SEKILAS TENTANG FREE TRADE AGREEMENT

Tax – Transfer Pricing – Customs & Excise – Business Process Outsourcing - Legal
 FREE TRADE AGREEMENT, NAMA FORM DAN PERATURANNYA

Tax – Transfer Pricing – Customs & Excise – Business Process Outsourcing - Legal
 FREE TRADE AGREEMENT, NAMA FORM DAN PERATURANNYA

Tax – Transfer Pricing – Customs & Excise – Business Process Outsourcing - Legal
 FREE TRADE AGREEMENT, NAMA FORM DAN PERATURANNYA

Tax – Transfer Pricing – Customs & Excise – Business Process Outsourcing - Legal
 FREE TRADE AGREEMENT, NAMA FORM DAN PERATURANNYA

Tax – Transfer Pricing – Customs & Excise – Business Process Outsourcing - Legal
 PERSYARATAN MENDAPAT TARIF PREFERENSIAL

Transit/Transshipment
Persyaratan Persyaratan
Transit/Transhipment Dokumen
No FTA
Non- Non-
Party Party Party Party
1 ATIGA √ √ X √
2 ACFTA √ √ X √
3 AKFTA √ √ √ √

4 AANZFTA X √ X √

5 AIFTA X √ X √
6 AJCEP √ √ √* √*
7 AHKFTA √ √ X √
8 IJEPA X √ X √*
9 IPPTA X √ X X
10 INA-Palestine X √ X √
11 IC-CEPA X √ X √*
* Jika diminta oleh Pejabat BC
Tax – Transfer Pricing – Customs & Excise – Business Process Outsourcing - Legal
 PERSYARATAN MENDAPAT TARIF PREFERENSIAL

Transit/Transshipment
Persyaratan Persyaratan
Transit/Transhipment Dokumen
No FTA
Non-
Party Party Non- Party
Party
12 IA-CEPA X √ X √
13 IE-CEPA √ √ X √
14 IMPTA X √ X √
15 PTA D-8 √ √ X √*
16 RCEP Jepang √ √ √ √*
17 RCEP New Zealand √ √ √ √*
18 RCEP Korea √ √ √ √*
19 RCEP Australia √ √ √ √*
20 RCEP ASEAN √ √ √ √*
21 RCEP China √ √ √ √*
22 IK-CEPA X √ X √
23 IUAECEPA √ √ √ √
* Jika diminta oleh Pejabat BC

Tax – Transfer Pricing – Customs & Excise – Business Process Outsourcing - Legal
 Jenis, Kode SKA dan Kode Fasilitas di PIB

Tax – Transfer Pricing – Customs & Excise – Business Process Outsourcing - Legal
 Jika terjadi kesalahan tulis di SKA

Tax – Transfer Pricing – Customs & Excise – Business Process Outsourcing - Legal
 Jenis SKA Elektronik

Tax – Transfer Pricing – Customs & Excise – Business Process Outsourcing - Legal
Third Party Invoicing (ketika invoice dari produsen belum diketahui saat penerbitan COO)
Box number in COO In an Exceptional Case

No Agreement The box Number Name and

If the number of the invoice issued in a non-Party is not known at the time off issuance of the
should be and date Country of
certificate of origin
Ticked of Invoice Company

1 ATIGA 13 10 7 Not specifically regulated.

2 ACFTA 13 10 7 Not specifically regulated.
3 AKFTA 13 10 7 Not specifically regulated.
IJEPA (Party) - 7 - 1) Box 7: the invoice number and the date of invoice issued by the exporter to whom the
certificate of origin
4
(Non-Party) - 7 8 2) Box 8 : that the goods will be subject to another invoice to be issued in a non-Party for the
importation into the importing Party, identifying the full legal name and address of the person
that will issue such other invoice.
5 AIFTA 13 10 7 Not specifically regulated.
AANZFTA 13 10 7
AANZFTA Not specifically regulated.
13 10 7
(Special Case)
6
Box 10 : if there is insufficient space, on a continuation sheet.
The number of the invoices issued by the manufacturers or the
exporters and the number of the invoices issued by the trader (if
known) for the importation of goods into the importing Party

7 IPPTA - - - -
AJCEP 1) the invoice number and the date of the invoice issued by the exporter should be indicated in box
8a. (Diterbitkan 9 8 9 8.
Japan) 2) box 9 : the full legal name and address of the invoice in the third country.

Tax – Transfer Pricing – Customs & Excise – Business Process Outsourcing - Legal
Third Party Invoicing (ketika invoice dari produsen belum diketahui saat penerbitan COO)
Box number in COO In an Exceptional Case
Number
The box Name and
No Agreement and date If the number of the invoice issued in a non-Party is not known at the time off issuance of the
should be Country of
of certificate of origin
Ticked Company
Invoice
In an exceptional case where the invoice issued in a third country is not available at the same time of
issuance of the certificate of origin.
AJCEP 1) Box 10 : the invoice number and the date of the invoice issued by the exporter to whom the
8b (Diterbitkan 13 10 7 certificate of origin is issued .
Asean) 2) Box 7 : that the goods will be subject to another invoice to be issued in a third country for the
importation into the importing Party, identifying the full legal name and address of the company or
person that will issue another invoice in the third country.
MoU Indonesia
9 - - - -.
and Palestine
10 IC-CEPA - 10 11 Not specifically regulated.

11 AHKFTA 13 10 7 Not specifically regulated.

12 IA-CEPA 12 9 Not specifically regulated.

13 IECEPA - - - -.
In an exceptional case where the invoice issued in a third country is not available at the same time of
issuance of the certificate of origin.
1). Box 10 : the invoice number and the date of the invoice issued by the exporter to whom the certificate
of origin is issued .
14 IMPTA 13 10 7
2). Box 7 : the full legal name and address of the company or person that will issue another invoice in the
third country.

Tax – Transfer Pricing – Customs & Excise – Business Process Outsourcing - Legal
Third Party Invoicing (ketika invoice dari produsen belum diketahui saat penerbitan COO)
MANAJEMEN MITIGASI RESIKO DALAM KEGIATAN KEPABEANAN
Box number in COO In an Exceptional Case
The box Number Name and
No Agreement If the number of the invoice issued in a non-Party is not known at the time off issuance of
should be and date Country of
the certificate of origin
Ticked of Invoice Company

Preferensial Trade
15 - - - -
Agreement D-8

16 RCEP Jepang 13 13 14 Not specifically regulated.

17 RCEP New Zealand 13 13 14 Not specifically regulate

18 RCEP Korea 13 13 14 Not specifically regulated.

19 RCEP Australia 13 13 14 Not specifically regulated.

20 RCEP ASEAN 13 13 14 Not specifically regulated.

21 RCEP China 13 13 14 Not specifically regulated.

22 IKCEPA - 10 4 Not specifically regulated.

In an exceptional case where the invoice issued in a third country is not available at the same
time of issuance of the certificate of origin.

23 IUAECEPA 13 10 13 1) Box 10 : the invoice number and the date of the invoice issued by the exporter to whom the
certificate of origin is issued .
2) Box 13 : the full legal name and address of the company or person that will issue another
invoice in the third country.

Tax – Transfer Pricing – Customs & Excise – Business Process Outsourcing - Legal
 ratna.febrina@sfconsulting.co.id
heru.basuki@sfconsulting.co.id
(0852-1079-7708)
Linkedin : Heru Setyo Basuki

Tax – Transfer Pricing – Customs & Excise – Business Process Outsourcing – Legal
Tax – Transfer Pricing – Customs – Business Process Services– Legal