype sandals in which the thongs are attached to the sole byplugs which lock into holes in the sole;(r)Nonwaterproof footwear produced in one piece (for example, bathingslippers) ;Bahwa dengan Explanatory Notes, untuk sub pos 64.02 tersebut di atas,maka sandal jepit dan sandal yang diimpor

Barang Dalam PersetujuanKerangka Kerja Mengenai Kerjasama Ekonomi Menyeluruh Antara NegaraNegara Anggota Asosiasi BangsaBangsa Asia Tenggara Dan RepublicRakyat China), yaitu pada Annex 3 "Rules 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 bedeemed to be originating and eligible for preferential concessions if theyconform to the origin requirements under any one of the following:Products which

of that Party, provided that that Party has the rights toexploit such waters, seabed and beneath the seabed in accordance withinternational law.Products of sea fishing and other marine products taken from the high seas byvessels registered with a Party or entitled to fly the flag of that Party.Products processed and/or made on board factory ships registered with aParty or entitledto fly the flag of that Party, exclusively from products referred to inparagraph (g) above.Articles collected there which

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 CriteriaFor the purposes of this Agreement, products imported by a Party shall be deemed tcoriginating and eligible for preferential concessions if they conform to the orrequirements under any one of the following:Products which

Articles collected there which can no longer perform their original purpose norcapable of being restored or repaired and are fit only for disposal or recovery of pa00mMenimbangmengingatof raw materials, or for recycling purpose(4; andk.