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 portion andthe a portion of the upper, sufficient to give waterproof protection to the foot,are incorporated into a single component which may be made of rubber orplastic.Diterjemahkan oleh Penerjemah Resmi Dan TersumpahHarry F.

Putusan Nomor 78/B/PK/PJK/2015Explanatory 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 thesole nor assembled by stitching, riveting, nailing, screwing,plugging or similar processes.Pos 64.02 Other footwear with outer soles and uppers of rubber orplastics.Pos 64.03 Footwear with outer soles of

syarat kKedua karena pembuatannya dengancara injection moulding, karena untuk masuk sub pos 64.02 harusmemenuhi syarat pembuatannya dengan cara dijahit, dikeling,dipaku, disekrup, ditusuk atau dengan cara semacam itu.Bahwa pada penjelasan sub pos 64.02 pada halaman XII 64021Explanatory Notes, Fifth Edition , Volume 3, dinyatakan : TheHeading covers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivetsor similar devices;(6) 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

films or tapes for radio or television broadcasting, orany patent, knowhow, trade mark, design or model, plan, secret formula orprocess; andb payments of any kind received as a consideration for the use of, or the right towtuse, any industrial, commercial or scientific equipmentPasal 12 ayat (4)"The provisions of paragraphs 1 and 2 of this Article shall not apply if thebeneficial owner of the royalties, being a resident of a Contracting State, carries onbusiness in the other Contracting State in which

the royalties arise, through apermanent establishment situated therein, or performs in that other Stateindependent personal services from a fixed base situated therein, and the right orproperty in respect of which the royalties are paid is effectively connected with suchpermanent establishment or fixed base.

In such case, the provisions of Article 7 orArticle 14 of this Agreement, as the case may be, shall apply;"9 Bahwa Pasal 12 ayat (3) dan ayat (4) Perjanjian Penghindaran Pajak Berganda(P3B) atau Tax Treaty antara Pemerintah Indonesia dan Australia, menyatakan:Pasal 12 ayat 3"The term "royalties" in this Article means payments, whether periodical or not,and however described or computed, to the extent to which they are made asconsideration for:15a the use of, or the right to use, any copyright, patent

right to use:i motion picture films; orii films or video tapes for use in connection with television; oriii tapes for use in connection with radio broadcasting; orf total or partial forbearance in respect of the use or supply of any property or rightreferred to in this paragraph;"Pasal 12 ayat 4"The provisions of paragraph 2 shall not apply if the person beneficially entitled tothe royalties, being a resident of one of the Contracting States, carries on businessin the other Contracting State, in which

the royalties arise, through a permanentestablishment situated in that other State, or performs in that other Stateindependent personal services from a fixed base situated in that other State, and theproperty or right in respect of which the royalties are paid is effectively connectedwith that permanent establishment or fixed base.

memenuhi syarat kKedua karena pembuatannya dengancara injection moulding, karena untuk masuk pas 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 XII 64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan : TheHeading covers, 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

(c) Slippers or mules without quarter or counter, the uppers of which,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 in one piece (for example,bathing slippers);Bahwa dengan Explanatory Notes

Perjanjian Sewa: Time is of the essence with regard to all provisions of this Agreement IfLESSEE fails to pay any rent, Component Reserve Charge, if any, or otheramount herein provided within ten (10) calendar days from and after thedate upon which the same is due and payable, then LESSEE shall bedeemed to be in default. ...Teremahanresmi Pasal 23.1. Perjanjian Sewa:Seluruh ketentuan dalam Perjanjian ini harus dilaksanakan tepat padawaktunya.

Mengajukan suatu penetapan pengadilan yang mengizinkan ataumenjalankan salah satu dari tindakan ini;Berkut kutipan Pasal 10 Konvensi Cape Town:Pasal 10 Konvensi Cape Town: In the event of default under a title reservation agreement or under a leasingagreement as provided in Article 11, the conditional seller or the lessor, as thecase may be, may:(a) .... terminate the agreement and take possession or control of any objectto which the agreement relates; or(0) apply for acourt order authorising or

Berikut kutipannya;Pasal 43 (1) Konvensi Cape Town:.. the courts of the Contracting State on the territory of which the objectis situated have jurisdiction to grant relief under Article 13(1)(a), (6), (C)and Article 13(4) in respect of that object;Teremahanresmi Pasal 43 (1) Konvensi Cape Town: ... pengadilan dari Negara Peserta pada suatu wilayah di mana objekberada, memiliki yurisdiksi untuk memberikan tindakan berdasarkanPasal 13(1)(a), (6), (c) dan Pasal 13(4) sehubungan dengan objek tersebut

Berikut kutipannya:Pasal 43 (1) Konvensi Cape Town:.. the courts of the Contracting State on the temitory of which the object issituated have jurisdiction to grant relief under Article 13(1)(a), (6), (c) and Article13(4) in respect of that object;Teremahanresmi Pasal 43 (1) Konvensi Cape Town:... pengadilan dari Negara Peserta pada suatu wilayah di mana objekberada, memiliki yurisdiksi untuk memberikan tindakan berdasarkanPasal 13(1)(a), (6), (c) dan Pasal 13(4) sehubungan dengan objek tersebut;Bahwa

The law which they propoundiS Supported by an administrative apparatus of close aides ordisciples;2. Traditional where charisma may become institutionalised throughdescent and the lawmaking powers pass to a successor. Law Isthen supported by tradition and inherite status as in the case of newmonarchies;3. Rational where there is a systematic elaboration of law andprofessionalised administration of justice by persons who havereceived their legal training in a learned and formally logicalmanner.

There is arationalised legal order which dominates in an empersonal fashion.Masingmasing tipe otoritas tersebut, menentukan modelpenyelenggaraan hukum (batik lawmaking, lawfinding,maupun lawenforcement). Dalam rezim otoritas kharismatik, tidakterdapat pembuatan hukum. Namun yang ada hanyalah penemuanhukum lewat intuisi dan bisikan supranatural. Akibatnya penerapanhukum hanya mengandalkan kebijaksanaan etis moral yang unik daritokoh kharismatik.

The felt necessities of the time, the prevalent moral andpolitical theories, institutions of public policy avoewed or unconsciouseven the prejudices which judges share with their fellowmen, havehad a good deal more to do than the syllogism in determining therules by which men should be governed.

Information on the MC includes the names of the issuing authorities of the party which issued theoriginal certificate of origin (form E), date os issuance and reference number. The FOB value shallbe the FOB value of the products exported from the intermediate party; andiv.

In the case of ASEANMember States, the MC shall be issued by the Issuing Authorities;c) The validity of the MC shall have the same enddate as the original certificate of origin (Form E);d) The products which is to be reexported using MC shall be under control of the customs authorityof the intermediate party.

pencetakan melalui perendamane perakitan melalui vulkanisasie penyatuan dan pemvulkanisasiane pengetasan berflekuensi tinggie perekatanBahwa berdasarkan Canada Border Service Agency, Custom Notice N484,Ottawa, Nov 26, 2002 dan Canada Border Service Agency, Statement OfReason , Ottawa, December 9, 2002.The 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

belumkelinatan memenuhi syarat kKedua karena pembuatannya dengan carainjection moulding, Karena untuk masuk pos 64.02 harus memenuhisyarat pembuatannya dengan cara dijahit, dikeling, dipaku, disekrup,ditusuk atau dengan cara semacam itu;Bahwa pada penjelasan pos 64.02 pada halaman XII64021Explanatory Notes, Fifth Edition , Volume 3, dinyatakan: The Headingcovers, inter alia:(a) Skiboots 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 soleby plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced

memenuhisyarat kedua karena pembuatannya dengan cara injection moulding, karenauntuk masuk pos 64.02 harus memenuhi syarat pembuatannya dengan caradijahit, dikeling, dipaku, disekrup, ditusuk atau dengan cara semacam itu.Bahwa pada penjelasan pos 64.02 pada halaman XII 64021 ExplanatoryNotes, Fifth Edition , Volume 3, dinyatakan : The Heading covers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivets or similardevices;(6b) 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, beingproduced 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 or hee/strapattached 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;Halaman 18 dari 21 halaman.

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 diataskurang tepat karena berdasarkan Harmonized System :Pos 64.01 Waterproof footwear with outer soles and uppers of rubber orof plastic, the uppers of which are neither fixed to the sole norassembled by stitching, riveting, nailing, screwing, plugging orsimilar processes;Pos 64.02 Other footwear

,Bahwa pada penjelasan sub pos 64.02 pada halaman XII 64021Explanatory Notes, Fifth Edition , Volume 3, dinyatakan : The Headingcovers, inter alia:(y) Ski boots consisting of several moulded parts hinged on rivets orsimilar devices;(z) Clogs without quarter or counter, the uppers of which are produced in onepiece usually attached to the base or platform by riveting;(aa) 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;(bb) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(cc) Thongtype sandals in which the thongs are attached to the sole byplugs which lock into holes in the sole;(dd) Nonwaterproof footwear produced in one piece (for example,bathing slippers)12.Bahwa dengan Explanatory Notes, untuk sub pos 64.02 tersebut di atas,maka sandal jepit dan sandal yang diimpor Pemohon Banding sekarangPemohon Peninjauan Kembali

the Issuing Authorities of the exportingParty receiving a request for retroactive check shall respond to therequest promptly and reply not later than ninety (90) days after thereceipt of the request.bahwa berdasarkan Annex 3 Rules Of OriginRule 2, Origin Criteria disebutkan:For the purpose 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:(a) Products which

Above,(i) Articles collected there which can no longer perform their originalpurpose nor are capable of being restored or repaired and are fit only fordisposal or recovery of parts of raw materials, or for recycling purposes.bahwa berdasarkan hal tersebut di atas maka telah dimintakan konfirmasimengenai keraguan terhadap tanda tangan dan keraguan terhadap origincriteria pada Xiamen EntryExit Inspection and Quarantine Bureau sebagaipihak yang menerbitkan Form E tersebut dengan surat Kepala KantorPelayanan

The Tribunal authorises and grants power of attorney to each of theparties and to any Indonesian counsel appointed by either party to apply for andundertake registration of the award with the District Court of Central Jakarta, orany other court in which such registration is required to be made, all in accordancewith the requirement of Article 67 of Indonesias Arbitration Law, Law No 30 of1999;Vi. All other claims and requests are rejected.Yang terjemahannya adalah sebagai berikut:i.

Hal ini sebagaimanadinyatakan dalam Shareholder Agreement tanggal 9 Juni 2006 (Bukti P2),sebagai berikut:The company (baca : Mobile 8) intends to conduct Initial PublicOffering (as defined below) which will be conducted prior toBimantara Limited Offering (as defined below), that will affect thechanges of the status of the Company to become a public company;Yang terjemahannya adalah sebagai berikut:Perseroan (baca : Mobile 8) bermaksud untuk melakukanPenawaran Umum Perdana (sebagaimana yang didefinisikan

Recognition and enforcement of the award may be refused, at the requestof the party against whom in invoked, only if the party furnishes to thecompetent authority where the recognition and enforcement is sought,proof that:(e) the award has not yet become binding on the parties, or has been setaside or suspended by competent authority of the country in which, orunder the law of which, that award was made;Terjemahan oleh Penteriemah Tersumpahpengakuan dan pelaksanaan dicari, membuktikan bahwa :(e)

If the arbitrationwas held in Switzerland, for example the competent court is theFederal Supreme Court (although the parties may agree to the courtof the canton in which arbitration took place). In France, it is the CourdAppel de Paris. In England, it is the Commercial Court.Terjemahan oleh Penteriemah Tersumpah:6.

melalui perendaman;e perakitan melalui vulkanisasi;e penyatuan dan pemvulkanisasian;e pengetasan berflekuensi tinggi;e perekatan;Bahwa berdasarkan Canada Border Service Agency, Custom Notice N484,Ottawa, Nov 26, 2002 dan Canada Border Service Agency,Statement Of Reason , Ottawa, December 9, 2002;The distinctive feature of waterproof footwear is that both the sole portionand the a portion of the upper, sufficient to give waterproof protection to the foot, are incorporated into a single component which

memenuhi syarat kedua karena pembuatannya dengan carainjection 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 rivets orsimilar devices;(b) Clogs without quarter or counter, the uppers of which

are producedin one piece usually attached to the base or platform byriveting;(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;(ad) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;Halaman 28 dari 31 halaman.

(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 pas 64.02 tersebut di atas,maka sandal jepit dan sandal yang diimpor Pemohon Bandingsekarang Pemohon Peninjauan Kembali dapat masuk pos 64.02,karena pada bab 64, pos yang paling tepat untuk sandal jepit dansandal adalah pos 64.02.Bahwa menurut Ketentuan Umum Mengintrepretasi

Putusan Nomor 229/B/PK/PJK/20171)3)4The term 'Product' means specific models of carburetors formotorcycle as listed in schedule A ' and 'B' from time to timeunder the condtions to be agreed upon by Mikuni (MikuniCorp.) and Licensee (PT Mikuni Indonesia);The term 'Knowhow' means technical and commercialinformation which Mikuni possesses and has in custody, atthe time this Agreement becomes effective, for the purpose ofmanufacturing and marketing the product.

and testing the product and spesificationsand drawing for dies,jigs and tools for machining /operation;g) advice on arrangement of machines and equipment formanufacturing the product;h) advice on auxiliary facilities for electricity, air conditioning,supply of gas and water and waste water disposal;) advice on packing and shipment containers;J) Mikuni standards for quality assurance system;The term territory means official territory of Republic ofIndonesia;The term patents means all the patents which

Mikuni owns,during the term of this agreement, in connection with theproduct and its manufacture, industrial designs, and patentsfor which Mikuni has been licensed by the third party undercertain conditonss;Article 2 Granting of licenseMikuni hereby grants to Licensee an untransferable, nonexclusive right to manufacture and sell the product in the territoryusing the knowhow and patents furnished by Mikuni.

The period coverd shall be 5years;The net selling price referred to in above 1)b) means theamount derived after deducting FOB price for thecomponents purchased by Licensee from Mikuni andimport duty (except those to be refunded), which areincluded in the selling price, from total amount of sellingprice of the product sold to third party by Licensee (incase of export: Exfactory, and in case of sales inIndonesia: customer delivery price);During the term of this agreement, Licensee shall payonce every

JaminanKecelakaan Kerja dan bukan tentang Perselisihan Hubungan29Industrial ;Bahwa isi ketentuan pasal 12 ILO Convention no. 81Concerning Labour Inspection In Industry and Commerceyang telah diratifikasi oleh Pemerintah RepublikIndonesia dengan Undang Undang No. 21 Tahun 2003 yangberbunyiArticle 12Labour inspectors provided with proper credentialsshall be empowereda) to enter freely and without previous notice atany haour of the day or night any workplaceliable to inspection ;b) to enter by day any premises which

may havereasonable cause believe to liable toinspection ; andc) to carry out any examination, test or enquirywhich they may consider necessary in order tosatisfy themselves that the legal provision = arebeing strictly observed, and in particular i) to interrogate, alone or in thepresence of witnesses, theemployer or the staff of theundertaking on any mattersconcerning the application of the30legal provisions ;li) to require the production of anybooks, registers or otherdocuments the keeping of which

Persons who violate or neglect to observe legalprovisions enforceable by labour inspectors shallbe liable to prompt legal proceedings withoutprevious warning : Provid that exceptions may bemade by natonal law or regulations in respect ofcasesin whichin which previous notice to carry out remedial orpreventive measures is to be given ;2.

kepada kantor pusat dan AsiaPasific regional lainnya (Offshore Charges) yang didalilkan olehTerbanding sekarang Termohon Peninjauan Kembali, maka MajelisHakim Agung berpendapat bahwa in casu memiliki keterkaitan hubunganhukum (innerlijke samenhang) ketentuan P3B Indonesia AmerikaSerikat sebagaimana yang dimuat dalam Article 8 section (3) P3BIndonesiaAmerika yang menyatakan bahwa :/n the determination ofthe business profits of a permanent establishment, there shall be allowedas deductions expenses which

Putusan Nomor 2974/B/PK/Pjk/2018incurred in the Contracting State in which the permanent establishment issituated or elsewhere.

This is an application of the requirement ofindividualisation, which applies to proprietary mutations (for example, the owner ofa large oil tank can sell two litres of oil out of that tank, without separating them fromthe other oil inside that tank, but he cannot deliverthose two litres without separatingthem from the other oil).

from a legal relationship which already exists at that time (art.3:94, par. 3 BW).

Hecan demand that he be given an extract, certified by the alienator, of the instrumentof assignment and the title upon which it is based (art. 3:94 par. 4, first sentence BW).Stipulations which are of no importance to him need not be included in the extract(art. 3:94 par. 4, second sentence BW).

Article 3:36 BW also calls for attention,however, which protects the assignee against defences which he did not need toexpect, having regard to the contents of the agreement suggested visavis him.See also art. 6:149 BW, in which it is assumed that the debitor cessus can assertclaims against the assignor for the nullification or setting aside of the agreementbetween him and the assignee (the agreement which provided the transferred debt)after the assignment.In principle, the debitor cessus is also

See art. 6:130 par. 1 BW, which does set some limitations for thepossibility of setoff.H. Comparable Legal ConceptsIn practice a legal concept is used which is called assignment for collection (cessieter incasso). For instance, A assigns his trade debtors to his bank B with thesole intention that B should collect the claims against those debtors. The questionthen arises whether the right assigned for collection actually passes to B or whetherit continues to be regarded as A's patrimony.

Canada Borders Service Agency, Statement Of Reason, Ottawa Nov Dec 9 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 ciri khas alas kaki tahan air adalah kedua bagiansol dan bagian atasnya mampu memberikan perlindungan tahan airterhadap kaki, terobentuk dalam komponen tunggal yang terbuat dari

(b) 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 consisting of straps across the instep and counter or heelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the sole byplugs which

Pasal 23.3 (b) HMA"(b) Except for those matters which are to be submitted to the ExpertResolution Process in accordance with this Agreement or which theparties otherwise agree shall be submitted to the Expert ResolutionProcess, all disputes, claims or controversies arising out of or inconnection with this Agreement between the parties will be submitted toand finally resolved by arbitration in accordance with the Arbitration Rules of the Singapore International Arbitration Centre ("SIAC") that are

PSTPacific PTY Limited Dengan PT Catur Jaya Untuk The Park Inn ByRadisson Makassar Tertanggal 24 Juli 2013 mengatur sebagai berikut(Vide Bukti P1(a) dan (b)):Article 7"7.1 Govering Law, This Agreement and the relationship between the partiesis subject to, governed by and construed in accordance with the laws(statutory or otherwise) ofthe Republic of Indonesia, which are theproper laws hereof, notwithstanding any rules of private intemationallaw or choice of law under which any other law might otherwise

Pasal 23.3 (b) HMA"(o) Except for those matters which are to be submitted to the ExpertResolution Process in accordance with this Agreement or which theparties otherwise agree shall be submitted to the Expert ResolutionProcess, all disputes, claims or controversies arising out of or inconnection with this Agreement between the parties will be submitted to and finally resolved by arbitration in accordance with the Arbitration Rulesof the Singapore International Arbitration Centre ("SIAC") that are

are the proper laws hereof, notwithstanding any rules of privateinternational law or choice of law under which any other law mightotherwise be applicable.

Pasal 23.3 (b) HMA"(o) Except for those matters which are to be submitted to the ExpertResolution Process in accordance with this Agreement or which theparties otherwise agree shall be submitted to the Expert ResolutionProcess, all disputes, claims or controversies arising out of or in connection with this Agreement between the parties will be submitted toand finally resolved by arbitration in accordance with the Arbitration Rules of the Singapore International Arbitration Centre ("SIAC") that are

transaksi yang berhak mendapatkan fasilitas tarif bea masukpreferensial adalah sebagai berikut:ORIGIN CRITERIA: For exports to the above mentioned countries to be eligiblefor preferential treatment, the requirement is that either:i The products wholly obtained in the exporting member state asdefined in Rule 3 of the ASEAN China ROO;ii Subject to subparagraph (1) above, for the purpose ofimplementing the provisions of Rule 2(b) of the ASEAN ChinaROO, products worked on and processed as a result of which

thetotal value of the materials, parts or produce originating from nonACFTA member states or of undetermined origin used does notexceed 60% of the FOB Value of the product produced or obtainedand the final process of the manufacture is performed withinterritory of the exporting member state;iit Products which comply with origin requirements provided for Rule2 of the ASEAN China ROO and which are used in a member stateas inputs for finished product eligible for preferential treatment inanother member

state/states shall be considered as a productoriginating in the member state where working or processing ofthe finished product has taken place provided that the aggregateACFTA content of the final product is not less than 40%; oriv Products which satisfy the products specific rules provided for inattachment B of the ASEAN China ROO shall be considered asgoods to which sufficient transformation has been carried out in apartyBahwa berdasarkan ketentuan Overleaf Note Attachment C ACFTA di atas,suatu

This is especially true with regard to intangibles such astrademarks, which have value in the marketing phase after the goods passthrough Customs into the country of importation";Terjemahan: "Walaupun pembayaran atas hak, informasi atau jasasebenarnya disebut royalty atau biaya lisensi, hubungan pembayarantersebut dengan barang impor atau penjualan ekspor mungkin tidak adauntuk dapat menambahkan pembayaran tersebut.

Putusan Nomor 27/B/PK/PJK/2013Importer furnishes manufacturer M and other suppliers withlabels bearing the trademark which are affixed to the sports bagsbefore the importation;Is the royalty related to the goods being valued? Does a paymentfrom to C form part of the condition of sale between M and and and other suppliers?2.

Importer enters into a license/royalty agreement with license holder Lestablished in country X under which agrees to pay L a fixed sum of royalty foreach pair of shoes bearing the trademark of L imported into the country orimportation.

The Deputy Minister usedsimilar language like "true connection", "effective control", "practical"and "logical" to describe the manner in which the royaltyes thatMattel Canada paid to licensor X could constitute "a condition of thesale of the goods for export to Canada" as between Mattel US andMattel Canada. The words "condition of sale" as they appear ins. 48(5) (a) (iv) are clear and unambiguous.