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Pemanfaatan Surat Keterangan Asal (Ska) Dalam Skema Fta: Diirektorat Jenderal Bea Dan Cukai Kementerian Keuangan RI
Pemanfaatan Surat Keterangan Asal (Ska) Dalam Skema Fta: Diirektorat Jenderal Bea Dan Cukai Kementerian Keuangan RI
Trade Remedy
Reference
Guidelines Peraturan Presiden Government Procurement
Ttg Pengesahan Agreement
Intellectual Property Rights
Negotiation / PMK ttg Penetapan Tarif Bea Masuk
Agreement E-Commerce
dalam Rangka FTA
Drafting
Dispute settlement
PMK ttg Tata Cara Pengenaan BM
dalam rangka FTA Institutional arrangements
Legal Signing of
Ratification
Scrubbing Agreement
Customs Procedures and Trade
Facilitation
Barang-barang
17,40% 10,30% - 19,70% 14% 7,90% 0,60%
modal
Barang-barang
8,10% 21,60% 90,40% 18,80% 15,20% 9,20% 31,70%
konsumsi
1. Identify goods
(HS Code) The product is covered
by FTA
INDONESIA’S FTA/EPA/PTA:
ATIGA PMK 25/2017
Satisfy
ACFTA PMK 26/2017
Procedural
AKFTA PMK 24/2017 Provision
IJEPA PMK 30/2017 Preferential Tariff given
AIFTA PMK 27/2017
Preferential Tariff not given
AANZFTA PMK 28/2017
= MFN
IPPTA PMK 29/2017
AJCEP PMK 18/2018
Exceptions to the
Wholly WO/WP substantial
Wholly WO/WP
Obtained /
Obtained / Goods transformation criterion
Goods Produced
Produced
Produced
RVC 40%
ORIGIN General
RVC 40% ORIGIN Exclusively
CRITERIA Rules Accumulation
Wholly CRITERIA
WO/WP CTH
Obtained /
Produced Goods Not Wholly
Obtained / General De minimis
RVC
Produced
Not Wholly Rules
Obtained / RVC
RVC 40% Produced Non-qualifying
Products CTC operations
ORIGIN General Specific
CRITERIA Products CTC
Rules Rules Specific
Specific
CTH Manufacturing Rules Packaging/
or Processing Specific
Not Wholly Operation Manufacturing container for
Obtained / ACFTA AANZFTA or Processing retail sale
Operation
Produced
IPPTA IJEPA
RVC Package/
WO/WP container for
Goods shipment
Products Wholly
WO/WP
Wholly
Specific CTC Obtained / Obtained /
Produced Goods Produced
Rules RVC
ORIGIN Produced
CRITERIA RVC 40% ORIGIN Exclusively Neutral
Specific
Manufacturing Not Wholly CRITERIA Elements
Obtained /
General CTC
or Processing Not Wholly
• ATIGA Operation Produced Rules
Obtained/
• AKFTA CTH Product
Produced Specific
• AIFTA Rules Specific
Manufacturing
Fungible /
Interchangebl
• AJCEP or Processing
e Materials
Operation
All Inputs from Inputs Exclusively Originating Inputs Originating Inputs Originating Inputs
One Country from FTA Members
Non-Originating inputs Non-Originating Inputs Non-Originating Inputs
10%
25%
100% 100% 40%
60% 75%
90%
(a) Live animals born and raised in the Party (domestic animals, aquaculture fish, etc.)
(b) Animals captured in the Party (Captured wild animals)
(c) Goods obtained from live animals (eggs, milk, honey, etc)
(d) Plant and plant products harvested or picked in the Party (fruit, vegetables, cut flowers, etc.)
(e) Mineral substances extracted or mined in the Party (crude oils, coal, rock salt, etc.)
(f) Sea products taken by vessels of the Party on the outside of the territorial waters (fish captured from high seas, etc.)
(g) Goods made on board factory ships of the Party from products referred to in above (f) on the outside of the territorial waters (dried fish made on board
factory ships, etc.)
(h) Goods taken from the seabed or beneath the seabed outside the territorial waters, provided that the Party has the rights to exploit such the seabed or
beneath the seabed (crude oils mined from continental shelf, etc)
(i) Article collected in the Party which can no longer perform their original purpose or be restored or repaired, and fit only for disposal, for the recovery
of parts or raw materials (unworkable used motor vehicles, etc.)
(j) Scrap and waste derived from manufacturing or processing operations or from consumption, and fit to only for disposal or for the recovery of raw
materials (wood waste, metal filling, etc.)
(k) Parts or original materials recovered in the Party from goods which can no longer perform their original purpose or restored or repaired (car stereos
which can still play music, recovered from unworkable used motor vehicles, etc.
(l) Goods obtained or produced in the Party exclusively from goods referred to in above (a) through (k) (beef obtained from slaughtering bovine animals falling
under (a) etc.
Overhead cost
Profit
Others
Non-originating material
METODE BUILD UP (direct formula) :
VALUE =
FOB
- Non Originating
Material
X 100%
(RVC)
FOB
CTH
2602 00 : Manganese ores
Note
CTSH
CC : Change in chapter (2-digits tariff number change)
CTH : Change in Tariff Heading (4-digits tariff number change)
CTSH : Change in Tariff Sub-Heading (6-digitstariff number change)
(GOODS) 7403 12 : Wire-bars
Aturan-aturan yang merinci Single Origin Criteria 0305.10 - Flours, meals and Wholly-Obtained or Produced in
Hanya menggunakan satu origin criteria, misalnya WO saja, pellets of fish, fit for the territory of the exporting Party
bahwa untuk mendapatkan RVC saja, CTC saja atau Process Rules saja;
human consumption
Goods produced in a Party exclusively from originating materials from one or more of the Parties
• Exclusively means that the good must only contain materials that are considered originating from one or more of
Parties.
BEBERAPA SKENARIO PE
PE
PE
CC
(6110.11)
Dari negara Dari negara di
Apa kriteria origin anggota FTA luar FTA (non-
yang tepat untuk Atensi:
originating)
Apakah banyak digunakan
Sweater? untuk produksi di dalam
negeri, atau lebih banyak
diekspor? Perhitungkan apakah • Apakah HS nya berubah?
bisa mencukupi RVC • Berubah di level berapa
yang ditetapkan digit?
Prosedural:
a. Bahasa inggris, bentuk, jumlah lembar, dan format (depan dan overleafs) tertentu.
b. No. referensi, tanda tangan Pejabat dan Stempel IPSKA.
c. Tandatangan Eksportir
d. batasan waktu masa berlaku (1 Tahun sejak tanggal terbit)
e. Origin Criteria untuk setiap barang
f. Kolom sesuai Overleaf Notes
g. diterbitkan sebelum, pada saat, atau segera setelah Tgl Pengapalan
h. diterbitkan segera setelah Tgl Pengapalan : ISSUED RETROACTIVELY
SKA Hilang --> SKA Pengganti, Syarat: Salah isi SKA, koreksi:
a) ketentuan procedural a. SKA Baru
b) tanda "CERTIFIED TRUE COPY“ b. Perbaikan :
c) terbit ≤1 tahun sejak tanggal penerbitan SKA 1. Coret
hilang 2. menambahkan data yg benar
3. tanda/stempel koreksi, TTD/Paraf
BL/AWB jika ada tanggal terbit dan tanggal dimuat,
tanggal pengapalan = tanggal dimuat.
1. Secara rata-rata terdapat peningkatan importasi menggunakan Pascal Lamy, former Director-
fasilitas FTA; General of the WTO:
2. Banyaknya inisiatif / tawaran kerja sama FTA dari negara lain; “As long as the origin of a good
3. Dorongan dari negara maju agar Indonesia (dan negara anggota has a great impact on the duties
to be collected, the door is open
ASEAN umumnya) untuk dapat menerapkan:
to fraud.”
• Sistem sertifikasi mandiri (self-certification/declaration); (June 2011)
• Advance Ruling on ROO;
• Full Cumulation
Tujuan dilakukannya origin fraud:
4. Kasus Pemalsuan SKA:
• Untuk mendapatkan tarif preferensi,
• Tahun 2017 didapatkan informasi mengenai tiga SKA Form E • Menghindari aturan larangan atau pembatasan
yang dinyatakan tidak valid oleh issuing authority di RRT.
impor,
• Berdasarkan informasi dimaksud, diperoleh 1000 SKA yang
berasal dari supplier tersebut selama periode 2016 dan 2017. • Mendapatkan keuntungan dari penetrasi pasar
• Setelah dilakukan pendalaman, dilakukan pemeriksaan acak atas dan perdagangan illegal,
100 SKA di atas. • Penghindaran sanksi, embargo, dsb.,
• Berdasarkan hasil verifikasi (permintaan retroactive check), • Penghindaran kuota, bea masuk anti-dumping,
didapatkan bahwa dari 100 Form E tersebut, 30 di antaranya
dinyatakan tidak valid. bea masuk imbalan, dsb.
• ACFTA
• AKFTA IEU CEPA
• AANZFTA
• AIFTA
• AJCEP • Exporter Self-
Declaration (?)
• IPPTA
• IJEPA Certificate of Origin
• AHKFTA
• ID-Palestine ASEAN-EU FTA
• IC CEPA
• II PTA • Certificate of Origin ASEAN-US FTA
• Self-Certification by
Approved Exporter
• ATIGA • E-Form D ASEAN-Canada FTA
• IA CEPA
• IE CEPA • Certificate of Origin
• ID-Turkey CTEP • Exporter Self-Declaration
RCEP
1. Pengerjaan yang dilakukan dianggap sebagai proses minimal dan tidak dapat
diperhitungkan dalam menentukan apakah suatu Barang Originating Negara Anggota;
2. Adanya kemungkinan penggunaan minimum operation untuk semua origin criteria, termasuk
Wholly Obtained;
3. Wholly Obtained adalah origin criteria yang menetapkan bahwa barang seluruhnya diperoleh
atau diproduksi di 1 (satu) Negara Anggota.
Surel:
aseandesk.ina.customs@gmail.com
@KanalBeaCukai
081-252525-898
@Kanal BeaCukai
@beacukairi
info@customs.go.id @KanalBeacukai
@BeacukaiRI/
@BravoBeaCukai