KEMENTERIAN KEUANGAN REPUBLIK INDONESIA DIREKTORAT JENDERAL BEA DAN CUKAI
Yth. 1. Para Kepala Kantor Wilayah Direktorat Jenderal Bea dan Cukai 2. Para Kepala Kantor Pelayanan Utama Bea dan Cukai 3. Para Kepala Kantor Pengawasan dan Pelayanan Bea dan Cukai di seluruh Indonesia. SURAT EDARAN NOMOR SE - 23 /BC/20 13 TENTANG
PEDOMAN PELAKSANAAN PENELITIAN SURAT KETERANGAN ASAL (SKA) TERKAIT DENGAN PERUBAHAN OPERA TlONAL CERTIFICA TlON PROCEDURES DALAM SKEMA ASEAN-KOREA FREE TRADE AREA (AKFTA) DAN ASEAN TRADE IN GOODS AGREEMENT (ATlGA) A. Umum
1. Bahwa terdapat perubahan Operational Certification Procedures (OCP) dalam skema ASEAN-Korea Free Trade Area (AKFTA) yang dituangkan dalam The Decision to Endorse The Amendment of Appendix 1 (Operational Certification Procedures for The Rules of Origin) of Annex 3 (Rules Of Origin) of The Agreement on Trade In Goods pada pertemuan ke-8 the ASEAN-Korea FTA Implementing Committee tanggal 25 -27 Juni 2013, di Seoul, Korea yang ditandatangani dan disahkan sesuai The Second Protocol to Amend The Trade In Goods Agreement Under The Framework Agreement On Comprehensive Economic Cooperation Among The Governments of Korea and The ASEAN Member States. 2. Bahwa terdapat perubahan Operational Certification Procedures (OCP) da/am skema ASEAN Trade In Goods Agreement yang dituangkan dalam The Amended ATIGA OCP dan Box 9 CO Form D ATlGA yang ditandatangani dan disahkan pada AFTA Council ke 27 tanggal19 Agustus 2013 di Brunei Darussalam. 3. Bahwa Direktur Jenderal Kerjasama Perdagangan Internasional, Kementerian Perdagangan telah mengirimkan Surat Nomor 793/KPI/SD/10/2013 tanggal 17 Oktober 2013 tentang The Implementation Issues of ASEAN-Korea Free Trade Agreement dan Nomor 929/KPI.3/SD/1212013 Tanggal 11 Desember 2013 tentang Penghapusan FOB pada SKA Fonm D. 4. Berdasarkan pertimbangan sebagaimana dimaksud pada angka 1, angka 2, dan angka 3 maka dipandang perlu untuk menerbitkan Surat Edaran tentang Pedoman Pelaksanaan Penelitian Surat Keterangan Asal (SKA) Terkait Dengan Perubahan Operational Certification Procedures Dalam Skema ASEAN-Korea Free Trade Area (AKFTA) Dan ASEAN Trade In Goods Agreement (ATlGA).
B. Maksud dan Tujuan Sural Edaran ini mempunyai maksud dan lujuan sebagai pedoman dalam pelaksanaan penelilian Sural Kelerangan Asal (SKA) skema ASEAN-Korea Free Trade Area (AKFTA) dan ASEAN Trade In Goods (AT1GA ). C. Ruang Lingkup Sural Edaran Direklur Jenderal Bea dan Cukai ini hanya mencakup penelilian SKA skema ASEAN-Korea Free Trade Area (AKFTA) dan ASEAN Trade In Goods (ATIGA). D.Dasar 1. Undang-Undang Nomor 10 Tahun 1995 lenlang Kepabeanan sebagaimana lelah diubah dengan Undang-Undang Nomor 17 Tahun 2006. 2. Peraluran Presiden Republik Indonesia Nomor 2 Tahun 2010 lenlang Pengesahan ASEAN Trade In Goods Agreement (Pengesahan Perdagangan Barang ASEAN). 3. Peraturan Presiden Republik Indonesia Nomor 61 Tahun 2012 lenlang Pengesahan Second Protocol To Amend The Agreement On Trade In Goods Under The Fram ework Agre ement On Comprehensive Economic Cooperation Among The Govemments Of The Member Countries Of The Association Of Southeast Asian Nations And The Republic Of Korea (Prolokol Kedua Unluk Mengubah Perselujuan Perdagangan Barang Dari Perselujuan Kerangka Kerja Mengenai Kerjasama Ekonomi Menyeluruh Anlar Pemerinlah Negara-Negara Anggola Perhimpunan Bangsa-bangsa Asia Tenggara Dan Republik Korea). E. Pokok Pengaluran 1. ASEAN-Korea Free Trade Area (AKFTA)
Perubahan kelenluan Operational Certification Procedure adalah sebagai berikut: a. Penerbilan Sural Kelerangan Asal (SKA) Form AK: SKA Form AK yang dilerbilkan sebelum langgal pengapalan dapal dilerima unluk memperoleh tarif preferensi sepanjang seluruh persyaralan kriteria asal barang, pengiriman langsung dan kelenluan prosedurallainnya lelah dipenuhi. b. Penghapusan nilai FOB pada Form AK: 1) SKA Form AK yang digunakan unluk importasi ke Indonesia lidak perlu mencanlumkan nilai FOB apabila barang yang diimpor menggunakan krileria asal barang selain Regional Value Content (RVC). 2) SKA Form AK sebagaimana dimaksud pada angka 1) dialas menggunakan formal SKA Form AK yang baru dengan perubahan pada kolom 9 SKA form AK sesuai Lampiran I Sural Edaran ini. c. Penerapan sebagaimana huruf a dan b mulai diberlakukan pada langgal 1 Januari 2014, dengan kelenluan sebagai berikut: 1) Unluk negara ASEAN selain Myanmar dan Cambodia lerdapal masa lransisi selama 6 bulan sehingga SKA form AK yang lama masih dapal dilerima sampai dengan langgal 30 Juni 2014.
2) Untuk Myanmar dan Cambodia terdapat masa transisi selama 2 tahun dihitung mulai tanggal berlaku sehingga SKA form AK yang lama masih dapat diterima sampai dengan tanggal31 Desember 2015. 2. ASEAN Trade in Goods Agreement (AT1GA)
Perubahan ketentuan Operationa l Certification Procedure adalah sebagai berikut : a. Penghapusan nilai FOB pada Form 0 : 1) SKA Form 0 yang digunakan untuk importasi ke Indonesia tidak perlu mencantumkan nilai FOB apabila barang yang diimpor menggunakan kriteria asal barang selain Regional Value Content (RVC). 2) SKA Form 0 sebagaimana dimaksud pada butir a diatas menggunakan format SKA Form 0 yang baru dengan perubahan pada kolom 9 SKA form 0 sesuai Lampiran II Surat Edaran ini. b. Penerapan huruf a mulai diberlakukan tanggal 1 Januari 2014, dengan ketentuan sebagai berikut: 1) Untuk negara anggota A T1GA selain Myanmar dan Cambodia terdapat masa transisi selama 6 bulan sehingga SKA form 0 yang lama masih dapat diterima sampai dengan tanggal 30 Juni 2014. 2) Untuk Myanmar dan Cambodia terdapat masa transisi selama 2 tahun, dihitung setelah 3 bulan sejak tanggal berlaku yaitu sejak tanggal 1 April 2014, sehingga SKA form 0 yang lama masih dapat diterima sampai dengan tanggal 31 Maret 2016. 3. Selain ketentuan yang diatur dalam angka 1 dan angka 2, berdasarkan Surat Direktur Jenderal Kerjasama Perdagangan Internasional, Kementerian Perdagangan Nomor 793/KP I/SD/10/2013 tanggal 17 Oktober 2013 tentang The Implementation Issues of ASEAN-Korea Free Trade Agreement, atas Surat Keterangan Asal (SKA) skema ASEAN-Kore a Free Trade Area (AKFTA) juga berlaku penggunaan electronically signed and stamped CO sepanjang tercetak sesuai dengan ketentuan yang diatur dalam rule 5 OCP AKFTA dan memenuhi ketentuan asal barang (rules of origin). Surat Edaran ini mulai berlaku sejak tanggal 1 Januari 2014. Demikian disampaikan untuk dilaksanakan dengan penuh tanggung jawab. Ditetapkan di Jakarta pada tanggal 30 De,em ber 20i3
AG NG KUSWANDONO NIP 19670329199103 1001 Tembusan: 1. Menter; Keuangan; 2. Sekretaris Direktorat Jenderal Sea dan Cukai; 3. Para Direktur dan Tenaga Pengkaji di Lingkungan Direktorat Jenderal Sea dan Cukai; 4. Kepala Pusat Kepatuhan Internal Kepabeanan dan Cu k
Lampiran I Surat Edaran Direktur Jenderal Bea dan Cuka i
Nomor SE-
IBC12013
tentang Pedoman Pelaksanaan Penelitian Surat Keterangan Asal (SKA) Ter kait Dengan Perubahan Operational Certification Procedures Dalam Skema ASEANKorea Fre e Trade Area (AKFTA) Dan ASEAN Trede In Goods Agreement (ATlGA)
Form AK Origillll i (Du p llcute/Tripticatc) Refere nce No. 1. GOQ<.1s consign ed
tram (Export er's business
name.
KOREA·ASEAN FRE E TRADE AREA PREFERENTIAL TAR IFF
address. comuryj
CERTIFICATE OFORIGrn (C om bincd De claration an d Certifi catc) :!. Goods c c nsig ne d
III
tc onslguee's name. add ress,
FORM AK
coururyt
Is!>U eJ in (Coun try! Sec Not es O v a- Ieaf
,.
4. For Offici al Usc;
Means of tran sp crt and ro ute (35 far as kn own ) Departure d ale
0
Vessel 's nam e/ A ircr aft etc .
0
Pr eferential Tre atm en t Give n Un der Korea· ASEAN Free Trn de Area Preferenual T ilriff'
Preferen tia l Treatm ent Not G iven (p leas e st ale (CllSllnls)
Pan of'Disc harge
............................. .................... ,._ ........... ,.............. , S ign atur e of Aut horised Sig natory uCtlle Importing Country
5. Item number
i. Num ber an d t>pe of packag es. descri ption of g oods (inclu d ing q uant ity where app ropr iatc and HS
6 . M arlc.san d numbers en packa g es
8 . Or ig in criteri on (se e Not es ovcrlcal)
number onhe: hn pornng coun ll)'J
1 1. Declarat ion by th e exporter
9. Gross weight or olh a quan t ily and va lue (FOB on ly w hen nv c c rne rton is used )
10. Number and date of Invoi ces
12. Ccrtnlca tion
l 'he unde- s igned h cs-cby decre-es tllallhe abo....e de ta ils and stlltt:ment ar e COfTt;cI: that all th e g ood s w ere pnxJUl.:N ill
II is h ac:by cert ifie d, Ollthe basis of contro l carri ed out , that the declarat lcn by the exp orter is COfTccI .
...... ....... .............................................. (C ou ntry ) and tha t they comply Wilh (he orig in requ irem en ts !Opecifi cd fOfth e.se .~ Ol'lds in the K ORF-~·ASeA N Fr ee Tr ade Area Pr eferen tial Thriff for the goods export ed t il .,.,
............. ...................................... .... (hn portiu.~
.. .. ......
C otm tl)·)
............... .•.__ .... -...... ...........
.. ..._..• ................ _.............................. - ..................
~
Pla ce uncldare, si gn ature aud s tamp uf certifying authority
P lace mill Ju le, s ign atur e of authori sed sign atory 13 .
o Th ird Count ry tnvcic fn..
D
a B ack-rc-B ack CO
E.xhibition
-1-
OVERLEAF NOTE S 1. Parties which accept this Iorm for the purpose of preferential tariff under the KOREA-ASEAN Free Trad e Agreement (KAFTA) ; BRUNEI DARUSSALAM CAMBODI A INDONESIA REPUBUC OF KOREA LAOS MALAYSIA MYANMAR PHILIPPINES SINGAPORE THAl L AND VIE TN AM CONDITIONS : To enjoy preferen tial tar iff under the KAFT A. goods sent to any Part ies listed abov e: 2. (1) must fall within a description of goods eligib le for concessions in th e co un try of destina tion; (ii) mus t comply with the consignment cond itions: in acco rdance wi th R ule 9 of Annex 3 (Rul es of Origin) of the KAFTA; and (iii) mus t comply with the orig in criteria in Annex 3 (Rules of Origin) o f the K.l\FTA ORIGIN CRlTERIA: For goods that meet the origin criteria, the exporter and/or produce r mu st indicate in box 8 of 3. . met, In in th e m ann er sh own m in thee fol orra im criter ia 0 lowi owmz te bl e: this Fa rm, the oria
Circum stances of production or manufacture in th e first country named in box 11 of thi s form
Insert in box 8
Goods wholly obtained or produced in the territory of the
'WO"
exporting P arty
(b) Goods sat isfying Rule 4 .1 o f Annex 3 (Rules o f Origin) of the AKITA
"CTH" or "RVC4QO,.."
(c) Goods satisfying the Product Specific Rules . Change in Tariff Classification
- " CT C'
- Wholly Obtained or Produced in the territory of any Party
- "WO-AK"
- Regional Value Co ntent
- "RVe ' that needs to be met for the good to qualify as origina ting; e.g. "'RVC 45%" - The comb ination rule that need s to be met for good to q ualify as originating; e.g. "C TH + Rve 4o% " "Spec ific Pr ocesses"
• Regi onal Value Co ntent + Change in Tariff Class ification • Specific Processes
Goods satisfying Rule 6 "'Rule 6" Cd) 4. EACH ARTI CLE MUST QUAUFY . It should be noted that all the goods In a cons ignmen t must quahfy separately in the ir own right. Thi s is of partic ular relevance when similar articl es of different sizes or spare parts are sent 5. DESCRIP TION OF GOODS : The description of goods must be sufficiently detai led to enable the goods to be iden tified by the Customs Officers exam ining them . Any trade mark shall also be specified . FREE-O N-B OARD (FOB) VALUE : Th e FOB va lue in Box 9 shall be re flected on ly when the Reg ional Value 6 Co nte nt criterion is applied in de termining the origin of goods. The CO (Form AK ) Iss ued to and from Camb odi a and Myanmar shall re flec t the FOB val ue, regar dl ess of the origin criter ia us ed. for the next rv..o (2) years upon the imp leme nta tio n of th is new arrangeme nt . 7. HARMONIZED SYSTEMNUlvfBER : The Harmonized Sys tem numb er shall be that of the importing Party . 8. EXPORTER: The term "Exporter" in box II may include the manufacturer or the producer. 9. FOR OFFICIAL USE; The Customs Authority of the importing Party must indicate ("'l~ in the relevant boxes in colum n 4 whether or not preferential tariff is accorded. TIDRD COUNTRY lNVOIONG: In cases where: invoices are: issued by a third co untry v " the Third Country 10. Invo icing" box should be ticke (V) and such informations as name and country of the compa ny issuing the invo ice shall be indicated in box 7. 11. EXHIBITIONS : In cases where goods are sent from the territory of the expor ting Party for exhi bition in another co untry and sold during or after the exhibi tion for importation into th e terntory of a Party, in accordance with Rule 20 of the Ope rational Certification Proce dures . the "Exhibitions" box should be ticked (,,) and th e name and address of the exhibiti on indicated in box 2. 12. BACK-TO-BACK CERTrFICATE OF O RIGIN : In cases of Back -to-Bec k CO. in accordance with Rule 7 (2) of the Operationa l Certifi cation Procedures, the "Back-to -Beck CO " box should be ticked ("\~ .
-2-
Original (Duplicateffriplicate) (Additional Page) ReferenceNo. 5. Item number
6. Marks and numbers on packages
7. Number and type of
packages, description of goods (includingquantity
9. Gross
8. Origin criterion (see Notes overleaf)
weight or other quantity and value (FOB only when RVC criterion is used)
number of the importing country)
I I. Declaration by the exporter The undersigned hereby declares that the above details and statement are correct; that all the goods were produced in
10. Number and date of Invoices
12. Certification It is hereby certified, on the basis of control carried out, that the declaration by the exporter is correct.
(Country)
and that they comply with the origin requirements specified for these goods in the KOREA·ASEAN Free Trade Area Preferential TaritTfor the goods exported to
(Importing Country)
Place and date, signature of authorised signatory
Placeand date, signature and stamp of certifying authority
DIRE ~TU.k JENDERAL,
. . . . 1l'lJ fill III. . v·
_
AGUN P KUSWANDONO NIP 19'70329 199103 1001
Lampiran II Surat Edaran Direktur Jenderal Sea dan Cukai IBC/2013 Nomor SEtentang Pedoman Pelaksanaan Penelitlan Surat Keterangan Asal (SKA) Terkait Dengan Perubahan Operational Certification Proce dures Dalam Skema ASEANKorea Free Trade Area (AKFTA) Dan ASEAN Trade In Goods Agreement (AT/GA)
Or ig inal (D upl icate/Tr ip licate) Refer e noe No.
1. Goods con sig ned fr om (Ex p ort er ' s bu siness n a m e .
ASE AN mADE IN GOODS A GR EEMEN TI
addre ss , countryJ
A SEAN IN DUS TR IAL COOP ERATION S Q;EME CER TI F ICATE OF OR IGIN I Combin ed Decl ar ation and Ce r1i f iCiite )
2 . Goods con si g ned t o (C on si g n ee ' s name . 8 dd r. ss ,
FORM 0
country!
Issu ed in ( Cou n t ryl See Overleaf N otes
3 . Maan s a t t r an spor t and rout e l . s t a r 83 kn o w n )
4 . For Offioial Use
Depart u re d a t e
0
V es:!!ol ' s n ame /Aircraft eto.
0 0
Port of Diseharg .
Pr eferential Tr e at m en t Gv. n U n d e r ASEAN Trade in G o ods Ag r e e ment Prere-enuat T reatmen t Given U nd e r ASEAN Industrial Cooperation Scheme Pr. t ..... nti.1 TUlat ment Not O ven IPI . u . s t et. r•• ,on/s )
............, .........................................................., ... ...... Signature of Au thor iaa d S ignato ry o f t he lmpor1ing C o u nt ry
6 . tt e m nu mb er
B. Marks and n u mbe rs on p ackaga s
7 . N u mbe r a nd typ e of packag e s . de sc r iption o f g ood s (in olu d in g q uanti ty .......her. ap p ro p r ia t e and HS n u m be r o f th e importing
e. Origin
o rit er ion I s. e Overtea f N o t es )
ccuntrvl
9 . Gross .......eig h t or other quan t ity IIlnd valulII l FO B I w he r e R VC i s a pp lied
1 0 . Numb er a nd date o f in -..oio es
-
1 1 . oee teeett cn b y t h e exporter
1 2 . Cer1ification
The u n der:!!ig n ed h e r e by d eclare, th at t h e above de tails an d stat em en t are o orr ect; t hat all t h e 9 0 0cl:s we re produc ed in
It 115 h . t1tb y certified . o n t h e basi, of c o n tr ol oa r ri ed out, t h at the de c l aration b y the ex aorter is ecereot .
.......................... .................................. lCoun t ry) li nd t h at t h ~ compl y with the ori g in r equir emenb s p e cified f or thes e g oo d s in t he A SEAN Tr Ol d e in Goo ds A gre a ment fo r t h e g ood s Il x p o rt ad to
............................................................. (Im por t in g Count ry!
...................................... .............. ........ PI . c e and d ate , sig n a t u r e of authori se d si g na t ory
13 0 Third Country In v oi c in g
u A oeum u la llon 0
Ba ok --to-Back CO
"
Partial C u mul.tion
0
P llIOe s nd d at e , si g n s tu r . and , tamp o f o erti fying . uthor it y
Emib ition
c De 0
................................. .......... .............................. ......
M in imis
Iss ued Retroa ot iv ely
-
DIR ~
~JENDERAL' ill III LuI.
AGU ~G KUSWANDONO NIP 19670329 1991 03 1001
