The Project for Strengthening of the Utilization of IJEPA (Indonesia-Japan Economic Partnership Agreement)

The Project for Strengthening of the Utilization of IJEPA (Indonesia-Japan Economic Partnership Agreement)

March 2014

To Whom It May Concern

Re: IJEPA COO Manual

We are pleased to send “IJEPA COO Manual” which was developed through the activities of the “Project for Strengthening of the Utilization of IJEPA (IndonesiaJapan Economic Partnership Agreement), Technical Cooperation Project between Ministry of Trade and Japan International Cooperation Agency (JICA). This Manual explains the important information and knowledge concerning the usage methods of IJEPA COO and the examination points of IJEPA COO in Japan Customs. We hope this IJEPA COO Manual will be useful for you.

The Project for Strengthening of the Utilization of IJEPA, Technical Cooperation Project between Ministry of Trade and JICA

IJEPA COO MANUAL March 2014

The Project for Strengthening of the Utilization of IJEPA (Indonesia-Japan Economic Partnership Agreement) Technical Cooperation between Ministry of Trade and Japan International Cooperation Agency

Daftar Isi Panduan Pengantar Pemanfaatan SKA IJEPA (IJEPA COO) ·············· 1 I. Keuntungan Pemanfaatan Tarif Preferensi IJEPA······················· 2 II. Perbedaan antara EPA dan FTA ··············································· 6 III. Metode Pemanfaatan Tarif Preferensi IJEPA ····························· 7 A) Mengidentifikasi kode item barang (Kode HS)····························· 8 B) Konfirmasi Tingkat Tarif·························································11 C) Konfirmasi ROO (Rules of Origin)············································13 D) Memperoleh SKA IJEPA ·······················································15 Pemeriksaan Dokumen untuk Surat Keterangan Asal (SKA)·············18 I. Permasalahan pada saat Pemeriksaan Dokumen / Kasus IJEPA ·19 II. Prosedur di Bea Cukai untuk Tarif Preferensi ···························21 A) Persyaratan Prosedural ·························································21 B) Prosedur Bea Cukai untuk Tarif Preferensi di Jepang··················23 III. Pemeriksaan Dokumentasi SKA ·············································24 Introduksi················································································24 A) Pengecekan Apakah SKA Diterbitkan secara Benar atau Tidak·····29 B) Mencocokkan antara Barang Impor dan Barang yang Dinyatakan di SKA················································································46 C) Pengecekan Origin Criteria yang Dibuktikan oleh Otoritas Penerbit··············································································56 IV. Informasi yang Berguna ························································68 A) Website Bea Cukai Jepang ····················································68 B) Sistem pengacuan terlebih dahulu (Advance Ruling System)········69

Lampiran 1 / Flow-Chart: Application Procedure of IJEPA COO Lampiran 2 / IJEPA OPERATIONAL PROCEDURES referred to in Chapter 2 (Trade in Goods) and Chapter 3 (Rules of Origin) Lampiran 3 / Notes on the completion of COO for IJEPA (English and Indonesian)

Panduan Pengantar Pemanfaatan SKA IJEPA (IJEPA COO) Bab ini menjelaskan pengetahuan dasar dan metode pemanfaatan sistem tarif preferensi IJEPA. Jika memanfaatkan skema tarif preferensi IJEPA untuk ekspor ke negara Jepang, bisa menjalankan bisnis dengan kondisi yang lebih unggul dari segi kepabeanan/tarif. Pertama, dijelaskan I.) Keuntungan pemanfaatan tarif preferensi IJEPA, dan selanjutnya dijelaskan II.) Perbedaan antara EPA dan FTA, dan terakir dijelaskan III.) Metode pemanfaatan konkret mengenai tarif preferensi IJEPA.

1

I. Keuntungan Pemanfaatan Tarif Preferensi IJEPA • Ketika barang ekspor dari berbagai negara diimpor oleh negara Jepang, pada umumnya harus membayar tarif impor yang ditentukan oleh pemerintah Jepang. Berdasarkan aturan dasar yang ditetapkan oleh WTO, diimplementasikan tingkat tarif impor yang sama terhadap hampir semua negara. Tarif impor tersebut disebut tarif MFN (Most-Favored-Nation). (Kasus 1) • Namun demikian, karena antara pemerintah Indonesia dan Jepang telah menyepakati EPA (IJEPA) dan telah ditetapkan tarif impor yang lebih rendah daripada tarif MFN (tarif preferentif IJEPA), maka dengan memanfaatkan tarif preferensi IJEPA ini, Indonesia bisa melaksanakan kegiatan ekspor ke negara Jepang dengan tarif yang lebih rendah daripada negara lain. (Kasus 2)

Indonesia

Indonesia

J apan

J apan

2

Contoh Kasus Tingkat Tarif IJEPA yang Unggul • Pada gambar di bawah ini, ditunjukkan contoh item/barang yang diterapkan tarif impor yang rendah dengan memanfaatkan tarif preferensi IJEPA. • Dalam skema IJEPA, diterapkan penurunan tarif untuk sejumlah item antara lain produk pertanian dan perikanan serta produk olahannya, tekstil dan produknya, alas kaki, produk dari kulit, dan sebagainya. Kode HS

Item

versi 2012

Tarif MFN

Tarif GSP

Jul. Apr. Kelas 2008 2009

Apr. 2010

Tarif IJEPA Apr. Apr. 2011 2012

Apr. 2013

Apr. 2014

Apr. 2015

0306.16-200, Udang kecil dan udang biasa air Tidak di1.0% 0306.17-200 dingin (dibekukan) setting

A

0%

0%

0%

0%

0%

0%

0%

0%

A

0%

0%

0%

0%

0%

0%

0%

0%

9.0%

8.3%

7.5%

6.8%

6.0%

0%

0%

0%

0%

0%

0%

0306.19-190 Udang (Dibekukan)

2.0%

Tidak disetting

0714.20-100 Ubi jalar (Dibekukan)

12%

Tidak diB15 11.3% 10.5% 9.8% setting

Buah-buahan yang dibekukan 0811.90-220 lain (tanpa pemanis/ gula) tambahan: pepaya, mangga, dll

7.2%

3.6%

A

5.0%

3.5%

B5

3.0% 2.4%

1.8%

1.2%

0.6%

0%

0%

0%

Bubuk kakao (tidak 1805.00-000 mengandung gula tambahan /pemanis lainnya)

12.9%

10.5%

B7

9.2% 7.9%

6.6%

5.3%

3.9%

2.6%

1.3%

0%

6101, 6103, Pakaian Pria 6105

7.4%～ Tidak di10.9% setting

A

0%

0%

0%

0%

0%

0%

0%

0%

6102, 6104, Pakaian Wanita 6106

7.4%～ Tidak di10.9% setting

A

0%

0%

0%

0%

0%

0%

0%

0%

1803.10-000

Pasta kakao (tidak dihilangkan lemaknya)

0%

0%

Ada beberapa pola penurunan tarif preferensi IJEPA. Untuk item di Kelas A, tarifnya dihilangkan pada saat IJEPA diberlakukan (1 Juli 2008). Untuk item B5 (B7/B15), tarifnya dihilangkan dengan penurunan setiap tahun selama 6 kali (8 kali / 16 kali) dengan skala penurunannya sama tiap tahun (Penurunan pertama: 1 Juli 2008, Penurunan ke-2 dan seterusnya: setiap tanggal 1 April diatas tahun 2009)

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Hubungan dengan Tarif GSP

• Tarif GSP (Generalized System of Preference) adalah tingkat tarif yang diterapkan untuk produk dari negaranegara sedang berkembang termasuk Indonesia yang diekspor ke negara Jepang, dan dikenakan tingkat tarif yang lebih rendah daripada tarif MFN. • Untuk item yang telah dijanjikan dihapus/diturunkan tarif dengan IJEPA yang sudah diberlakukan (item yang diterapkan tarif preferensi IJEPA), pada dasarnya tidak diterapkan tarif GSP. • Namun demikian, diantara item yang dikenakan tarif GSP, item yang tidak dijanjikan penghapusan/penurunan tarif melalui IJEPA maupun item yang sudah dijanjikan penghapusan/penurunan namun tarif GSP lebih rendah daripada tarif IJEPA, maka item tersebut tetap dikenakan tarif GSP. Kode HS item tersebut secara konkretnya bisa dilihat di slide berikut:

4

Item yang bisa diterapkan tarif GSP dari Indonesia (pada bulan April 2013)

1. Item yang dikecualikan dari penurunan tarif IJEPA (renegosiasi, eksepsi) dapat memanfaatkan tarif GSP (102 item)

0206.30-091 1515.90-410 1604.17-000 1605.55-010 1806.10-200 2101.30-000 2918.15-010 0206.41-090 1521.90-010 1604.19-090 1605.55-090 1806.20-290 2102.10-000 3505.10-100 0206.49-091 1602.20-091 1604.20-020 1605.56-010 1806.32-220 2106.90-251 3505.10-200 0306.11-100 1602.90-290 1604.32-010 1605.56-090 1806.90-220 2106.90-297 3505.20-000 0306.12-100 1603.00-010 1605.10-021 1605.57-000 1901.90-230 2204.10-000 4114.10-000 0306.14-100 1604.11-010 1605.10-029 1605.58-010 1902.40-000 2204.29-090 4114.20-010 0306.15-100 1604.12-000 1605.30-010 1605.58-090 1905.10-000 2204.30-200 4114.20-090 0306.19-110 1604.13-010 1605.40-011 1605.59-111 1905.20-000 2205.10-000 4302.11-000 0306.21-500 1604.13-090 1605.51-010 1605.59-119 1905.40-000 2205.90-200 4302.19-020 0306.22-500 1604.14-010 1605.51-090 1605.59-210 1905.90-313 2206.00-210 4302.19-090 0306.24-500 1604.14-091 1605.52-000 1605.59-291 1905.90-319 2206.00-228 4302.20-090 0306.25-200 1604.14-092 1605.53-010 1605.59-299 1905.90-329 2206.00-229 4302.30-029 0306.29-510 1604.14-099 1605.53-090 1605.61-000 2001.90-250 2208.90-123 0901.21-000 1604.15-000 1605.54-011 1605.62-000 2101.11-100 2208.90-129 0901.22-000 1604.16-000 1605.54-019 1605.69-100 2101.12-110 2918.14-000

2. Item yang tarif GSP lebih rendah daripada tarif preferensi IJEPA (1 item) 2906.11-000

Informasi dari Web Site (Bahasa Jepang) http://www.customs.go.jp/kyotsu/kokusai/seido_tetsuduki/tokkei/indonesia.pdf 5

II. Perbedaan antara EPA dan FTA • FTA adalah singkatan dari Free Trade Agreement yang berarti ‘Perjanjian Perdagangan Bebas’. FTA adalah perjanjian internasional yang dibuat diantara negara dan wilayah untuk ‘tarif yang dikenakan untuk ekspor-impor’ dan ‘menghilangkan regulasi untuk pelaksanaan kegiatan sektor jasa’. • EPA adalah singkatan dari Economic Partnership Agreement, yang berarti ‘Perjanjian Kemitraan Ekonomi’. EPA adalah perjanjian internasional yang lebih komprehensif dimana memiliki konten FTA dan hal-hal lain seperti ‘penataan iklim investasi’, ‘perpindahan manusia’, ‘penguatan perlindungan terhadap kekayaan intelektual’, ‘kerjasama teknis’, dan sebagainya.

6

III. Metode Pemanfaatan Tarif Preferensi IJEPA

Berikut ini adalah prosedur untuk memanfaatkan tarif preferensi IJEPA. Akan dijelaskan sesuai dengan urutan seperti dibawah ini:

A)

Mengidentifikasi kode item barang (Kode HS)

B) Mengecek tingkat tarif (konfirmasikan apakah diterapkan tarif IJEPA) C) Mengecek ROO / Rules of Origin (konfirmasi apakah memenuhi ROO) D) Mengajukan SKA dan memperolehnya

7

A) Mengidentifikasi Kode Item Barang (Kode HS)

【Apa itu Kode HS (HS Code)?】 • Pertama, perlu mengidentifikasikan kode item (kode HS) barang ekspor. • Kode HS adalah nomor yang ditentukan oleh perjanjian internasional, dan pada saat mengekspor/impor, setiap barang diklasifikasikan ke dalam kode HS tertentu. Dari kode HS tersebut, bisa diketahui tingkat tarif dan ROO. • Kode HS Jepang terdiri dari 9 digit, dimana ‘chapter: 2 digit atas’, ‘Heading: 4 digit atas’ dan ‘Sub-Heading: 6 digit atas’ yang ditambahkan ‘klasifikasi detail nasional (3 digit bawah)’. • 6 digit pertama kode HS adalah sama di seluruh dunia, dan lebih detailnya ditentukan oleh setiap negara. Sebagai contoh, Kode HS Indonesia terdiri dari 10 digit, yakni ‘Sub-Heading: 6 digit atas’ ditambah ‘Klasifikasi detail nasional (4 digit bawah)’ • Di gambar berikut ini menunjukkan bagaimana caranya membaca Kode HS dalam daftar tarif Jepang (Japan’s Tariff Schedules).

8

Contoh: Cara membaca Kode HS di ‘Japan’s Tariff Schedule’ Web-site Image (http://www.customs.go.jp/english/tariff/index.htm)

Chapter 62 Articles of apparel and clothing accessories, not knitted or crocheted. Chapter: 2 digits

Statistical code H.S. code

Heading: 4 digits

62.01

Description Men's or boys' overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar Overcoats, raincoats, car-coats, capes, cloaks and similar articles :

Sub-Heading: 6 digits

6201.11

Of wool or fine animal hair 100 1 Containing furskin 200 2 Other

Klasifikasi detail nasional: 9 digits

6201.12

Of cotton 100 1 Containing furskin 200 2 Other

6201.13

Of man-made fibres 100 1 Containing furskin 200 2 Other

6201.19

Of other textile materials 100 1 Containing furskin 200 2 Other

9

【Cara Memeriksa Kode HS】 • Untuk SKA IJEPA, dibutuhkan pengisian Kode HS barang ekspor (Sub-Heading: 6 digit atas). Selain itu, ada banyak tarif preferensi IJEPA yang ditentukan pada setiap klasifikasi detail nasional (Jepang: 9 digit). Oleh karena itu, ketika memanfaatkan tarif preferensi IJEPA, harus mengonfirmasikan 6 digit Kode HS barang ekspor maupun 9 digit Kode HS klasifikasi detail nasional di Jepang. • Cara memeriksa: Karena 6 digit Kode HS itu sama di seluruh dunia, maka dapat mengacu pada “Indonesian Customs Tariff Book” dll yang diterbitkan oleh Direktorat Jenderal Bea dan Cukai Kementerian Keuangan. 9 digit Kode HS klasifikasi detail nasional Jepang dapat mengacu pada web site Japan Custom dibawah ini (Japan’s tariff Schedule) http://www.customs.go.jp/english/tariff/index.htm

• Namun demikian, yang menentukan item/barang dikategorikan Kode HS mana yaitu pada saat pengurusan impor di Jepang oleh petugas Bea Cukai Jepang, maka diimbau bahwa identifikasi Kode HS dikonfirmasikan oleh Bea Cukai Jepang melalui importir di Jepang.

10

B) Konfirmasi Tingkat Tarif

• Setelah

dikonfirmasikan Kode HS, selanjutnya memeriksakan tingkat tarif. Tingkat tarif bisa dikonfirmasikan dengan daftar tarif (Japan’s Tariff Schedule) Bea Cukai Jepang. Silakan mengacu pada gambar pada slide berikut.

• Ada 2 metode utama dalam hal penurunan tingkat tarif preferensi IJEPA sebagai berikut: 1) Item yang dihapus tarifnya langsung pada saat IJEPA diberlakukan (Tanggal 1 Juli 2008: tarifnya 0%) 2) Item yang tarifnya diturunkan secara bertahap setelah IJEPA diberlakukan (Diturunkan secara bertahap dari tarif standar dengan skala penurunan yang sama. Penurunan pertama dilakukan pada tanggal 1 Juli 2008, dan kedua kali dan seterusnya dilaksanakan pada setiap tanggal 1 April di atas tahun 2009).

• Selain itu, ada item-item di luar lingkup tarif preferensi IJEPA, dan item-item tersebut dikenakan tarif biasa (tarif MFN). Seperti telah dijelaskan di bagian ‘Hubungan dengan Tarif GSP’, untuk sebagian item tetap diterapkan tarif GSP. Metode penurunan tarif preferensi IJEPA dapat mengacu pada Perjanjian IJEPA Annex 1. Versi bahasa Inggris dapat didownload dari web site Departemen Perdagangan di bawah ini: http://ditjenkpi.kemendag.go.id/website_kpi/index.php?module=ijepa2

11

Daftar Tarif Jepang / Japan’s Tariff Schedule (Bea Cukai Jepang) Web-site Image (http://www.customs.go.jp/english/tariff/index.htm)

Tarif yang paling rendah di antara ‘general’, ‘temporary’ ‘WTO’ adalah tarif MFN.

Tarif preferensi IJEPA lihat di sini!

Chapter 20 Preparations of vegetables, fruit, nuts or other parts of plants. Statistical code H.S. code

Description

Vegetables, fruit, nuts and other edible parts ofplants, prepared or preserved by vinegar or acetic acid 2001.1 Cucumbers and gherkins 100 1 Containing added sugar 200 2 Other 2001.9 Other 1 Containing added sugar

Tariff rate Tarif rate (EPA) General Temporary WTO GSP LDC Singapore Mexico Malaysia Chile Thailand Indonesia Brunei ASEAN Philippines Switzerland VietNam India Peru

20.01

15% 12%

(15%) 12% Free (12%) 9% Free

5.5% 4.4%

(1) Papayas, pawpaws, avocados, guavas, durians, bilimbis, champeder, jackfruit, bread-fruit, rambutan, rose-apple jambo, jambosa diamboo-kaget, chicomamey, 110 cherimoya, kehapi, sugar-apples, 10% bullock's-heart, passion-fruit, dookookokosan, soursop, litchi, mangoes and mangosteens

7.5% 3.8% Free

10.5% Free 16.8% Free (15%) 12% Free

120 (2) Sweetcorn 130 (3) Young corncobs 140 (4) Other 2 Other

17.5% 28% 15%

(1) Papayas, pawpaws, avocados, guavas, durians, bilimbis, champeder, jackfruit, bread-fruit, rambutan, rose-apple jambo, 210 jambosa diamboo-kaget, chicomamey, 10% cherimoya, kehapi, sugar-apples, bullock's-heart, passion-fruit, dookookokosan, soursop and litchi

220 (2) Mangoes and mangosteens 230 (3) Sweetcorn 240 (4) Young corncobs (5) Other 250 - Ginger 290 - Other

9% 12.5% 25% 12%

Free Free

3.3% 4.4% 4.4% 2.5% 3.3% 3.3%

5.5% 4.1%

6.8% 5.5%

6.8% 5.5%

5.5% 4.1%

8.2% 6.5%

6.5% 4.9%

8.7% 8.7% 6.5% 6.5%

Free

Free

Free

Free

Free

Free

Free

Free

Free

Free Free

1.3% 9.5% 5.5%

Free 1.3% 3.8% 8.4% 9.5% 9.5% 3.3% 4.4% Free

2.6% 10.5% 5.5%

2.6% 4.8% 10.5% 10.5% 6.8% 6.8%

2.6% 7.6% 5.5%

5.7% 11.6% 8.2%

5.7% 7.60% 6.6% 11.6% 12.2% 13.7% 6.5% 8.7% 8.7%

Free

Free

6%

3% Free

Free

Free

Free

Free

Free

Free

Free

Free

Free

Free Free

6% 7.5% 15% (12%)

3% Free Free 9% Free 9% Free

Free 0.9% 5.5%

Free Free Free Free 0.9% 0.9% 2.5% 3.3% 3.3%

Free 1.9% 4.1%

Free 1.9% 6.8%

Free 3.4% 6.8%

Free 1.9% 4.1% 4.1%

Free 4.1% 8.2%

Free 2.8% 4.9%

Free Free 5.5% 4.7% 6.5% 6.5%

2.5% 3.3% 3.3%

4.1%

5.5%

10.4% 5.5%

6.5%

1.5% 4.9%

6.5% 5.6%

4.4%

12

Free

Free

C) Konfirmasi ROO / Rules of Origin

• Untuk memanfaatkan tarif preferensi IJEPA, produk ekspor perlu memenuhi ROO IJEPA. ROO IJEPA adalah aturan untuk menentukan apakah produk yang bersangkutan merupakan produk berasal dari Indonesia / Jepang (apakah produk yang bersangkutan memiliki kualifikasi untuk dikenakan tarif preferensi IJEPA atau tidak). • ROO IJEPA ditetapkan untuk setiap item (2 digit, 4 digit atau 6 digit Kode HS). Ada 3 standar/patokan untuk menentukan produk asal (Origin Criteria) seperti di bawah ini. Penjelasan mengenai Origin Criteria dapat mengacu pada daftar di slide berikut. A. Barang yang diproduksi secara keseluruhan B. Barang yang diproduksi hanya dari bahan berasal dari Indonesia C. Barang yang memenuhi standar perubahan secara substansial • SKA IJEPA diterbitkan setelah diperiksa apakah produk ekspor memenuhi salah satu dari Origin Criteria tersebut.

13

Kriteria Umum yang Menentukan Asal Barang (Origin Criteria)

Origin Criteria Penjelasan A Barang yang diproduksi secara Barang yang diperoleh dan diproduksi secara utuh di dalam keseluruhan negara Indonesia. Ada ketentuan di pasal 29 ayat 2 Perjanjian [Wholly obtained or produced IJEPA. goods] B

Barang yang diproduksi hanya Barang yang keseluruhannya dibuat dari bahan yang berasal dari dari bahan yang berasal dari Indonesia saja dan diproduksi di Indonesia. Walaupun materi anggota negara perjanjian dari bahan primer produk (bahan langsung) digunakan produk [Goods produced exclusively from yang bukan berasal dari Indonesia (barang impor dll), jika bahan originating materials] primer tersebut berasal dari Indonesia, dikategorikan di B.

C Barang yang memenuhi kriteria Barang yang diproduksi di Indonesia dengan menggunakan transformasi substansial bahan yang bukan dari Indonesia (barang impor dll) dan [Goods satisfied substantial memenuhi standar perubahan secara substansial yang transformation criteria] ditentukan dalam Annex 2 Perjanjian IJEPA (Product Specific Rules: PSR). Ada 3 (tiga) kriteria dari kriteria perubahan secara substansial ini. (1) Perubahan Kriteria klasifikasi Sebagai hasil mengolah bahan non-original (bahan impor dll) dan tarif memproduksi barang jadi di Indonesia, nomor klasifikasi tarif [Change-in-tariff-classification bahan dasar dan nomor klasifikasi tarif barang jadi berbeda dan Criteria (CTC rule)] memenuhi syarat, maka barang jadi tersebut diakui sebagai berasal (original) dari Indonesia. (2) Kriteria nilai tambah Sebagai hasil mengolah bahan non-original (bahan impor dll) dan [Value-added criteria (VA memproduksi barang jadi di Indonesia, nilai tambah pada barang rule)] jadi melebihi persentase tertentu (contoh: 40%), maka barang jadi tersebut diakui sebagai berasal (original) dari Indonesia. (3) Kriteria operasi pengolahan Dalam proses mengolah bahan non-original (bahan impor dll) tertentu dan memproduksi barang jadi di Indonesia, jika proses [Specific processing operation pengolahan/ produksi yang dianggap penting di Indonesia, maka criteria (Process rule)] produk tersebut menjadi produk yang berasal dari Indonesia.

“Perjanjian IJEPA”, “Annex 2 Perjanjian IJEPA (Product Specific Rules)” versi bahasa Inggris dapat didownload dari web site Kementerian Perdagangan di bawah ini: http://ditjenkpi.kemendag.go.id/website_kpi/index.php?module=ijepa2 14

D) Memperoleh SKA IJEPA

• Jika ingin mengekspor ke negara Jepang dengan menggunakan tarif preferensi IJEPA. Perlu memperoleh SKA IJEPA (Surat Keterangan Asal: IJEPA COO) terlebih dahulu. • SKA IJEPA diterbitkan di 86 instansi (IPSKA: Instansi Penerbit Surat Keterangan Asal) seperti Disperindag daerah yang dibawah pengawasan dan yurisdiksi Direktorat Fasilitasi Ekspor dan Impor, Kementerian Perdagangan. Untuk memperoleh SKA IJEPA, perlu melalui pemeriksaan dan mendaftarkan diri di IPSKA terdekat terlebih dahulu. Setelah terdaftar, melakukan permohonan administrasi melalui web site e-SKA di bawah ini secara on-line. http://e-ska.kemendag.go.id/cms.php

• Dokumen yang dibutuhkan untuk permohonan SKA IJEPA adalah seperti diuraikan di daftar slide berikut. • Selain itu, hal-hal detail mengenai metode pengajuan permohonan SKA IJEPA dapat ditanyakan ke IPSKA terdekat. Alamat dan nomor kontak IPSKA ada di web site di bawah ini: http://e-ska.kemendag.go.id/cms.php/office

15

Dokumen yang dibutuhkan untuk Permohonan SKA IJEPA

• Surat Permohonan Penerbitan SKA • Invoice • Packing List • Fotokopi Nomor Pokok Wajib Pajak (NPWP) • Original copy Bill of Lading (B/L) atau copy Air Way Bill (AWB), atau copy Cargo Receipt (pelabuhan darat) • Fotokopi Pemberitahuan Ekspor Barang (PEB) yang telah difiat-muat oleh petugas Kantor Pelayanan Bea dan Cukai di pelabuhan muat atau print out PEB yang dibuat secara Pertukaran Data Elektronik (PDE) dengan dilampiri Nota Persetujuan Ekspor (NPE) • Perhitungan Struktur Biaya (Cost Structure) untuk produk yang prosesnya mengandung bahan baku impor

16

Perhatian: Untuk pemanfaatan tarif preferensi IJEPA, perlu konfirmasi sepenuhnya dengan importir Jepang!

• Yang menentukan apakah diterapkan tarif preferensi IJEPA pada saat proses impor di Jepang adalah Bea Cukai Jepang sebagai negara pengimpor. • Oleh karena itu, ketika mengonfirmasikan Kode HS, tingkat tarif dan ROO serta memastikan apakah produk yang bersangkutan dapat dikenakan tarif preferensi IJEPA, diperlukan konsultasi yang cukup dengan importir di Jepang. • Pada saat itu, kami menganjurkan untuk memanfaatkan Advance Ruling System (pengacuan terlebih dahulu) di Bea Cukai Jepang yang akan dijelaskan di bab berikut, dan minta kepada importir mengacu pada Bea Cukai Jepang.

17

Pemeriksaan Dokumen untuk Surat Keterangan Asal (SKA) Bab ini menjelaskan check-poin pemeriksaan dokumen SKA IJEPA yang dilaksanakan di Bea Cukai Jepang. Memahami hal-hal yang diperiksa di Bea Cukai Jepang adalah sama dengan mengetahui hal-hal apa yang harus diperhatikan pada saat menyusun SKA IJEPA, maka harap dipelajari dengan baik. Pertama akan dijelaskan mengenai I.) Kekurang-lengkapan pada dokumen yang sering ditemukan pada saat pemeriksaan di Bea Cukai Jepang, selanjutnya II.) Hal-hal umum pada prosedur tarif preferensi di Bea Cukai Jepang, III.) Poin pemeriksaan yang konkret untuk SKA IJEPA, lalu terakhir IV.) Informasi dari Bea Cukai yang berguna bagi IPSKA dan para user.

18

I. Permasalahan pada saat Pemeriksaan Dokumen – kasus IJEPA

• Dalam pemeriksaan dokumen SKA IJEPA di Bea Cukai Jepang, terlihat berbagai permasalahan. Berikut ini adalah contoh kasus kekurangan/kesalahan yang utama pada dokumen. • Kekurangan/kesalahan yang dicantumkan dengan warna merah membuat SKA IJEPA tidak berlaku lagi dan tidak diterapkan tarif preferensi IJEPA, maka perlu ada perhatian yang khusus pada kekurangan/kesalahan ini. • Selain contoh kasus yang diuraikan selanjutnya, ada juga kasus seperti SKA yang tidak ada tanda tangan dari eksportir atau diantara 3 rangkap SKA, yang dilampirkan bukan lembaran pertama yang asli tetapi lembaran ke-2 atau ke-3 sebagai salinan/kopian. Dalam kasus seperti ini, SKA IJEPA tidak berlaku, sehingga tidak diterapkan tarif preferensi.

A. Indikasi Kode HS - Tidak ada indikasi Kode HS - Berbeda dengan Kode HS yang diterapkan pada barang impor B. Indikasi mengenai non-Party invoice

19

-

Tidak ada indikasi mengenai barang yang bersangkutan akan dicantumkan dalam non-Party invoice. - Indikasi yang dicantumkan di luar tempat yang telah ditentukan C. Tidak ada indikasi “issued retroactively” D. Menggunakan form bebas untuk tambahan lembaran SKA

20

II. Prosedur di Bea Cukai untuk Tarif Preferensi

A) Persyaratan Prosedural • Supaya barang impor dari Indonesia diterapkan tarif preferensi IJEPA, perlu dapat dibuktikan barang tersebut adalah barang yang berasal dari Indonesia, yakni barang tersebut memenuhi (1) Kriteria Origin (origin criteria) dan (2) Kriteria pengiriman (consignment criteria) kepada Bea Cukai Jepang pada saat deklarasi impor （ Procedural Requirements）. • Bea Cukai Jepang melaksanakan pemeriksaan terhadap persyaratan prosedural ini berdasarkan Dokumen Transportasi.

21

Negara A:

Negara B:

①Kriteria Origin

②Kriteria Pengiriman Jepang Bea Cukai

Persyaratan Prosedural Aturan untuk membuktikan barang memenuhi kriteria origin dan kriteria pengiriman melalui SKA yang diajukan dan dokumen transportasi yang dibutuhkan bagi Bea Cukai di negara pengimpor.

22

B) Prosedur Bea Cukai untuk Tarif Preferensi di Jepang • Jika memanfaatkan sistem tarif preferensi di negara Jepang, pada dasarnya perlu mengajukan SKA kepada Bea Cukai Jepang pada saat deklarasi impor. ◆ Kapan mengajukan SKA：pada saat deklarasi impor ＊Penundaan pengajuan SKA (maksimal 2 bulan)： 1. Penundaan karena alasan force majeure (contoh: bencana) 2. Berdasarkan persetujuan dikeluarkan sebelum ijin impor (akan diminta deposit pengamanan/jaminan)

◆ Eksepsi dari pengajuan SKA Nilai bea cukai barang original secara keseluruhannya tidak melebihi 200 ribu yen (dalam hal ini di Jepang)

◆ Masa Berlaku SKA：12 bulan dari tanggal penerbitan <Pasal 41, IJEPA>

23

III. Pemeriksaan Dokumentasi SKA

Introduksi (Hal-hal yang Diperiksa pada Pemeriksaan)

•

Dalam pemeriksaan dokumen SKA IJEPA, diperiksa hal-hal dibawah ini:

A) Pengecekan apakah SKA diterbitkan secara benar atau tidak (1) Form SKA (2) Tandatangan dan stempel yang sah di atas SKA (3) Pemilihan Waktu Penerbitan SKA (4) Penerbitan SKA secara retroaktif (5) Kesalahan kecil/ Minor errors (6) Penerbitan ulang SKA (7) SKA diterbitkan atas dasar permintaan dari pihak importir karena alasan dicuri, hilang, atau rusak.

B) Mencocokkan antara barang impor dan barang yang dinyatakan di SKA (1) Deskripsi atau kuantitas barang 24

(2) Ketidakcocokan antara Kode HS yang dicantumkan di SKA dan Kode HS yang diterapkan pada barang impor. (3) Nomor dan tanggal invoice (4) A non-Party invoice

C) Pengecekan origin criteria yang dinyatakan oleh otoritas (1) Origin Criteria (2) Supplementary Criteria (3) Deskripsi material dari Jepang atau negara-negara ASEAN untuk barang Chapter 50 s/d 63

• Dalam gambar berikut, yang dikurung dengan warna hijau adalah poin pemeriksaan (A), yang warna biru adalah (B), dan warna merah adalah (C).

25

0000-00

ZAIMU INTERNATIONAL CO., LTD. KAWASAN INDUSTRI MODERN CIKANDE JL. MODERN INDUSTRY X KAV.G2

1 1

B ZEIKAN SHOJI CO., LTD. 24-4, KAIGAN-CHO, TOKYO, JAPAN BY SEA FROM JAKARTA, INDONESIA TO TOKYO, JAPAN ON BOARD DATE : February 19, 2012 VESSEL : ZEIKANMARU

NO MARK 500CTNS Men’s SUITS HS CODE: 6203.11

A

B

C

B

ACU Materials of non-Parties: Woven Fabrics Processes in the non-Party: Weaving The non-Party: Thailand

ISSUED RETROACTIVELY

C

C

GROSS WEIGHT: 5000KGM

B

ZP001 February 10, 2012

B

A

Official Seal

000000, September 21, 2010

Signature By exporter

000000, February 22, 2012

Signature

ZAIMU INTERNATIONAL

A

Dicek apakah SKA diterbitkan secara benar atau tidak

B

Kesesuaian antara barang impor dan barang yang dinyatakan di SKA

C

Pengecekan kriteria origin/asal (origin criteria) yang dinyatakan oleh otoritas penerbit 26

A

(Persyaratan Data Minimal untuk SKA IJEPA)

Hal-hal yang perlu dicantumkan pada SKA IJEPA adalah sebagai berikut (Protokol IJEPA, Annex 3 Chapter 3). No.14 akan dijelaskan nanti dengan detail, hal-hal ini perlu dicantumkan kolom 4. (mengacu pada contoh 1 dan 2).

1. Nama, alamat, negara eksportir 2. Nama, alamat, negara importir 3. Nomor sertifikat 4. Asal barang 5. Nomor dan tanggal invoice 6. Detail transpor (jika diketahui) 7. Nomor klasifikasi tarif HS yang diubah pada tanggal 1 Januari 2002 8. Tanda, nomor, jumlah dan jenis kemasan; Deskripsi barang 9. Kuantitas/Jumlah (Unit) 10. Kriteria preferensi 11. Hal-hal lain (contoh: penerapan de minimis, akumulasi) 12. Deklarasi oleh eksportir 13. Sertifikat 27

14. Dalam hal barang yang kode HS-nya chapter 50 sampai 63, materi yang berasal dari negara pihak perjanjian atau negara ketiga / non-Party dari ASEAN, nama negara pihak perjanjian atau negara ketiga tersebut dimana dilaksanakan proses atau operasinya (terbatas pada kasus dimana proses tersebut digunakan untuk produksi produk tersebut).

Contoh 1) Kain tenun utama ditenun di negara Thailand Contoh 2) Materi non-Parties: Kain tenun Proses di non-Party: Menenun Negara non-Party: Thailand

28

A) Pengecekan Apakah SKA Diterbitkan Secara Benar atau Tidak Di bagian ini, dijelaskan ‘A) Pengecekan apakah SKA diterbitkan secara benar atau tidak’ dari ketiga poin pemeriksaan dokumen SKA IJEPA. Hal-hal di bawah ini akan diperiksa untuk pengecekan apakah SKA IJEPA diterbitkan dengan benar atau tidak. (1) Form SKA (2) Tanda tangan dan stempel yang sah di atas SKA (3) Pemilihan Waktu Penerbitan SKA (4) Penerbitan SKA secara retroaktif (5) Kesalahan kecil / Minor error (6) Penerbitan ulang SKA (7) SKA diterbitkan atas dasar permintaan dari pihak importir karena alasan dicuri, hilang, atau rusak.

29

(1) Form SKA • Harus menggunakan form IJEPA SKA (FORM IJEPA) yang ditentukan secara sah. • Jika semua cantuman tidak dapat diisi di dalam 1 lembar form SKA IJEPA, maka halaman kedua dan seterusnya pun harus menggunakan form SKA IJEPA yang ditentukan secara sah. • Ketika mengekspor dari Indonesia ke negara Jepang, ada kemungkinan dapat menggunaan salah satu dari 2 (dua) tarif preferensi, yakni IJEPA dan GSP (Generalized System of Preferences). • Karena setiap ROO berbeda, maka perlu diperhatikan. (Di halaman 5 ada daftar item yang dapat digunakan GSP (yang berlaku pada tahun 2013) sebagai referensi). • Untuk GSP, digunakan FORM A, dan jika salah dalam menggunakan FORM A untuk mengajukan tarif preferensi IJEPA, tarif preferensi IJEPA tidak diterapkan.

30

Harus menggunakan Form yang tepat untuk IJEPA yang telah ditentukan.

Form yang sama harus digunakan untuk SKA halaman tambahan

Contoh: Antara negara Jepang dan Indonesia, terdapat 2 (dua) sistem preferensi, yakni IJEPA dan GSP (Generalized System of Preferences). Jika Form A diajukan, maka tarif preferensi IJEPA tidak diterapkan.

31

(2) Tanda tangan dan stempel yang sah di atas SKA • Untuk kolom 9, diperlukan tanda tangan dari eksportir. Untuk kolom 10, diperlukan stempel resmi IPSKA dan tanda tangan dari penandatangan terdaftar. • Contoh stempel resmi dan tanda tangan penandatangan terdaftar untuk kolom 10 perlu dilaporkan oleh pemerintah Indonesia kepada pemerintah Jepang, dan Bea Cukai Jepang akan memeriksa apakah stempel dan tanda tangan di SKA IJEPA itu sama dengan stempel dan tanda tangan yang telah diberitahukan sebelumnya. • Oleh karena itu, walaupun stempel dan nama penandatangan terdaftar diubah di Indonesia, jika prosedur pemberitahuan kepada pihak Jepang belum selesai, maka Bea Cukai Jepang tidak menganggap sah pada SKA IJEPA yang dicantumkan stempel dan tanda tangan yang telah diubah tersebut.

• Jika stempel dan penandatangan terdaftar diubah di Indonesia, perlu diberitahukan kepada pihak Jepang dan mulai digunakannya setelah diberitahukan ijin pemakaiannya oleh Kementerian Perdagangan.

32

0000-00

1 1

ZAIMU INTERNATIONAL CO.,LTD. KAWASAN INDUSTRI MODERN CIKANDE, JL. MODERN INDUSTRY X KAV.G2, SERANG, INDONESIA ZEIKAN SHOJI CO.,LTD. 24-4, KAIGAN-CHO, TOKYO, JAPAN

BY SEA FROM JAKARTA, INDONESIA TO TOKYO, JAPAN ON BOARD DATE : February 19, 2012 VESSEL : ZEIKANMARU

Keterlambatan pemberitahuan oleh satu pihak akan menimbulkan HS CODE: masalah pada 6203.11 pihak yang lain.

Jika tanda tangan dan stempel resmi diubah oleh salah satu pihak, SKA dengan stempel atau tanda tangan yang sudah diubah itu tidak dianggap sah sampai ada pemberitahuan.

Cek apakah tanda tangan dan stempel telah terdaftar atau tidak.

Kedua pihak harus mempersiapkan nama dan spesimen/contoh tanda tangan serta impresi stempel.

000000, February 22, 2012

Official Seal


000000, February 22, 2012

Signature

ZAIMU INTERNATIONAL CO.,LTD.

33

(3) Pemilihan Waktu Penerbitan SKA • Pada prinsipnya, SKA IJEPA perlu diterbitkan sebelum pengiriman/shipment atau tidak lebih dari 3 hari dari tanggal pengapalan. • Untuk istilah ‘tidak lebih dari 3 hari’, termasuk tanggal pengiriman/shipment. Termasuk juga hari Sabtu, Minggu, tanggal merah/hari libur. • Jika SKA diterbitkan setelah periode ini, maka perlu dicantumkan ‘issued retroactively’ di SKA IJEPA.

34

0000-00

ZAIMU INTERNATIONAL CO., LTD. KAWASAN INDUSTRI MODERN CIKANDE JL.MODERN INDUSTRY X KAV.G2 SERANG, INDONESIA

1 1

ZEIKAN SHOJI CO., LTD. 24-4, KAIGAN-CHO, TOKYO, JAPAN

BY SEA FROM JAKARTA, INDONESIA TO TOMAKOMAI, JAPAN ON BOARD DATE: February 23, 2012 VESSEL: ZEIKANMARU

NO MARK

Pada prinsipnya, SKA harus 500BAGS Men’s SUITS diterbitkan sebelum pengiriman/ HS CODE: 6203.11shipment atau tidak lebih dari 3 hari dari tanggal pengiriman/shipment.

Akhir pekan dan hari libur termasuk untuk menghitung ‘3 hari’.

DISTRICT OFFICE IN TANGERANG

Official Seal

000000, February 22, 2012


000000, February 22, 2012

ZAIMU INTERNATIONAL CO., LTD.

Signature

35

(4) Penerbitan SKA secara retroaktif • Jika SKA IJEPA tidak diterbitkan sebelum pengiriman / shipment atau dalam 3 hari setelah tanggal pengiriman / shipment, dan diterbitkan di kemudian hari, maka harus dicantumkan “ISSUED RETROACTIVELY” di SKA IJEPA. • Dalam hal penerbitan retroaktif, harus dicantumkan “ISSUED RETROACTIVELY” pada kolom 8 serta tanggal pengiriman/shipment di kolom 3. • Contoh kasus yang dibutuhkan penerbitan retroaktif dapat dilihat di Referensi 1 dan Referensi 2. • Tampaknya ada contoh kasus dimana importir Jepang meminta penerbitan secara retroaktif walaupun sebenarnya tidak perlu diterbitkan secara retroaktif (walaupun SKA IJEPA dapat diterbitkan tidak lebih dari 3 hari sejak tanggal pengiriman / shipment). Tidak ada alasan maupun keuntungan dari penerbitan retroaktif dengan sengaja. Jika terjadi kasus seperti ini, berdasarkan petunjuk teknis ini, diberitahukan bahwa penerbitan retroaktif tidak diperlukan kepada importir Jepang atau meminta kepada importir Jepang supaya mereka bertanya pada Bea Cukai Jepang.

36

0000-00

ZAIMU INTERNATIONAL CO., LTD. KAWASAN INDUSTRI MODERN CIKANDE JL. MODERN INDUSTRY X KAV.G2 SERANG, INDONESIA


Cantumkan tanggal pengiriman di kolom 3.

1 1

Perhitungan 3 hari: mengacu pada slide berikut

BY SEA FROM JAKARTA, INDONESIA TO TOMAKOMAI, JAPAN ON BOARD DATE: February 19, 2012 VESSEL: ZEIKANMARU

③Sebagai penerbitan retroaktif

Cantumkan “ISSUED RETROACTIVELY” dalam kolom 8.

②Cek tanggal pengiriman dari B/L dll.


①Cek tanggal penerbitan

Referensi 1

Official Seal

(Kasus) Yang mana yang penerbit

000000, February 22, 2012

Signature By exporter 000000, February 22, 2012 ZAIMU INTERNATIONAL CO., LTD.

Signature

37

Reference 1 (Kasus) Yang mana yang penerbitan retroaktif?

3 hari

4 hari

Sebelum 4 hari

Reference 2 (Kasus) Yang mana yang penerbitan retroaktif?

6 hari 3 hari

4 hari

38

• Dalam sistem e-SKA saat ini, ada layar untuk mengisi “Date of Shipment”, dan jika pengisian sudah selesai, sesuai dengan kebutuhan dan secara otomatis tercantum kalimat “ISSUED RETROACTIVELY” di kolom 8 SKA IJEPA. • Mohon diperhatikan untuk mengisi tanggal pengiriman “Date of Shipment” yang benar.

Mohon mengisi “the date of shipment” di sini. Dalam kondisi tertentu, “ISSUED RETROACTIVELY” dicantumkan dalam SKA secara otomatis.

39

(5) Kesalahan kecil (Minor errors)

• Ketika ada kesalahan dalam pencantuman SKA IJEPA dan pihak Bea Cukai Jepang menganggapnya sebagai kesalahan kecil (minor error), maka SKA IJEPA tersebut tetap berlaku. • Jika kesalahannya seperti ketidaksamaan, tidak tercantum, salah tulis yang ringan atau penulisannya tidak tercakup pada kolom yang telah ditentukan, dianggap sebagai kesalahan kecil (minor errors). Sebagai contoh: nama negara importir seharusnya ‘JAPAN’ tetapi ditulis ‘HAPAN’ di kolom 2. • Namun, jika kesalahan isi pencantuman SKA IJEPA dianggap oleh Bea Cukai Jepang sebagai bukan kesalahan kecil (kesalahan besar), maka SKA IJEPA tidak berlaku lagi, sehingga harus menerbitkan ulang SKA IJEPA agar dapat diterapkan tarif preferensi IJEPA. • Misalnya, kesalahan yang berhubungan dengan pertimbangan keabsahan SKA IJEPA seperti “DMI” atau “ACU” yang perlu dicantumkan di kolom 5 (kriteria origin) tidak dicantumkan, tidak akan dianggap sebagai kesalahan kecil (minor errors). <Jika SKA tidak lengkap> - Kesalahan kecil (Minor errors): ⇒ Bea Cukai memutuskan kesalahan kecil sampai mana yang dapat diabaikan. - Kesalahan lain ⇒ Penerbitan ulang SKA 40

0000-00

ZAIMU INTERNATIONAL CO.,LTD. KAWASAN INDUSTRI MODERN CIKANDE JL. MODERN INDUSTRY X KAV.G2 SERANG, INDONESIA

1 1

ZEIKAN SHOJI CO.,LTD. 24-4, KAIGAN-CHO, TOKYO, HAPAN

BY SEA FROM JAKARTA, INDONESIA TO TOKYO, JAPAN ON BOARD DATE: February 19, 2012 VESSEL: ZEIKANMARU

Kesalahan kecil (Minor errors) seperti ketidaksamaan atau kelalaian pencantuman yang ringan, salah ketik, keluar dari kolom yang telah ditentukan bisa diabaikan, jika kesalahan kecil tersebut tidak mempengaruhi keabsahan SKA atau ketelitian informasi yang termasuk pada SKA. C

NO MARK 500BAGS

Men’s SUITS HS CODE: 6203.11

Tidak tercantumnya kriteria preferensial termasuk DMI atau ACU tidak dapat diabaikan.


000000, February 22, 2012

Official Seal

Signature By exporter 000000, February 22, 2012

Signature


41

(6) Penerbitan ulang SKA

• Dalam hal SKA IJEPA yang sudah diterbitkan, isinya tidak boleh dikoreksi dengan mencoret dan menambahkan atau dengan menggunakan correction pen dan sebagainya. Oleh karena itu, jika ada kesalahan dalam pencantuman dan ingin dibetulkan, maka SKA perlu diterbitkan kembali. • Misalnya dalam kasus dimana telah diterbitkan SKA IJEPA dengan dicantumkan beratnya 4000kg namun sebenarnya berat barang ekspor adalah 5000kg, SKA tidak dapat dikoreksi, maka SKA perlu diterbitkan ulang.

42

0000-00

ZAIMU INTERNATIONAL CO., LTD. KAWASAN INDUSTRI MODERN CIKANDE JL. MODERN INDUSTRY X KAV.G2 SERANG, INDONESIA

1 1


Sebagai contoh, dalam kasus dimana berat yang benar adalah 5000 kg.


NO MARK 500 BAGS

Men’s SUITS

C



HS CODE: 6203.11

Menghapus, menambahkan, dan mengubah tidak diperbolehkan untuk SKA yang sudah diterbitkan.


Eksportir atau agen sah harus minta penerbitan ulang SKA jika pada SKA yang sudah diterbitkan terdapat informasi yang tidak benar / salah. Official Seal

000000, February 22, 2012


000000, February 22, 2012

Signature


43

(7) SKA diterbitkan atas dasar permintaan dari pihak importir karena alasan dicuri, hilang, atau rusak

• Jika ada permintaan penerbitan ulang SKA IJEPA karena dicuri, hilang, rusak dsb dari importir, ada beberapa hal yang perlu diperhatikan untuk penerbitan ulang SKA IJEPA. • Di dalam kolom 8 SKA IJEPA yang diterbitkan ulang perlu dicantumkan tanggal penerbitan ulang dan nomor sertifikasi SKA IJEPA asli. • Masa berlaku SKA IJEPA yang diterbitkan ulang sama dengan masa berlaku SKA IJEPA yang dulu/asli. Artinya, 12 bulan sejak tanggal penerbitan SKA IJEPA asli. • Jika SKA IJEPA sudah diterbitkan ulang, SKA IJEPA asli tidak berlaku lagi. <Jika SKA dicuri, hilang, atau rusak> ⇒ Pihak eksportir menerbitkan SKA baru

44

0000-00


1 1



 Menerbitkan SKA baru dengan nomor sertifikat baru • Tanggal penerbitan dan nomor sertifikasi SKA asli harus dicantumkan di kolom 8 SKA baru. • Masa berlaku SKA baru: sama dengan SKA asli • SKA asli tidak berlaku lagi.

The date of issuance and the certification number of the original certificate of origin are December 15, 2011 No. 0000-00

Official Seal

000000, February 22, 2012


Signature


45

B) Mencocokkan antara Barang Impor dan Barang yang Dinyatakan di SKA Di bagian ini, dijelaskan ‘B) mencocokkan antara barang impor dan barang yang dinyatakan di SKA’ dari ketiga poin pemeriksaan dokumen SKA IJEPA. Hal-hal di bawah ini akan diperiksa untuk melihat B) Apakah barang impor cocok dengan barang yang dicantumkan di SKA IJEPA.

(1) Deskripsi atau kuantitas barang (2) Ketidakcocokan antara Kode HS yang dicantumkan di SKA dan Kode HS yang diterapkan pada barang impor. (3) Nomor dan tanggal invoice (4) A non-Party invoice

46

(1) Deskripsi atau kuantitas barang

• Tarif preferensi IJEPA diterapkan pada barang dan kuantitas yang tercantum di dalam SKA IJEPA. • Nama item yang dicantum di SKA IJEPA harus sama secara substantif dengan nama item di atas invoice (dan kalau bisa sama dengan nama item Kode HS). • Penulisan nama item tidak harus persis sama, namun jika Bea Cukai Jepang menginterpretasikan tidak sama secara substansial, maka SKA IJEPA yang bersangkutan tidak berlaku lagi.

47

0000-00


1 1


BY SEA FROM JAKARTA, INDONESIA Pada dasarnya, tarif preferensi diterapkan hanya pada TO TOKYO, JAPAN ON BOARD DATE: February 19, 2012 barang/item dan kuantitas yang telah tercantum di VESSEL: ZEIKANMARU

SKA.

NO MARK 500BAGS

Men’s SUITS

C


HS CODE: 6203.11


Petugas Bea Cukai menganggap SKA yang bersangkutan itu berlaku jika deskripsi barang di SKA cocok secara substansial dengan deskripsi barang di invoice.

000000, February 22, 2012

Official Seal


000000, February 22, 2012

Signature


48

(2) Ketidakcocokan antara Kode HS yang dicantumkan di SKA dan Kode HS yang diterapkan pada barang impor • Karena IJEPA ROO (Rules of Origin) yang sekarang berdasarkan pada Kode HS yang tertera di Tariff Schedule tahun 2002, maka untuk membuktikan originalitas produk yang Kode HS nya tertera di SKA IJEPA, dapat merujuk pada 6 digit Kode HS di Tariff Schedule tahun 2002. [Rule 1 (b), Section 1, Part 2, Operational Procedure] (Namun, jika di SKA IJEPA ada Kode HS yang mengacu pada Tariff Schedule tahun 2012 dan Kode HS nya sesuai dengan barang yang diekspor, maka untuk memastikan originalitas produk, SKA IJEPA itu berlaku). • Kadang kala terjadi kasus dimana Kode HS di SKA IJEPA tidak benar dan berbeda dengan Kode HS barang impor, maka harap berhati-hati. • Untuk barang yang dapat dianggap sebagai barang berasal dari Indonesia dengan jelas seperti kriteria origin barang yang bersangkutan adalah ‘A’ (secara keseluruhan diproduksi di Indonesia) atau ‘B’ (barang yang diproduksi hanya dari materi dari Indonesia), kadang kala diterapkan tarif preferensi walaupun ada kesalahan pada Kode HS di SKA IJEPA. Namun demikian, hal seperti ini diputuskan oleh pemeriksaan sesuai kasus secara individu, maka diharapkan berusaha sebaik mungkin untuk mencantumkan Kode HS yang benar dan tepat.

49

0000-00



Dalam kasus ketidakcocokan Kode HS, jika salah satu kondisi di bawah ini terpenuhi, maka diterapkan sebagai yang berlaku: (a) Kriteria origin yang diuraikan di SKA adalah “Barang yang secara keseluruhan diperoleh atau diproduksi di negara pihak/Party (A)” atau “Barang yang secara keseluruhannya diproduksi dari materi yang berasal dari negara pihak/Party (B)”, dan sekaligus tidak diragukan lagi untuk menentukan barang yang bersangkutan sebagai barang yang berasal dari negara pihak/Party. (b) Kecuali kondisi (a) tersebut di atas, aturan spesifik produk (product specific rules) untuk Kode HS dijelaskan di SKA dan Kode HS yang diterapkan untuk barang impor itu sama, dan sekaligus tidak diragukan lagi untuk menentukan barang yang bersangkutan sebagai barang yang berasal dari negara pihak/Party. (c) Kecuali (a) dan (b) tersebut di atas, terdapat alasan yang dapat dipertimbangkan atas ketidakcocokan Kode HS, dan barang sudah dikonfirmasikan sebagai barang berasal dari negara pihak/Party.

BY SEA FROM JAKARTA, INDONESIA TO TOKYO, JAPAN ON DATE: February 19, 2012 HSBOARD harus dicantumkan VESSEL: ZEIKANMARU

Kode dengan 6 digit di kolom 4.

NO MARK 500BAGS

1 1

Men’s SUITS

HS CODE: 6203.11

Kadang kala terjadi perbedaan interpretasi klasifikasi Kode HS.

Dalam kasus Kode HS yang tidak ada di daftar konsesi tercantum secara tidak benar, maka tarif preferensi tidak dapat diterapkan.

Official Seal

000000, February 22, 2012


Signature


50

(3) Nomor dan tanggal invoice • Perlu dicantumkan nomor dan tanggal invoice yang digunakan pada saat importir melakukan deklarasi impor di kolom 7 SKA IJEPA. 0000-00


1 1


Mencantumkan nomor dan tanggal invoice di kolom 7. harus diterbitkan untuk ekspor barang ke pihak tujuan pengimpor.

BY SEA Invoice FROM JAKARTA, INDONESIA negara TO TOKYO, JAPAN ON BOARD DATE: February 19, 2012 VESSEL: ZEIKANMARU

NO MARK 500BAGS

Men’s SUITS

C

HS CODE: 6203.11

GROSS WEIGHT: 500.00MT



Official Seal

000000, February 22, 2012


000000, February 22, 2012

Signature


51

(4) Invoice dari non-Party/bukan negara pihak (A non-Party invoice)

• Gambar pada halaman selanjutnya menjelaskan mekanisme Non-Party-Invoice (invoice dari bukan negara pihak). • Sebagai contoh, ketika pengimpor Jepang (A) mengimpor barang yang diproduksi oleh perusahaan Indonesia (C) melalui perusahaan Singapura (B), barang akan dikirim dari Indonesia ke Jepang. Namun demikian, SKA yang digunakan untuk customs clearance untuk barang tersebut di Jepang adalah SKA IJEPA yang diterbitkan di Indonesia, tetapi invoice (invoice X) diterbitkan di Singapura yang bukan negara pihak IJEPA dan dikirim ke Jepang. Dalam kasus seperti ini, invoice yang dikirim dari Singapura ke Jepang (invoice X) disebut Non-Party-Invoice. • Dalam hal Non-Party-Invoice, cara pencantuman di SKA IJEPA berbeda berdasarkan apakah pada saat penerbitan SKA sudah diketahui nomor Non-PartyInvoice atau belum. Hal itu dijelaskan pada gambar di halaman selanjutnya.

52

Jepang

③Barang

Indonesia Produsen C

Importir A

②order pembelian

invoice Y ①order pembelian Singapura Kontraktor B

A Non-Party invoice

Kasus [1]

Jika nomor non-party-invoice sudah diketahui pada saat penerbitan SKA maka cantumkan nomor dan tanggal invoice X.

Kasus [2]

Jika nomor non-party-invoice belum diketahui pada saat penerbitan SKA maka cantumkan nomor dan tanggal invoice Y.

53

Kasus [1] Jika nomor non-party-invoice sudah diketahui pada saat penerbitan SKA IJEPA

• Jika sudah diketahui nomor Non-Party Invoice (invoice X) pada saat penerbitan SKA IJEPA, maka nomor dan tanggal Non-Party Invoice (invoice X) tersebut dicantumkan di kolom 7. • Selain itu, dicantumkan kalimat “The goods will be invoiced in a non-Party” serta nama perusahaan dan alamat penerbit Non-Party Invoice (invoice X) di kolom 8. 0000-00

ZAIMU INTERNATIONAL CO., LTD. KAWASAN INDUSTRI MODERN CIKANDE, JL.MODERN INDUSTRY X KAV.G2, SERANG, INDONESIA

1 1

ZEIKAN SHOJI CO., LTD. 24-4, KAIGAN-CHO, TOKYO, JAPAN BY SEA FROM JAKARTA, INDONESIA TO TOKYO, JAPAN ON BOARD DATE: February 19, 2012 VESSEL: ZEIKANMARU

MARK 500BAGS Men’s SUITS Harus NO dicantumkan “the goods will be invoiced in aB non-Party” serta namaHS CODE: dan 6203.11 alamat orang/ perusahaan yang menerbitkan invoice tersebut di kolom 8.

The goods will be invoiced in a non-Party. HI JK Company zzz, xx, Amoy, Singapore


JK001 February 10, 2012

Dicantumkan nomor dan tanggal invoice X yang diterbitkan untuk pengimporan.

DISTRICT OFFICE IN TANGERANG 000000, February 22, 2012

Official Seal


000000, February 22, 2012

Signature


54

Kasus [2] Jika nomor non-party-invoice belum diketahui pada saat penerbitan SKA IJEPA

• Jika belum diketahui nomor Non-Party Invoice (invoice X) pada saat penerbitan SKA IJEPA, maka nomor dan tanggal invoice yang dikirim dari Indonesia ke Singapura (invoice Y) dicantumkan di kolom 7. • Selain itu, dicantumkan kalimat “The goods will be subjected to another invoice to be issued in a Non-party” serta nama perusahaan dan alamat penerbit Non-Party Invoice (invoice X) di kolom 8. •

0000-00

ZAIMU INTERNATIONAL CO., LTD. KAWASAN INDUSTRI MODERN CIKANDE, JL.MODERN INDUSTRY X KAV.G2, SERANG, INDONESIA ZEIKAN SHOJI CO., LTD. 24-4, KAIGAN-CHO, TOKYO, JAPAN

1 1

Mencantumkan nomor dan tanggal invoice Y yang diterbitkan oleh eksportir yang diterbitkan SKA.


Harus dicantumkan “the goods will be subject to another invoice to be issued in NO MARK 500BAGS Men’s SUITS a non-Party” serta nama dan alamat HS CODE: 6203.11 orang/perusahaan yang akan menerbitkan invoice lain di kolom 8.

C



The goods will be subject to another invoice to be issued in a non-Party. HI JK Company zzz, xx, Amoy, Singapore


000000, February 22, 2012

Official Seal

Signature By exporter ZAIMU INTERNATIONAL CO.,LTD.

000000, February 22, 2012

55

Signature

C) Pengecekan Origin Criteria yang Dibuktikan oleh Otoritas Penerbit Di bagian ini, dijelaskan ‘C) Pengecekan kriteria origin (origin criteria) yang dibuktikan oleh otoritas penerbit’ dari ketiga poin pemeriksaan dokumen SKA IJEPA. Dalam hal C) kriteria origin yang dibuktikan oleh Instansi Penerbit, diperiksakan hal-hal dibawah ini. (1) Origin Criteria (2) Supplementary Criteria (3) Deskripsi material dari Jepang atau negara-negara ASEAN untuk barang Chapter 50 s/d 63

56

(1) Origin Criteria • Origin Criteria of IJEPA dapat dibagi ke dalam (A) Barang yang secara keseluruhannya diperoleh/ diproduksi di Indonesia; (B) Barang yang diproduksi dari materi yang berasal dari Indonesia saja; dan (C) Barang yang menggunakan materi yang bukan berasal dari Indonesia tetapi memenuhi standar perubahan substansial. Harus dicantumkan salah satu dari A, B, atau C tersebut di kolom 5 SKA IJEPA. (mengacu pada halaman 14 pada Buku ini) • Barang yang tergolong pada A diberikan contoh di pasal 29 ayat 2 Perjanjian IJEPA. • Dalam hal barang yang tergolong pada B, materi awal untuk barang yang bersangkutan harus berasal dari Indonesia. Walaupun materi dasar untuk materi awal untuk barang yang bersangkutan ada yang bukan berasal dari Indonesia, tetapi materi awal tersebut merupakan barang yang berasal dari Indonesia berdasarkan Preference Criteria of IJEPA, maka dianggap memenuhi persyaratan kategori B. • Barang yang tergolong pada C adalah barang yang diproduksi dengan menggunakan materi yang bukan dari Indonesia tetapi memenuhi standar perubahan substansial dari Aturan Spesifik Produk (Product Specific Rule: PSR) yang ditentukan di Appendix 2 Perjanjian IJEPA. Ada 3 (tiga) standar dari standar perubahan substansial: 1) Standar perubahan klasifikasi tarif, 2) Standar nilai tambah, dan 3) Standar prosedur pengolahan. 57

0000-00


1 1


BY SEA FROM JAKARTA, INDONESIA TO TOKYO, JAPAN PSR (Product Specific Rule) ON BOARD DATE: February 19, 2012 VESSEL: ZEIKANMARU berdasarkan Kode HS.

NO MARK 500BAGS

berbeda

C Men’s SUITS


ZP001 September 15, 2010

“DMI”

HS CODE: 6203.11

Origin Criteria

Materials of non-Parties: Woven Fabrics Processes in the non-Party: Weaving The non-Party: Thailand



Official Seal

000000, February 22, 2012


Signature

ZAIMU INTERNATIONAL CO.,LTD.

58

(2) Supplementary Criteria • Jika menggunakan aturan akumulasi (accumulation) harus dicantumkan “ACU” dan jika menggunakan aturan materi non-origin yang sangat sedikit (De Minimis) harus dicantumkan “DMI” di kolom 5. (Mengacu pada halaman 60 pada Buku ini) • Yang dimaksud dengan ‘akumulasi (accumulation)’ adalah aturan dimana jika barang yang berasal dari Jepang diekspor ke Indonesia, dan barang tersebut digunakan untuk memproduksi barang di Indonesia, maka barang yang berasal dari Jepang tersebut dapat dianggap barang yang berasal dari Indonesia. (Pasal 30 Perjanjian IJEPA) • Yang dimaksud dengan ‘materi non-origin yang sangat sedikit (De Minimis)’ adalah aturan dimana jika sebagian dari materi non-origin tidak memenuhi standar perubahan klasifikasi tarif, tetapi porsinya tidak melebihi ‘persentase tertentu’ (jika sangat sedikit), maka materi non-origin tersebut tidak perlu dipedulikan dalam standar perubahan klasifikasi tarif (Pasal 31 Perjanjian IJEPA). ’Persentase tertentu’ dijelaskan di Perjanjian IJEPA, Appendix 2-Part 1 (e).

59

Article 30 (Accumulation) 1. For the purposes of determining whether a good qualifies as an originating good of a Party, an originating good of the other Party which is used as a material in the production of the good in the former Party may be considered as an originating material of the former Party. 2. For the purposes of calculating the qualifying value content of a good under subparagraph 4(b) of Article 29 in determining whether the good qualifies as an originating good of a Party, the value of a non-originating material produced in either Party and to be used in the production of the good may be limited to the value of non-originating materials used in the production of such non-originating material, provided that the good qualifies as an originating good of that Party under subparagraph 1(c) of Article 29. http://ditjenkpi.kemendag.go.id/website_kpi/index.php?module=ijepa2 [AGREEMENT BETWEEN THE REPUBLIC OF INDONESIA AND JAPAN FOR AN ECONOMIC PARTNERSHIP / PDF]

Article 31 (De Minimis) For the application of the product specific rules set out in Annex 2, nonoriginating materials used in the production of a good that do not satisfy an applicable rule for the good, shall be disregarded, provided that the totality of such materials does not exceed specific percentages in value, weight or volume of the good and such percentages are set out in the product specific rule for the good. http://ditjenkpi.kemendag.go.id/website_kpi/index.php?module=ijepa2 [AGREEMENT BETWEEN THE REPUBLIC OF INDONESIA AND JAPAN FOR AN ECONOMIC PARTNERSHIP / PDF]

Appendix 2-Part 1 (e) (e) specific percentages referred to in Article 31, which relate to the total value or the total weight of non-originating materials used in the production of a good that do not undergo an applicable change in tariff classification, are as follows: (i) in the case of a good provided for in chapter 28 through 49 and 64 through 97 of the Harmonized System, 10 percent in value of the good; and (ii) in the case of a good provided for in chapter 50 through 63 of the Harmonized System, seven percent by weight of the good; and Note 1: The term “value of non-originating materials” means the value determined in accordance with paragraph 6 of Article 29. Note 2: The term “value of the good” means the free-on-board value of the good referred to in subparagraph 4(b) of Article 29 or the value set out in paragraph 5 of that Article. http://ditjenkpi.kemendag.go.id/website_kpi/index.php?module=ijepa2 [Annex 2: Product Specific Rules / PDF] 60

0000-00


1 1



Mencantumkan “ACU” untuk akumulasi, “DMI” untuk de minimis di kolom 5. NO MARK 500BAGS

Men’s SUITS

C

HS CODE: 6203.11



“DMI”



000000, February 22, 2012

Ini menunjukkan bahwa materi nonorigin yang tidak memenuhi PSR (Product Specific Rule) harus diabaikan dengan diterapkan DMI dan materi nonorigin lain memenuhi PSR.IN TANGERANG DISTRICT OFFICE Sebagai hasilnya, barang yang Kode HS-nya 6203.11 dapat dijadikan materi original. Official Seal


Signature


61

(3) Deskripsi material dari Jepang atau negaranegara ASEAN untuk barang Chapter 50

s/d 63 • Supaya produk tekstil mendapatkan status originating, pada dasarnya lebih dari 2 (dua) proses pengolahan yang telah ditentukan di ROO dilaksanakan di Indonesia. Hal ini disebut ‘Two-step Rule’ supaya produk tekstil mendapatkan status originating. • Dalam hal pakaian, seperti dapat dilihat di dalam gambar, jika ‘ ① Proses menenun’ yang mengolah benang untuk membuat kain dan ‘②Proses penjahitan’ yang mengolah kain dijadikan baju dilaksanakan di Indonesia, maka baru dapat diakui sebagai produk berasal dari Indonesia. Konsep dasar “Two-step rule” Benang

Garmen/Baju

Kain

cutting, sewing, etc.

weaving

Proses pertama

Proses kedua

Supaya mendapatkan status originating, harus dilaksanakan dua tahap (dua proses)

62

Pelonggaran “Two-step rule” (contoh: IJEPA PSR 62.01 – 62.11)

• IJEPA melonggarkan Two-step rule ini, dan proses yang dilaksanakan di Jepang (negara pihak) dan negara-negara ASEAN (non-pihak) dapat dihitung sebagai satu proses. • Sebagai contoh, seperti dapat dilihat di gambar di halaman berikutnya, dalam hal produk garmen yang berkode HS6201 s/d HS6211 yang dijahit di Indonesia dimana kain sebagai materi dasarnya (HS: 50.07, 51.11 s/d 51.13, 52.08 s/d 52.12, 53.09 s/d 53.11, 54.07 s/d 54.08 atau 55.12s/d 55.16 atau chapter 60) ditenun di Jepang atau negara-negara ASEAN, maka produk garmen tersebut dapat diakui sebagai buatan Indonesia.

63

Perubahan kode 62.01 s/d 62.11 dari chapter yang mana pun menentukan bahwa jika materi non-original dengan kode 50.07, 51.11 s/d 51.13, 52.08 s/d 52.12, 53.09 s/d 53.11, 54.07 s/d 54.08 atau 55.12 s/d 55.16 atau chapter 60 digunakan, setiap materi non-originating ditenun secara keseluruhan di salah satu negara pihak atau negara ASEAN yang bukan negara pihak. Proses pertama

Benang

Proses kedua

Kain

Garmen

Indonesia

Negaranegara ASEAN

Jepang

Indonesia Pengenduran “Two-step rule”

Indonesia

Dalam kasus “Two-step rule”, barang harus dilaksanakan dua proses di negara yang sama untuk mendapatkan status originating.

Namun demikian, aturan ini mengizinkan untuk memberikan status originating jika proses pertama dilaksanakan salah satu pihak negara atau suatu negara anggota ASEAN. 64

• Dalam hal sejumlah barang dengan Kode HS chapter 50 s/d 63, dapat dimanfaatkan penanganan pengenduran Two-step rule produk tekstil. (Apakah dapat dimanfaatkan atau tidak dikonfirmasi melalui PSR, Appendix 2 Perjanjian IJEPA) • Jika memanfaatkan penanganan pelonggaran Two-step rule untuk produk tekstil, harus mencantumkan materi yang digunakan di Jepang (pihak perjanjian IJEPA) atau negara anggota ASEAN (non-pihak), proses atau operasi yang dilaksanakan di Jepang (pihak perjanjian IJEPA) atau negara anggota ASEAN (non-pihak), serta nama negara tersebut di kolom 4.

65

0000-00


1 1



NO MARK 500BAGS

Men’s SUITS

C



HS CODE: 6203.11



Berkaitan dengan Kode HS (Harmonized System) chapter 50 s/d 63, materi dari salah satu negara pihak atau non pihak dari anggota negara ASEAN, proses atau operasi yang dilaksanakan di negara pihak atau non-pihak tersebut, serta Nama negara pihak atau non-pihak harus dicantumkan. (jika materi seperti itu digunakan dalam produksi atau barang) Official 00000, February 22, 2012 Seal Signature By exporter 000000, February 22, 2012

Signature


66

(Ringkasan) Poin-Poin Penting Penerbitan SKA IJEPA

• Berikut ini adalah ringkasan dari poin-poin utama yang harus diperhatikan yang berkaitan dengan penerbitan SKA IJEPA yang sudah dijelaskan sebelumnya. • Jika tidak lengkap pencantuman dalam hal-hal disebut di bawah ini, dikhawatirkan tidak diterapkan tarif preferensi IJEPA, maka harap berhati-hati. 1. Pemberitahuan stempel resmi dan tanda tangan SKA oleh IPSKA kepada Pemerintah Jepang melalui Kementrian Perdagangan 2. Penerbitan secara retroaktif yang tepat. 3. Penggunaan form yang sudah ditentukan untuk SKA halaman tambahan. 4. Pencantuman non-Party Invoice yang tepat. 5. Klasifikasi tarif yang tepat yang berdasarkan HS.

6. Meyakinkan pada barang yang originating.

Perbedaan interpretasi yang terkait dengan penerbitan SKA menimbulkan kesulitan pada penerapan tarif preferensi di Jepang.

67

IV. Informasi yang Berguna

A) Informasi Web Site Bea Cukai Jepang • Akan diperkenalkan informasi dan pelayanan yang berguna yang disediakan oleh Bea Cukai Jepang untuk pembuatan SKA IJEPA.

•

Jika mengakses ke URL (Web Site Bea Cukai Jepang versi bahasa Inggris) berikut ini, bisa mendapatkan informasi yang berguna untuk memanfaatkan IJEPA antara lain tingkat tarif impor Jepang dengan tarif preferensi IJEPA, cara penyusunan SKA, dan sebagainya. http://www.customs.go.jp/english/epa/index.htm

Bisa memperoleh materi yang disebut di bawah ini dari web site Bea Cukai Jepang  Bagaimana cara pengisian SKA  Daftar tingkat tarif di Jepang  Garis besar ROO untuk EPA dan GSP

68

B) Sistem Pengacuan Terlebih Dahulu (Advance Ruling System)

• Sistem Pengacuan Terlebih Dahulu (Advance Ruling System) adalah sebuah sistem dimana pengimpor atau pihak terkait bisa bertanya mengenai Kode HS, tingkat tarif, penerapan pertimbangan originating dan sebagainya kepada Bea Cukai Jepang sebelum proses impor secara tertulis dan dapat menerima jawaban secara tertulis. • Jika ada hal-hal yang kurang jelas pada Kode HS, tingkat tarif, penerapan pertimbangan originating dan sebagainya, bisa menghindari masalah pada saat custom clearance di Jepang dengan memanfaatkan sistem ini dan mengklarifikasikannya sebelum proses ekspor barang. • Sistem ini bisa dimanfaatkan oleh eksportir, namun diterima hanya dalam bahasa Jepang saja, maka diimbau untuk memperkenalkan sistem ini kepada importir supaya importir memanfaatkan sistem ini. Penjelasan sistem pengacuan terlebih dahulu dalam bahasa Jepang ada di web site ini: ⇒http://www.customs.go.jp/zeikan/seido/index.htm

69

Pengacuan Terlebih Dahulu (Advance Ruling System) adalah jawaban resmi secara tertulis oleh Bea Cukai mengenai Kode HS, penilaian atau barang originating yang akan diimpor jika importir atau agennya mengajukan pertanyaan. Termasuk eksportir

Jika barang originating tidak jelas atau ingin meyakinkan apakah barang yang bersangkutan adalah barang originating, sistem pengacuan terlebih dahulu ini sangat berguna.

 Bea Cukai memutuskan origin dari barang yang bersangkutan untuk tarif preferensi sebelum import.  Acuan Terlebih Dahulu memberikan prediktabilitas dan transparansi dalam perdagangan, dan juga memfasilitasi Customs Clearance.

70

Lampiran 1

Flow-Chart: Application Procedure of IJEPA COO

START

Identify HS Code in Japan   

Ask the Indonesia Customs Ask the importer Using advance ruling system

In case of different interpretation between Indonesia authorities and Japan Customs, HS Code shall be refered to the interpretation.

Check Tariff Rate: MFN/GSP > IJEPA

No

CO Not Needed

Yes

Check Origin Criteria & PSR: The Goods is originating

No

Yes Apply IJEPA CO at issuing office with supporting documents as stipulated in Minister of Trade Decree no. 59 year 2010

Send Original CO to importer

Can not apply CO

Lampiran 2 Agreement between the Republic of Indonesia and Japan for an Economic Partnership OPERATIONAL PROCEDURES referred to in Chapter 2 (Trade in Goods) and Chapter 3 (Rules of Origin) PART 1

TRADE IN GOODS

SECTION 1. Rule 1

Article 20

Paragraph 5 of Article 20

Notifications under the above-mentioned paragraph should be carried out between the contact points of the Parties designated pursuant to Article 16 of the Agreement. The contact point of the notifying Party should send the completed format shown in Appendix 1 to the contact point of the other Party. The contact point of that other Party should immediately acknowledge the receipt of the notification to the contact point of the notifying Party. SECTION 2. Rule 2

Notes for Schedule of Japan

Notes 2 and 3 in Section 1 of Part 2 of Annex 1 referred to in Chapter 2

(a) For the purposes of the above-mentioned Notes, the Ministry of Trade of Indonesia will issue a certificate in English for each export, upon request of exporters or producers. A certificate will include the following minimum data: Exporter’s Name and Address; Certificate Number; Importer’s Name and Address; Description of Good(s); HS Tariff Classification Number; Quantity (with measure unit); Validity of Certificate (commence/expire); and Validation by the Ministry of Trade of Indonesia. The format of certificate and specimen impression of stamps used by the Ministry of Trade of Indonesia for the certificate are attached to this Operational Procedures as Appendix 2. The Ministry of Trade of Indonesia will notify to the Embassy of Japan in Indonesia any change of the format of certificate and stamps used by the Ministry of Trade of Indonesia for the certificate before the effective date of such change. The notification will be done by any method that produces a confirmation of receipt. (b) Eligible importers will apply for a certificate of tariff rate quota to the International Affairs Department of the Ministry of Agriculture, Forestry and Fisheries of Japan, providing a certificate issued by the Ministry of Trade of Indonesia referred to in (a) above. (c) For the purposes of the administration of the tariff rate quota, the Parties will exchange information on any related matter, including the issuance of the certificate of tariff rate quota by the Ministry of Agriculture, Forestry and Fisheries of Japan. The Ministry of

Agriculture, Forestry and Fisheries of Japan and the Ministry of Trade of Indonesia will exchange information related to the aggregate amount of allocated quotas within the month following the month in which quotas were allocated. (d) The entities of the Parties issuing the certificates referred to above will take the necessary measures to avoid any certificate counterfeit. (e) For the purposes of resolving any matter arising with respect to the issuance of the certificates referred to above or other administrative issues, consultations between the Parties may be made through the Directorate Export of Agriculture and Forestry Product, Directorate General of Foreign Trade of the Ministry of Trade of Indonesia and the International Affairs Department of the Ministry of Agriculture, Forestry and Fisheries of Japan.

Rule 3

Note 6 in Section 1 of Part 2 of Annex 1 referred to in Chapter 2

(a) For the purposes of the above-mentioned Note, importers will apply for a certificate of tariff rate quota to the International Affairs Department of the Ministry of Agriculture, Forestry and Fisheries of Japan. (b) For the purposes of the administration of the tariff rate quota, the Parties will exchange information on any related matter, including the issuance of the certificate of tariff rate quota by the Ministry of Agriculture, Forestry and Fisheries of Japan. The Ministry of Agriculture, Forestry and Fisheries of Japan will provide the Ministry of Trade of Indonesia with information related to the aggregate amount of allocated quotas within the month following the month in which quotas were allocated. (c) For the purposes of resolving any matter arising with respect to the issuance of the certificate or other administrative issues, consultations between the Parties may be made through the Directorate Export of Industry and Mining Product, Directorate General of Foreign Trade of the Ministry of Trade of Indonesia and the International Affairs Department of the Ministry of Agriculture, Forestry and Fisheries of Japan.

SECTION 3.

Notes for Schedule of Indonesia

Note 2 in Section 1 of Part 3 of Annex 1 referred to in Chapter 2 Rule 4

User Registration

(a) A manufacturer* or a steel service center** that wishes to use originating goods which are indicated with “2” in Column 5 of the Schedule of Indonesia in Section 2 of Part 3 of Annex1 imported from Japan under the User Specific Duty Free Scheme (USDFS) provided for in subparagraph (a)(i) of the above-mentioned Note, will apply to a surveyor appointed by the Ministry of Industry of Indonesia in order to be registered as an approved manufacturer or an approved steel service center (hereinafter referred to in this Section as “user”). *: For the purposes of subparagraph (a)(i)(D) of the above-mentioned Note, the term “manufacturer” includes: (1) Petroleum and/or gas developers, petroleum and/or gas engineering companies, electric power companies, and makers of plant and part of plant

as project developers, having contractual relationship with related project owners of the petroleum, gas and/or electric power industries; and (2) Petroleum and/or gas developers, petroleum and/or gas engineering companies, electric power companies, and makers of plant and part of plant as subcontractors, having contractual relationship with (1) (project developers). **: The term “steel service center” includes a manufacturer which is engaged in such operations as cutting, shearing, grinding, drawing steel products and other finishing processes under the contract with another manufacturer. In case of such sectors referred to in subparagraphs (a)(i) (A) through (a)(i) (C) of the above-mentioned Note, the latter manufacturer should have Industrial License]. (b) The application for user registration will be submitted to a surveyor in accordance with the relevant regulations of Indonesia, accompanied by the following information and documents: (AA) Company identity; (BB) NPWP (Tax identification number); (CC) Official Document on Company Establishment; (DD) Industrial License; (EE) Importer Identification Number (FF) Tariff Classification Number (10 digits) of the goods to be imported; (GG) Specification and grade indicated by national or international standards (JIS, ISO, SNI, API, etc.) or equivalent standards; (HH) Quantity of equivalent goods which are in stock at the time of application; (II) Amount of Import Estimate (Requested quantity/volume of the goods to be imported for 12 months); and (JJ) Conversion table of raw materials. For the purposes of subparagraphs (a)(i)(A) through (a)(i)(C) of the above-mentioned Note, in addition to the information and documents referred to in (AA) through (JJ) above, the applicant will submit the following to the surveyor: (KK) List of installed equipment to be used for the production; and (LL) Production plan, flow of production and production capacity of the installed equipment. For the purposes of subparagraph (a)(i)(D) of the above-mentioned Note, in addition to the information and documents referred to in (AA) through (JJ) above, the applicant will submit the following to the surveyor: (MM) Project information; (NN) Plan of utilization of the goods to be imported; and (OO) Copy of a contract document between the user and the related project owners of the petroleum, gas and/or electric power industries or copy of a contract document such as a purchase order from the manufacturer referred to in (a)(1) above. (c) Upon the receipt of the application, the surveyor will verify, including through on-site inspection, whether the originating goods to be imported satisfy the requirements of USDFS, and whether the Amount of Import Estimate is commensurate with the real production capacity of the installed equipment within the maximum production capacity as

stated in Industrial License (in the case of subparagraphs (a)(i)(A) through (a)(i)(C) of the above-mentioned Note) or with the project information (in the case of subparagraph (a)(i)(D) of the above-mentioned Note). The surveyor will decide, within 10 working days from the date of submission of the application deemed complete, whether to register the applicant as a user. When the surveyor decides to register the applicant as a user, the surveyor will issue a “Letter of Verification” (Surat Keterangan Verifikasi) to the applicant. In case the surveyor rejects the application, it will present the reasons and the evidences for such rejection and, at the request of the applicant, enter into consultations with the applicant. If the matter is not resolved within five working days from the initiation of the consultations, the applicant may refer the matter to the Ministry of Industry of Indonesia. The Ministry of Industry of Indonesia may, after examination of the matter, order the surveyor to issue a “Letter of Verification.” (d) The “Letter of Verification” will include the following information: - Name of the user; - Corporate information (NPWP, API-P/T, Industrial License, User’s Address); - Production Capacity; - Import Recommendation for 12 months; and - Calculation of Conversion. (e) In case that a user increases its production capacity during the validity period of the “Letter of Verification”, the user may apply for issuance of an additional “Letter of Verification” in accordance with Rule 4(b). The surveyor will issue the additional “Letter of Verification” in accordance with Rule 4(c). (f) During the validity period of the “Letter of Verification”, a user may apply for issuance of an additional “Letter of Verification” in accordance with Rule 4(b) so long as the aggregated Import Recommendations of the original “Letter of Verification” and the additional “Letter of Verification” do not exceed the production capacity of the user. The surveyor will issue the additional “Letter of Verification” in accordance with Rule 4(c). (g) The validity period of the user registration is 12 months from the date of issuance of the “Letter of Verification.” (h) In case of minor changes of information in the “Letter of Verification” such as Name of the user and Corporate information, the user will inform such changes, by submitting a letter of notification and relevant legal document, if necessary, to the surveyor. (i) For the purpose of import for the next 12 months under the USDFS, the user may submit its application to renew its user registration, within the two months’ period preceding the date of expiration of its Letter of Verification. Such application will be examined together with the report of the surveyor referred to in Rule 6 (a) and the “Report of Realization” referred to in Rule 6 (b).

Rule 5

Importation

(a) After issuing of the “Letter of Verification” in accordance with Rule 4, a user will apply for issuance of “Decree of the Director General of the Customs of Indonesia on behalf of Minister of Finance” by showing the original of the “Letter of Verification” to the Customs of

Indonesia. The Customs of Indonesia will issue the “Decree of the Director General of the Customs of Indonesia on behalf of Minister of Finance” within five working days at maximum from the date of submission of the application deemed complete. The “Decree of the Director General of the Customs of Indonesia on behalf of Minister of Finance” is valid for twelve months from the date of its issuance. (b) A user that wishes to import originating goods of Japan under the USDFS will submit the copy of the “Decree of the Director General of the Customs of Indonesia on behalf of Minister of Finance” at each import declaration to the Customs of Indonesia in accordance with the relevant regulations of Indonesia, and submit the original of the following documents: - Invoice; - Packing list; - Letter of Credit (L/C) or Bill of Lading (B/L); and - Certificate of Origin. (c) In case of minor changes of information in the “Decree of the Director General of the Customs of Indonesia on behalf of Minister of Finance” such as Name of the user and Corporate information, the user will inform such changes by submitting a letter of notification and relevant legal document, if necessary, to the Customs of Indonesia. (d) The surveyor may, whenever necessary, collect samples of the imported goods after their customs clearance in order to conduct a laboratory test to check the specification of the goods. Collected and tested samples will be returned to the user, wherever possible.

Rule 6

Verification and Report

(a) Realization Verification conducted by the surveyor consists of two verification activities; they are “Production Verification” conducted at the mid-period*** of the user registration and “Final Verification” conducted at the end**** of the user registration. Those verifications include on-site inspection by the surveyor. ***: At the time when 50% of Import Recommendation is realized or six months preceding the date of expiration of the Letter of Verification, whichever is the earlier. ****: At the time when 95% of Import Recommendation is realized or one month preceding the date of expiration of the Letter of Verification, whichever is the earlier. The surveyor will send a report to the user and the Ministry of Industry of Indonesia within 10 working days after the accomplishment of the “Final Verification”. (b) The “Report of Realization” will be submitted to the Ministry of Industry of Indonesia by a user either at the time when its Import Recommendation is fully realized or no later than the date of the expiration of its Letter of Verification. The “Report of Realization” will include the following information: - The quantity of the originating goods of Japan actually imported under the USDFS; - The quantity of products actually produced from the imported originating goods of Japan and equivalent goods which were in stock at the time of application of user registration;

- Quantity of the imported originating goods of Japan not yet used for production and remaining in stock , and quantity of scrap and waste materials of the imported originating goods of Japan; - Detailed information such as actual use of the originating goods of Japan imported under the USDFS and effect of the USDFS on user’s production plan]; and - Requested quantity for the next 12 months with the reason if necessary.

Appendix 1 Format of the notification under the paragraph 5 of Article 20 Appendix 2 Format of certificate and specimen impression of stamps used by the Ministry of Trade of Indonesia

Appendix 1 (for notification by Indonesia) Format of the notification under paragraph 5 of Article 20 List of items of which MFN applied rates become equal to or lower than EPA rates as of dd/mm/yyyy (as a result of the elimination or reduction of the customs duty applied on a MFN basis on DD/MM/YYYY)

No. Tariff item number 1 2 3

Description

MFN applied rate

EPA rate

Appendix 1 (for notification by Japan) Format of the notification under paragraph 5 of Article 20 List of items of which MFN applied rates become equal to or lower than EPA rates as of dd/mm/yyyy (as a result of the elimination or reduction of the customs duty applied on a MFN basis after the entry into force of the Agreement) Tariff item number Tariff item number in Customs Tariff in Schedule of No. Shcedule of Japan Japan in Annex 1 in yyyy (For of JIEPA reference) 1 2 3

Description

MFN applied rate

EPA rate

Sample

Appendix 2

AGREEMENT BETWEEN INDONESIA AND JAPAN FOR AN ECONOMIC PARTNERSHIP

QUOTA CERTIFICATE

EXPORTER FULL LEGAL NAME AND ADDRESS

CERTIFICATE NUMBER

IMPORTER FULL LEGAL NAME AND ADDRESS

DESCRIPTION OF GOODS

REMARKS

TARIFF ITEM NUMBER

QUANTITY OF GOODS

ISSUED IN

MEASUREMENT UNIT

STAMP

VALID FROM

UNTIL

SIGNATURE OF AUTHORITY

THIS CERTIFICATE IS NOT VALID IF EXHIBITS ERASURES, DELETIONS, CROSSING OUT OR ANY SIGN OF ALTERATION

ORIGINAL

PART 2

RULES OF ORIGIN

SECTION 1. Rule 1

Certificate of origin (COO)

Document

(a) A certificate of origin should be on ISO A4 size paper in conformity with the format shown in Appendix 1-A. It should be completed in the English language; otherwise it will no longer be valid. (b) The tariff classification numbers of the Harmonized System (HS), as amended on January 1, 2002, should be indicated on a certificate of origin at the six-digit level, and the description of the good on a certificate of origin should be substantially identical to the description on the invoice and, if possible, to the description under the HS for the good.

Rule 2

Application

A declaration for a certificate of origin should be completed by the exporter or its authorized agent. The exporter’s or its authorized agent’s signature may be autographed or printed. Note: The term “authorized agent” referred to in paragraph 1 of Article 41 should be understood to refer a natural person or juridical person designated by the exporter, in accordance with the laws and regulations of the exporting Party, to be responsible for applying for a certificate of origin by using the agent’s signatures.

Rule 3

Issuance

(a) In principle, a certificate of origin should be issued by the time of shipment or no later than three days from the date of shipment. (b) In exceptional cases where the certificate of origin has not been issued by the time of shipment or no later than three days from the date of shipment, at the request of the exporter or its authorized agent, the certificate of origin may be issued retroactively in accordance with the laws and regulations of the exporting Party but within 12 months from the date of shipment, in which case it is necessary to indicate “ISSUED RETROACTIVELY” in the relevant field of the certificate of origin specified in Appendix 1-B. In such cases, the importer of the good who claims the preferential tariff treatment should, subject to the laws and regulations of the importing Party, provide the customs authority of the importing Party with the certificate of origin issued retroactively. The certificate of origin issued retroactively should indicate the date of shipment in the relevant field specified in Appendix 1-B. (c) The signature on a certificate of origin of person authorized to sign of the competent governmental authority of the exporting Party or its designees may be autographed or printed. (d) Each certificate of origin should bear a certification number given by the office of the competent governmental authority of the exporting Party or its designees.

(e) In the event of theft, loss or destruction of a certificate of origin before the expiration of its validity, the exporter or its authorized agent may request the competent governmental authority of the exporting Party or its designees to issue a new certificate of origin with a new certification number on the basis of the export documents in their possession, in which case the original certificate of origin should be invalidated. The date of issuance and the certification number of the original certificate of origin should be indicated in the new certificate of origin. The new certificate of origin should be valid during the original term of the validity of the original certificate of origin.

Rule 4

Reissuance

(a) The exporter or its authorized agent should request the reissuance of a certificate of origin if the issued certificate of origin contains incorrect information. (b) Erasures, superimpositions and modifications should not be allowed on the issued certificate of origin.

Rule 5

Minor errors

The customs authority of the importing Party should disregard minor errors, such as slight discrepancies or omissions, typing errors or overrunning the margin of the designated field, provided that these minor errors do not affect the authenticity of the certificate of origin or the accuracy of the information included in the certificate of origin.

Rule 6

Two or more invoices

For the purposes of paragraph 6 of Article 41, a certificate of origin, in which numbers and dates of two or more invoices issued for a single shipment are indicated, should be accepted by the customs authority of the importing Party.

Rule 7

Invoice of a non-Party

The customs authority of the importing Party should not reject a certificate of origin only for the reason that the invoice is issued by either a natural person or juridical person located in a non-Party. Rule 8 A certificate of origin, including description of goods which is not subject to preferential tariff treatment In cases where some goods not subject to preferential tariff treatment are described in a certificate of origin together with other goods subject to preferential tariff treatment, the certificate of origin is valid only for goods subject to preferential tariff treatment. SECTION 2. Rule 9

Administration and enforcement

Focal points of administrative offices

(a) The focal point of the competent governmental authority of the exporting Party is:

-in the case of Japan, the Origin Certification Policy Office of the Trade Administration Division of the Trade and Economic Cooperation Bureau of the Ministry of Economy, Trade and Industry; and -in the case of Indonesia, the Directorate Export and Import Facilitation of the Ministry of Trade. (b) The focal point of the customs authority of the importing Party is:

-in the case of Japan, the Customs and Tariff Bureau of the Ministry of Finance; and -in the case of Indonesia, the Directorate General of Customs and Excise of the Ministry of Finance. (c) Both Parties should provide each other with the address, phone number, fax number and

e-mail address of the focal points referred to in subparagraphs (a) and (b) upon adoption of this Operational Procedures, and should notify any modification regarding such information within 30 days after such modification. (d) If the competent governmental authority of the exporting Party designates entities or bodies to carry out the issuance of the certificate of origin, or makes modification or revocation in respect of designees, it should immediately notify the importing Party of such designation, modification or revocation.

Rule 10 Procedure to exchange the sample of a certificate of origin, specimen signatures and impressions of stamps The Parties should provide each other with the sample of a certificate of origin, the list of the names and specimen signatures of the persons authorized to sign and impressions of stamps used, in the offices of the competent governmental authority of the exporting Party or its designees for the issuance of a certificate of origin, as well as the addresses of such offices, upon the date of adoption of this Operational Procedures, as well as their modification thereafter.

Rule 11

Communication

(a) For the purposes of Articles 43 through 45, any communication between the competent governmental authority of the exporting Party and the customs authority of the importing Party should be made through the Embassy of Japan in Indonesia or the Embassy of Indonesia in Japan. Such communication should be made by any method with a confirmation of receipt. (b) The direct communication between the competent governmental authority of the exporting Party and the customs authority of the importing Party may be made by facsimile or e-mail in parallel with the communication set out in subparagraph (a). (c) The period for providing the response pursuant to paragraph 2 of Article 43 and paragraph 4 of Article 44 should commence from the date of the confirmation of receipt of the request or the communication pursuant to subparagraph (a).

Rule 12

Goods in transit or storage

Preferential tariff treatment for the originating goods, which are in transit from the exporting Party to the importing Party or in temporary storage in bonded area in the importing Party on the date of entry into force of the Agreement, should be accorded subject to the submission of a certificate of origin issued retroactively to the customs authority of the importing Party in accordance with its laws and regulations.

Appendix 1-A Format of Certificate of Origin Appendix 1-B Instructions for Certificate of Origin Appendix 2 Examples of Applications of Rules of Origin (calculation of Q.V.C., accumulation, de minimis, unassembled or disassembled good, and information technology goods) Appendix 3 Examples of Required Documents when using a material of a non-Party of the ASEAN Appendix 4 Explanations for Section XI of Product Specific Rules set out in Annex 2 Appendix 5 Description of Operations for Dyeing or Printing Process

Appendix 1-A (Indonesia) 1.

Exporter’s name, address and country:

Certification no.

Number of page /

AGREEMENT BETWEEN THE REPUBLIC OF INDONESIA AND 2.

Importer’s name, address and country:

JAPAN FOR AN ECONOMIC PARTNERSHIP CERTIFICATE OF ORIGIN FORM IJEPA

3.

Means of transport and route (as far as known) Issued in Indonesia

4.

Item number (as necessary); marks and numbers of packages; number and kind of packages; description of good(s); HS tariff classification number

5. Preference

6.Quantity

criterion

or weight

7. Invoice number(s) and date(s)

8. Remarks:

9.Declaration by the exporter:

10.Certification

I, the undersigned, declare that:

It is hereby certified, on the basis of control carried out, that the declaration

- the above details and statement are true and accurate.

by the exporter is correct.

- the good(s) described above meet the condition(s) required for the

Competent governmental authority or designee office:

issuance of this certificate; - the country of origin of the good(s) described above is

Stamp

Place and date:

Signature: Name (printed): Place and date: Company: Signature:

Appendix 1-A（Japan） 1.


Certification no.

Number of page /

AGREEMENT BETWEEN JAPAN AND THE REPUBLIC OF 2.


INDONESIA FOR AN ECONOMIC PARTNERSHIP CERTIFICATE OF ORIGIN FORM JIEPA

3.

Means of transport and route (as far as known) Issued in Japan

4.


5. Preference

6.Quantity

7. Invoice

criterion

or weight

number(s) and date(s)

8. Remarks:

9.Declaration by the exporter:

10.Certification

I, the undersigned, declare that:

It is hereby certified, on the basis of control carried out, that the declaration

- the above details and statement are true and accurate.

by the exporter is correct.

- the good(s) described above meet the condition(s) required for the

Competent governmental authority or designee office:

issuance of this certificate; - the country of origin of the good(s) described above is

Stamp

Place and date:

Signature: Name (printed): Place and date: Company: Signature:

Appendix 1- B Parties which accept this form for the purpose of preferential treatment under the Agreement between the Republic of Indonesia and Japan for an Economic Partnership (hereinafter referred to as “the Agreement”) are Indonesia and Japan. General conditions: The conditions for the preferential tariff treatment under the Agreement are that the goods exported to Indonesia or Japan should: i. ii. iii.

fall within description of goods eligible for concession in Indonesia or Japan; comply with one of the requirements set out in Preference criteria ; and comply with the consignment criteria of Article 33.

Preference criteria: A

The good is wholly obtained or produced entirely in the Party, as defined in paragraph 2 of Article 29.

B

The good is produced entirely in the Party exclusively from originating materials of the Party.

C The good satisfies the product specific rules set out in Annex 2, as well as all other applicable requirements of Chapter 3, when the good is produced entirely in the Party using non-originating materials. Instructions for certificate of origin: For the purposes of claiming preferential tariff treatment, the document should be completed legibly and in full by the exporter or its authorized agent and certified by the competent governmental authority or its designee. Any item of the form should be completed in the English language. The document should be no longer valid, if it is completed in any languages other than English or modified after the issuance. If the space of this document is insufficient to specify the necessary particulars for identifying the goods and other related information, the exporter or its authorized agent may provide the information using additional Appendix 1-A. In that case, every additional Appendix 1-A should be completed legibly and in full by the exporter or its authorized agent and certificated by the competent governmental authority or its designee. Field 1: State the full name, address and country of the exporter. Field 2: State the full name, address and country of the importer. As defined in subparagraph (f) of Article 28, “importer” means a person who imports a good into the importing Party (e.g. the consignee who declares the importation). Field 3: Provide the name of loading port, transit port and discharging port and, the name of vessel / flight number, as far as known. Field 4: Provide item number (as necessary), marks and numbers of packages, number and kind of packages, HS tariff classification number as amended on January 1, 2002 and description of each good consigned. For each good, the HS tariff classification number should be indicated at the six-digit level. The description of the good on the certificate of origin should be substantially identical to the description on the invoice and, if possible, to the description under the HS for the good. With respect to subheading 2103.90, 2208.90, 4601.20 and 4601.91, in an exceptional case where the good is a specific product requiring a special description (e.g. instant curry and Igusa goods), such description of specific products should be indicated. With respect to each good of Chapter 50 through 63 of the HS, the materials of the other Party or non-Parties which are member countries of the ASEAN, the processes or operations conducted in such Party or non-Parties, and the names of such Party or non-Parties should be indicated (if such materials were used in the production of the good). Field 5: For each good, state which preference criterion (A through C under Preference Criteria above) is applicable. The rules of origin are contained in Chapter 3 and Annex 2. Note: In order to be entitled to preferential tariff treatment, each good of a Party should meet at least one of the criteria given. Indicate “ACU” for accumulation, “DMI” for de minimis and “FGM” for fungible goods or materials, if applicable. Field 6: For each good, indicate the quantity or weight. Field 7: Indicate the invoice number and date for each good. The invoice should be the one issued for the importation of the good into the importing Party. If the invoice is issued by a person different from the exporter to whom the certificate of origin is issued and the person who issues the invoice is located in a non-Party, it should be indicated in field 8 that the goods will be invoiced in a non-Party, identifying the full legal name and address of the person that issues the invoice. In an exceptional case where the number of the invoice issued in a non-Party is not known at the time of issuance of the certificate of origin, the invoice number and the date of invoice issued by the exporter to whom the certificate of origin is issued should be indicated in field 7, and it should be indicated in field 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. In such case, the relevant authority of the importing Party may require the importer to provide the invoices and any other relevant documents which confirm the transaction, from the exporting Party to the importing Party, with regard to the goods declared for import.

Field 8: If the certificate of origin is issued retroactively in accordance with Rule 3(b), the competent governmental authority or its designee should indicate “ISSUED RETROACTIVELY.” If the certificate of origin is newly issued in accordance with Rule 3(e), the competent governmental authority or its designee should indicate the date of issuance and the certification number of the original certificate of origin. Other remarks as necessary. Field 9: This field should be completed, signed and dated by the exporter or its authorized agent. The “date” should be the date when the certificate of origin is applied for. Note: The exporter’s or its authorized agent’s signature may be autographed or printed. Field 10: This field should be completed, dated, signed and stamped by the competent governmental authority of the exporting Party or its designee. Note: The competent governmental authority’s or its designee’s signature may be autographed or printed. Notice 1. Any items entered in this form should be true and correct. False declaration or documents relating to the certificate of origin should be subject to penalty in accordance with the laws and regulations of the exporting Party. Notice 2. The certificate of origin should be a basis of determination of origin at the customs authority of the importing Party.

Appendix 2

Examples of Applications of Rules of Origin 1. Qualifying Value Content (Q.V.C.) 1.1 Example of the calculation of Q.V.C. (Application of the formula provided for in paragraph 4 of Article 29) Company A produces refrigerators in Japan and plans to export them to Indonesia under the Agreement. The Product Specific Rules (PSRs) for refrigerators (HS8418.10) under the Agreement are: A change to subheading 8401.10 through 8485.90 from any other subheading; or No required change in tariff classification to subheading 8401.10 through 8485.90, provided that there is a qualifying value content of not less than 40 percent. To prove that the refrigerator qualifies as an originating good of Japan, Company A has to prove that the refrigerator satisfies either the change in tariff classification (6-digits tariff line change) rule (hereinafter referred to as “the CTC rule”) or the 40% value-added rule. If Company A decides to choose the 40% value-added rule in this case, Company A has to calculate theQ.V.C. Company A’s manufacturing costs of the refrigerator Material/Parts

Sources

Parts a Parts b Parts c Parts d Parts e Other Costs F.O.B. Price

Japan Japan China China India N/A

Originating Status originating originating non-originating non-originating non-originating N/A

－

－

Value US$ 200 100 100 100 200 300 1,000

The formula for calculating the Q.V.C.is: F.O.B. － Q.V.C. ＝

V.N.M. × 100

F.O.B. ・Q.V.C. is the qualifying value content of a good, expressed as a percentage; ・F.O.B. is, except as provided for in paragraph 5 of Article 29, the free-on-board value of a good payable by the buyer of the good to the seller of the good, regardless of the mode of shipment, not including any internal excise taxes reduced, exempted, or repaid when the good is exported; and ・V.N.M. is the value of non-originating materials used in the production of a good determined pursuant to paragraph 6 of Article 29.

1

The calculation of Q.V.C. of the refrigerator is:

$1,000－$400 (Parts c, d and e) Q.V.C.

＝

× 100＝60％≧40％ $1,000

The above calculation shows that the refrigerator qualifies as an originating good of Japan.

1.2 Example of the use of the method provided for in paragraph 7 of Article 29 Company A produces refrigerators in Japan and plans to export them to Indonesia under the Agreement. The PSRs for refrigerators (HS8418.10) under the Agreement are: A change to subheading 8401.10 through 8485.90 from any other subheading; or No required change in tariff classification to subheading 8401.10 through 8485.90, provided that there is a qualifying value content of not less than 40 percent. To prove that the refrigerator qualifies as an originating good of Japan, Company A has to prove that the refrigerator satisfies either the CTC rule or the 40% value-added rule. Company A decided to choose the 40% value-added rule. Company A obtained Parts b (electric motor) from Company B in Japan. To calculate the Q.V.C. of the refrigerator, Company A has to confirm the originating status of Parts b. Company A obtained information on Parts b from Company B. Manufacturing costs of Parts b (electric motor) Material/Parts

Sources

Parts b1 Parts b2 Other Costs F.O.B. Price

Japan China N/A

Originating Status originating non-originating N/A

－

－

Value US$ 80 40 20 140

The PSRs for electric motors (HS8501.10) under the Agreement are: A change to subheading 8501.10 through 8548.90 from any other subheading; or No required change in tariff classification to subheading 8501.10 through 8548.90, provided that there is a qualifying value content of not less than 40 percent. Company A decided to choose the 40% value-added rule and calculated Q.V.C. of Parts b as follows:

2

$140 - $40 (Parts b2) × 100 = 71% ≧ 40%

Q.V.C.= $140

Parts b qualifies as an originating material of Japan under the Agreement. Company A’s manufacturing costs of the refrigerator Material/Parts Parts a Parts b Parts b1 Parts b2 Other Costs Parts c Parts d Parts e Other Costs F.O.B. Price

Sources Japan Japan Japan China N/A China China India N/A --

Originating Status originating originating originating non-originating N/A non-originating non-originating non-originating N/A --

Value US$ 180 140 80 40 20 280 200 100 100 1,000

The calculation of the Q.V.C. of the refrigerator is; $1,000 - $580 (Parts c, d and e) × 100 = 42% ≧ 40%

Q.V.C. = $1,000

Parts b2 is not counted in the V.N.M. in accordance with paragraph 7 of Article 29. The above calculation shows that the refrigerator qualifies as an originating good of Japan. . If paragraph 7 of Article 29 did not apply, the refrigerator would not qualify as an originating good of Japan as follows: $1,000 - $620 ($40 (Parts b2) + $580 (Parts c, d and e)) Q.V.C. = × 100 = 38%＜40% $1,000

1.3 Example of the calculation of Q.V.C. when the exporter or the producer can not determine the origin of some parts Company A produces refrigerators in Japan and plans to export them to Indonesia under the Agreement. The PSRs for refrigerators (HS8418.10) under the Agreement are: A change to subheading 8401.10 through 8485.90 from any other subheading; or

3

No required change in tariff classification to subheading 8401.10 through 8485.90, provided that there is a qualifying value content of not less than 40 percent. To prove that the refrigerator qualifies as an originating good of Japan, Company A has to prove that the refrigerator satisfies either the CTC rule or the 40% value-added rule. Company A decided to choose the 40% value-added rule. Company A’s manufacturing costs of the refrigerator Material/Parts

Sources

Parts a Parts b Parts c Parts d Parts e Other Costs F.O.B. Price

Japan Japan unknown unknown unknown N/A --

Originating Status originating originating unknown unknown unknown N/A --

Value US$ 280 140 unknown unknown unknown

580

1,000

The calculation of the Q.V.C. of the refrigerator is; $1,000 - $580 ($1,000 - $420 (Parts a and b)) × 100 = 42% ≧ 40%

Q.V.C. = $1,000

Without regard to the value of Parts c, Parts d, Part e and Other Costs, the above calculation shows that the refrigerator qualifies as an originating good of Japan.

2. Accumulation 2.1 Example of the calculation of Q.V.C. when applying the accumulation principle (paragraph 1 of Article 30) Company A produces color TVs (HS8528.12) in Japan and plans to export them to Indonesia under the Agreement. Tuners (HS8529.90) which are used in the manufacturing process of the color TV are imported from Indonesia. The PSRs for the color TV (HS8528.12) under the Agreement are: A change to subheading 8501.10 through 8548.90 from any other subheading; or No required change in tariff classification to subheading 8501.10 through 8548.90, provided that there is a qualifying value content of not less than 40 percent. To prove that the color TV qualifies as an originating good of Japan, Company A has to prove that the color TV satisfies either the CTC rule or the 40% value-added rule. Company A decided to choose the 40% value-added rule in this case. Company A’s manufacturing costs of the color TV

4

Material/Parts

Sources

Parts a Parts b Parts c (Tuner) Parts d Parts e Parts f Other Costs F.O.B. Price

Japan Japan

Originating Status originating originating

considered as Japan(Indonesia)

considered as originating

India S. Korea China N/A --

non-originating non-originating non-originating N/A --

Value US$ 100 100 400 300 500 400 200 2,000

If Parts c (tuner) is an originating material of Indonesia, the color TV may qualify as an originating good of Japan by considering Parts c as an originating material of Japan in accordance with paragraph 1 of Article 30. The calculation of Q.V.C. of the color TV is; $2,000－$1,200 (Parts d, e and f) × 100 ＝ 40% ≧ 40%

Q.V.C.= $2,000

2.2 Example of the calculation of Q.V.C. when applying the accumulation principle (paragraph 2 of Article 30) Company A produces color TVs (HS8528.12) in Japan and plans to export them to Indonesia under the Agreement. Tuners (HS8529.90) which are used in the manufacturing process of the color TV are imported from Indonesia. Company B, producing tuners in Indonesia, uses Indonesian and Malaysian parts to manufacture tuners. The PSRs for color TVs (HS8528.12) under the Agreement are: A change to subheading 8501.10 through 8548.90 from any other subheading; or No required change in tariff classification to subheading 8501.10 through 8548.90, provided that there is a qualifying value content of not less than 40 percent. To prove that the color TV qualifies as an originating good, Company A decided to choose the 40% value-added rule in this case. Company A’s manufacturing costs of the color TV Material/Parts Parts a

Japan

Originating Status originating

Parts b

Japan

originating

200

Indonesia

Non-originating

500

Parts c (Tuner)

Sources

Value US$ 300

5

Parts c1

Indonesia

originating

80

Parts c2

Malaysia

Non-originating

400

Other Costs

N/A

N/A

20

Parts d

India

Non-originating

300

Parts e

S. Korea

Non-originating

100

Parts f

China

Non-originating

400

Other Costs

N/A

N/A

200

F.O.B. Price

--

--

2,000

Even if Parts c (tuner) is a non-originating material, the color TV may qualify as an originating good of Japan by applying paragraph 2 of Article 30 as follows:

$2,000－$1,200 (Parts c2, d, e and f) Q.V.C. =

× 100＝40%≧40% $2,000

In accordance with paragraph 2 of Article 30, the value of a non-originating material produced in either Party and to be used in the production of the good may be limited to the value of non-originating materials (Parts c2) used in the production of such non-originating material (Parts c). Therefore, only non-originating portion (Parts c2) of Parts c will be counted in the value of non-originating materials. If paragraph 2 of Article 30 did not apply, the color TV would not qualify as an originating good of Japan under the Agreement as follows: $2,000－$1,300 (Parts c, d, e and f) Q.V.C.=

× 100 = 35%＜40% $2,000

3. De Minimis 3.1 Example of the application of De Minimis for goods other than textile goods (Article 31 and subparagraph (e) (i) in Part 1 of Annex 2) Company A produces baby carriages (HS8715.00) in Japan and plans to export them to Indonesia under the Agreement. The PSRs for baby carriages (HS8715.00) under the Agreement are: A change to subheading 8701.10 through 8716.90 from any other subheading; or No required change in tariff classification to subheading 8701.10 through 8716.90, provided that there is a qualifying value content of not less than 40 percent. To prove that the baby carriage qualifies as an originating good of Japan, Company A decided to choose the CTC rule in this case.

6

The baby carriage is made from Indian aluminum bar (HS7604.10) and Chinese handle grip (HS8715.00). Since the handle grip does not undergo “change in tariff classification from any other subheading,” the baby carriage does not meet the CTC rule. But if the value of the handle grip (HS8715.00) is equivalent to 10% of F.O.B. price of the baby carriage or less, Company A is allowed to disregard the portion of the handle grip for the purposes of the CTC rule pursuant to de minimis provision of Article 31.

3.2 Example of the application of De Minimis for textile goods (Article 31 and subparagraph (e) (ii) in Part 1 of Annex 2) Company A produces silk yarn (HS5006.00) in Japan and plans to export them to Indonesia under the Agreement. The PSRs for silk yarn (HS5006.00)under the Agreement are: A change to heading 50.05 through 50.06 from any heading outside that group. Silk yarn (HS5006.00) is made from Indian raw silk (HS5002.00) and Chinese silk thread (HS5006.00). Since silk thread does not undergo change in tariff classification, silk yarn does not meet the CTC rule. But if the weight of silk thread is equivalent to 7% of silk yarn or less, Company A is allowed to disregard the portion of silk thread for the purposes of the CTC rule pursuant to de minimis provision of Article 31.

4. Unassembled or Disassembled Goods Example of a good imported to a Party in a disassembled form but classified as an assembled good (paragraph 1 of Article 34) Company A produces a gas turbine (HS8411.82) in Japan, which is an extremely large machine and plans to export it to Indonesia under the Agreement. The gas turbine qualifies as an originating good of Japan. Company A exports it in a disassembled form (a group of lots) for the convenience of transportation. In this case, the Indonesian customs authority classifies the group of lots as an assembled good( “the article complete, presented disassembled”), i.e., an assembled gas turbine by virtue of Rule 2(a) of the General Rules for the Interpretation of the Harmonized System 1 . Its originating status is not lost and it is classified as a gas turbine (HS8411.82).

1

Rule 2(a) of the General Rules for the Interpretation of the Harmonized System 2. (a) Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this Rule), presented unassembled or disassembled.

7

5. Information Technology Goods Example when using a material covered by the Attachment except for HS 8541.10 through 8542.90 (subparagraph (f)(i) of Part 1 of Annex 2) Company A produces washing machines in Japan and plans to export them to Indonesia under the Agreement. The PSRs for washing machines (HS8450.11) under the Agreement are: A change to subheading 8401.10 through 8485.90 from any other subheading; or No required change in tariff classification to subheading 8401.10 through 8485.90, provided that there is a qualifying value content of not less than 40 percent. Company A decided to choose the 40% value-added rule in this case. Company A’s manufacturing costs of the washing machine

Material/Parts

Sources

Parts a Parts b (switch) Parts c Parts d Parts e Other Costs F.O.B. Price

Japan Japan China India S. Korea N/A --

Originating Status originating

Value US$

considered as originating

non-originating non-originating non-originating N/A --

100 40 50 120 100 90 500

Company A obtains Parts b (switch, HS8536.50) covered by the Attachment from Company B in Japan. No production data is available proving that Parts qualifies as an originating material of Japan. But if Company A obtains information which proves that Parts b (switch) was assembled in Japan, Parts b may be considered as an originating material of Japan pursuant to subparagraph (f)(i) of Part 1 of Annex 2, and the calculation of Q.V.C. of the washing machine is: $500－$270 (Parts c, d and e) Q.V.C.=

× 100＝46%≧40% $500

The above calculation shows that the washing machine qualifies as an originating good of Japan.

8

Appendix 3

Examples of Required Documents when using a material of a non-Party of the ASEAN

1. With respect to each good of Chapter 50 through 63 of the Harmonized System, in the case where a material of the other Party or a non-Party which is a member country of the ASEAN is used in the production of the good, an example of document to prove that the material is transported directly from the other Party or that non-Party is a copy of bills of lading or airway bills for transportation from the other Party or that non-Party to the exporting Party of the good. 2.With respect to each good of Chapter 50 through 63 of the Harmonized System, in the case where a material of the other Party or a non-Party which is a member country of the ASEAN is used in the production of the good and the material is transported through other non-Parties to the exporting Party of the good, the following are examples of document to prove that the material does not undergo operations other than unloading, reloading or any other operations to preserve it in good condition in those other non-Parties: - a copy of through bills of lading or airway bills for transportation from that non-Party to the exporting Party of the good; and - a format or handwritten declaration issued by the customs authorities of those other non-Parties for the material being transshipped or temporarily stored.

1

Appendix 4

Explanations for Section XI of Product Specific Rules set out in Annex 2 (Processes necessary to obtain originating status for Textile and Textile Goods (Chapter 50- 63)) A. Yarn HS Code

Necessary processes to obtain originating status in a Party Carding/Combing process

50.04-50.06

Spinning process

(Not applicable)

Required

51.06-51.10 52.04-52.07

Required＊

Required

53.06-53.08 (Not applicable)

Required

54.01-54.06 55.08-55.11 ＊

Required＊

Required

"Carding/Combing" process is not required to be conducted in a Party from which the good is originated when the process is conducted in the other Party or a non-Party which is a member country of the ASEAN.

B. Woven Fabrics HS Code

Necessary processes to obtain originating status in a Party Spinning process

Dyeing/Printing

Weaving process

process to yarn

process to fabrics

＊＊＊＊

＊＊＊＊

50.07

Required＊

Dyeing/Printing

Required

51.11-51.13 52.08-52.12 53.09-53.11 54.07-54.08 55.12-55.16 ＊

Required＊＊

Required

Required＊＊＊

Required

"Spinning" process is not required to be conducted in a Party from which the good is originated when the process is conducted in the other Party or a non-Party which is a member country of the ASEAN.

＊＊

"Dyeing/Printing process to yarn" is not required to be conducted in a Party from which the good is originated when the process is conducted in the other Party or a non-Party which is a member country of the ASEAN.

＊＊＊

"Weaving" process is not required to be conducted in a Party from which the good is originated when the process is conducted in the other Party or a non-Party which is a member country of the ASEAN.

＊＊＊＊

"Dyeing/Printing" process should be accompanied by two or more of the operations which are described in Note 1 to Section XI of Annex 2 of the Agreement and Appendix 5of Operational Procedures.

1

C. Textile Articles for Industrial Use, etc. (HS56 - 59) HS Code


Knitting/Crocheting/Weaving/Making up process

56.01-56.03

(Not required)＊＊

Required

56.04-56.09

Required＊

Required

57.01-57.02

Required＊

Required

57.03-57.05

(Not required)＊＊

Required

58.01-58.11

Required＊

Required

59.01

(Not applicable)

Required

59.02

Required＊

Required

(Not applicable)

Required

59.10

Required＊

Required

59.11

(Not applicable)

Required

59.03-59.09

＊


＊＊

As for the good of HS56.01-56.03 and 57.03-57.05, “Spinning” process is not required, because such process is not actually conducted in the practice of the production of the good.

D. Knitted or Crocheted Fabrics (HS60) HS Code


Dyeing/Printing process to yarn

＊＊＊＊

60.01-60.06

Required＊

Knitting/Crocheting process

Dyeing/Printing process to fabrics

Required Required＊＊

Required Required＊＊＊

＊

＊＊＊＊

Required


＊＊

"Dyeing/Printing process to yarn" is not required to be conducted in a Party from which the good is originated when the process is conducted in the other Party or a non-Party which is a member country of the ASEAN.

＊＊＊

"Knitting/Crocheting" process is not required to be conducted in a Party from which the good is originated when the process is conducted in the other Party or a non-Party which is a member country of the ASEAN.

＊＊＊＊

"Dyeing/Printing" process should be accompanied by two or more of the operation which are described in Note 1 to Section XI of Annex 2 of the Agreement and Appendix 5 of Operational Procedures.

2

E. Apparels, Clothing Accessories, and Other Textile Articles (HS61, 62, 63.01 – 63.10) HS Code

Necessary processes to obtain originating status in a Party Knitting/Crocheting/ Weaving process

Making up process

Required＊

Required

61.01-61.17 62.01-62.17 63.01-63.10 ＊

"Knitting/Crocheting/ Weaving" process is not required to be conducted in a Party from which the good is originated when the process is conducted in the other Party or a non-Party which is a member country of the ASEAN.

3

Description of Operations for Dyeing or Printing Process

No.

Operation

Appendix 5

Description

(1) antibacterial finish

The finishing by which the multiplication of bacteria on fibre is restrained and the deodorizing effect is given.

(2) antimelt finish

The finishing carried out for the addition of the property in which woven and knitted fabric is prevented from melting by heat. It is carried out for preventing the phenomenon in which a hole is made in synthetic fibre product by the fire of cigarette and the friction heat at the time of sliding.

(3) antimosquito finish

The finishing by which human body is prevented from approaching of mosquitoes by sticking of the mosquito inhibiting agent to woven and knitted fabric.

(4) anti-pilling finish

The finishing carried out for the purpose of preventing from the producing of pill caused by the friction on the surface of woven and knitted fabric. There are the fixation of fibre by resin treatment, gas singeing, the removal of long fluff by shearing, the degradation of fluff by chemical treatment, etc.

(5) antistatic finish

The finishing carried out for the purpose of decreasing the static electricity generating on fibre. The hygroscopic agent such as higher alcohol, surface active agent and the antistatic agent such as quaternary ammonium salt, polymer having oxyethylene radical, etc. are used.

(6) artificial creasing

The finishing by which the durable creases are added to cloth. In synthetic fibre, its thermoplastic property is utilized, and in cellulose sorios of fibre, the cross-linkage reaction by resin finishing agent is utilized.

(7) bleaching

The treatment which is carried out for decomposing and removing the pigment and coloured impurities contained in fibre by the action of oxidization or reduction and whitening the fibre.

(8) brushing

The treatment in which the fluff and dust adhering on the surface of fabric are wiped down and the lie of fibre is arranged by using brush-roller, etc.

(9) buff finish

The raising processing carried out by using the emery paper wound on roll. It is used in various fields such as synthetic fibre woven and knitted fabric, cotton fabric, etc.

(10) burn-out finish

The finishing in which only one side of fibre is dissolved to remove by utilizing the difference of chemical resistance of the fibre constituting blended yarn fabric and union cloth and the water marked pattern appears.

(11) calendering

The finishing by which fabric is passed through between various rotating rolls, the surface is smoothened by pressurizing and luster and various feelings are given.

(12)

compressive shrinkage

The finishing in which the density is raised by carrying out of steam pressing mainly cotton fabric, etc. as over-feeding and the shrink resistance is given to it.

(13)

crease resistant finish

The finishing by which wrinkle is made to be difficult to generate on woven and knitted fabric by resin finish, etc.

(14) decatizing

The finish in which the stability, luster and feeling of cloth are improved by winding up of cloth or wrapping cloth on a porous cylinder and carrying out the heating by steam and cooling by air. The full decatizing (autoclave decatizing machine), semidecatizing (ordinary pressure decatizing machine), continuous decatizing machine, etc. are used. It is the process at about final stage for the finishing of wool fabric.

(15) deodorant finish

The finishing showing the effect in which uncomfortable odour is reduced by touching of odour component to fibre. The uncomfortable odour means perspiration odour, ageing odour, excretion odour, cigarette odour, trash odour.

(16) easy-care finish

The finishing carried out for the purpose of being capable of wearing without ironing after washing and drying cotton and its blended yarn fabric.

(17) embossing

The processing in which fabric, etc. are passed through between an uneven metallic roller heated and an elastic roller, and the uneven patterns are added.

(18) emerising

The raising processing carried out by using the emery paper wound on roll. It is used in various fields such as synthetic fibre woven and knitted fabric, cotton fabric, etc.

(19)

flame resistant finish

The finishing carried out for the purpose of making fibre to be difficult to ignite and fire-spread. It is applied to working wear, curtain, upholstery fabrics, aged person nursing clothes, bed clothes, etc. which are in danger of catching fire.

(20) flock finish

The finishing in which fine and short fibres are planted on the surface of cloth, plastic products, etc. in fluff-shaped by using static electricity and adhesive.

(21) foam printing

The printing in which the printed part is bulged. The printed part is bulged by printing the microcapsule particle enclosing foaming agent with binder together and heat-treating

liquid ammonia (22) process

The modification finishing of cotton carried out by using liquid ammonia. The effect of much similar to mercerization is obtained, however the improvement of luster and dying property is smaller as compared with mercerization. On the other hand, the strength, shrink resistance property (dimensional stability), crease resistance property, setting property, etc. are greatly improved.

(23) mercerization

The finishing which is carried out for giving the improvement of dyeingness, increase of wet strength, silk-like luster, etc. by carrying out the tensional treatment of cotton yarn or cotton woven and knitted fabric in concentrated aqueous solution of sodium hydroxide.

(24)

microbial control finish

(25) milling

The finishing carried out restraining of multiplication of bacteria on fibre. In general use, golden staph, pneumobacillus coliform bacilli, pseudomonas aeruginosa, etc. are made to be the object. The felting treatment by which wool fabric is wetted with the solution containing alkali, soap, etc., and struck and rubbed mechanically for making the objective feeling.

No.

Operation

(26) moare finishing

(27)

Description One of calendering finish by which woodgrain glossy pattern is given on fabric. The finishing in which the difference is produced in reflection of light between the part of warp pressured and the part without being pressured and woodgrain patterns are made.

moisture permeable The finishing carried out so as to adding the water resistance property as well as the permeability of water vapour to waterproofing woven and knitted fabric. It is utilized for sports wear.

(28) oil-repellent finish

The finishing carried out so as to add the oil-repellent property to textile goods.

(29) organdie finish

The finishing for obtaining thin, transparent, rigid feeling. In the case of cotton, concentrated sulfuric acid, etc. is reacted at ordinary temperature.

(30) peeling treatment

The processing for the improvement of texture of woven fabric or sewing products by reducing fibre. There are the alkali peeling treatment for polyester textile and the enzyme peeling treatment for cellulose textile , etc.

(31) perfumed finish

The finishing carried out for addition of perfume to fibre. There are the method in which perfuming material is enclosed in microcapsule and added to textile product, etc.

(32) relaxation

The treatment for revealing texturization and crepe in woven and knitted fabric by the heat energy such as dry heat, wet heat, hot water, etc. and the effect of physical rubbing.

(33) ripple finish

The finishing in which cotton fabric is printed with the paste containing high concentration of sodium hydroxide and three dimensional patterns are made appear by shrinking the part, and after resist style paste is printed, the print part is embossed by applying the concentrated solution of sodium hydroxide and the ripple-like seersucker or crepe like emboss appears.

(34) schreiner finish

The finish in which woven fabric is passed through the schreiner calender equipped with metallic rolls indented with countless and parallel fine lines, the weave is smoothened and the silky luster is given.

(35) shearing

The operation by which, after the fluff or the surface of woven and knitted fabric is arranged with brush, it is made run on a edge and cut to arrange in a definite length by using a rotary cutter.

(36)

shrink resistant finish

The finishing by which woven and knitted fabric is not made shrink by washing, hot water treatment.

(37) soil guard finish

The finishing by which dirt is made difficult to adhere to fibre mainly by using the fluorine series of resin.

(38) soil release finish

The finishing by which hydrophilic compound is added to hydrophobic synthetic fibre and the dirt is facilitated to remove by washing.

(39) stretch finish

The finishing in which, after the yarn constituting fabric is bent, then fixed and the stretch property mainly in traverse direction is added.

(40) tick-proofing

The finishing by which tick is made so as not to approach the human body by sticking the tick inhibiting agent to woven and knitted fabric or by reducing the air permeability of fabric.

(41) UV cut finish

The finishing carried out for protecting skin by shielding UV so that woven and knitted fabric is impregnated with or stuck to UV absorber.

(42)

wash and wear finish

The finishing carried out for the purpose of being capable of wearing without ironing after washing and drying cotton and its blended yarn fabric.

(43)

water absorbent finish

The finishing in which the hydrophobic surface of synthetic fibre is made hydrophilic and the water absorbing property is raised.

(44) waterproofing (45)

water-repellent finish

The finishing by which water is made difficult to pass through woven and knitted fabric. The finishing carried out so as to add the water-repellent property to fibre.

(46) wet decatizing

The wet type set in the scouring process of wool fabric. It is also called smoothing with stream or crabbing.

(47) windbreak finish

The finishing in which wind is made difficult to pass by reducing air permeability by improving the weave of woven and knitted fabric and finishing of resin.

(48) wire raising

The raising carried out so as to scratch the surface of woven and knitted fabric by using the roll wound with card clothing (wire raising machine).

Lampiran 3-1 Certificate of Origin for Japan-Indonesia EPA 1.


Certification no.

The full name, address and country of the exporter. 2.


The full name, address and country of the importer. The term “importer” means a person who imports a good into the importing Party (e.g. the consignee who declares the importation). 3.

AGREEMENT BETWEEN THE REPUBLIC OF INDONESIA AND JAPAN FOR AN ECONOMIC PARTNERSHIP CERTIFICATE OF ORIGIN FORM IJEPA

Means of transport and route (as far as known)

Issued in Indonesia

The name of loading port, transit port and discharging port and, the name of vessel / flight number, as far as known. 4.


Item number (as necessary), marks and numbers of packages, number and kind of packages, HS tariff classification number as amended on January 1, 2002 and description of each good consigned. For each good, the HS tariff classification number should be indicated at the six-digit level. The description of the good on the certificate of origin should be substantially identical to the description on the invoice and, if possible, to the description under the HS for the good. With respect to subheading 2103.90, 2208.90, 4601.20 and 4601.91, in an exceptional case where the good is a specific product requiring a special description (e.g. instant curry and Igusa goods), such description of specific products should be indicated. With respect to each good of Chapter 50 through 63 of the HS, the materials of the other Party or non-Parties which are member countries of the ASEAN, the processes or operations conducted in such Party or non-Parties, and the names of such Party or non-Parties should be indicated (if such materials were used in the production of the good).

Valid for one year from the date of issuance of original COO

Number of page /

5. Preference criterion

6.Quantity or weight

For each good, state which preference criterion is applicable (A, B, or C). The rules of origin are contained in Chapter 3 and Annex 2.

For each good, indicate the quantity or weight. (Net weight is acceptable.)

In order to be entitled to preferential tariff treatment, each good of a Party should meet at least one of the criteria given. Indicate “ACU” for accumulation, “DMI” for de minimis and “FGM” for fungible goods or materials, if applicable.

7. Invoice number(s) and date(s) Indicate the invoice number and date for each good. The invoice should be the one issued for the importation of the good into the importing Party. If the invoice is issued by a person different from the exporter to whom the certificate of origin is issued and the person who issues the invoice is located in a non-Party, it should be indicated in field 8 that the goods will be invoiced in a non-Party, identifying the full legal name and address of the person that issues the invoice. In an exceptional case where the number of the invoice issued in a non-Party is not known at the time of issuance of the certificate of origin, the invoice number and the date of invoice issued by the exporter to whom the certificate of origin is issued should be indicated in field 7, and it should be indicated in field 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. In such case, the relevant authority of the importing Party may require the importer to provide the invoices and any other relevant documents which confirm the transaction, from the exporting Party to the importing Party, with regard to the goods declared for import.

8. Remarks:

If the certificate of origin is issued retroactively in accordance with Rule 3(b) of the Operational Procedures, the competent governmental authority or its designee should indicate “ISSUED RETROACTIVELY.” In such cases, the date of shipment should be indicated. If the certificate of origin is newly issued in accordance with Rule 3(e), the competent governmental authority or its designee should indicate the date of issuance and the certification number of the original certificate of origin. Other remarks as necessary. 9.Declaration by the exporter: I, the undersigned, declare that: - the above details and statement are true and accurate. - the good(s) described above meet the condition(s) required for the issuance of this certificate; - the country of origin of the good(s) described above is

This field should be completed, signed and dated by the exporter or its authorized agent. Place and date:

The “date” should be the date when the certificate of origin is applied for. Signature:

The exporter’s or its authorized agent’s signature may be autographed or printed. Name (printed): Company:

10.Certification It is hereby certified, on the basis of control carried out, that the declaration by the exporter is correct. Competent governmental authority or designee office:

Stamp Place and date:

Issuing authority: Ministry of Trade

Signature:

This field should be completed, dated, signed and stamped by the competent governmental authority of the exporting Party or its designee. The competent governmental authority’s or its designee’s signature may be autographed or printed.

Ministry of Finance Japan

Lampiran 3-2 Surat Keterangan Asal EPA Jepang-Indonesia 1.

Nama, alamat dan negara eksportir

Nomor Surat Keterangan Asal

Jumlah halaman /

Nama lengkap, alamat dan negara eksportir. 2.

PERJANJIAN ANTARA REPUBLIK INDONESIA DAN JEPANG UNTUK KEMITRAAN EKONOMI

Nama, alamat dan negara importir.

Nama lengkap, alamat dan negara importir. Istilah “importir” berarti orang yang mengimpor barang ke pihak yang mengimpor (seperti penerima barang yang menyatakan impor tersebut). 3.

SURAT KETERANGAN ASAL FORMAT IJEPA Diterbitkan di Indonesia

Sarana transportasi dan rute (sejauh yang diketahui)

Nama pelabuhan muat, pelabuhan transit dan pelabuhan bongkar muat dan, nama kapal / nomor penerbangan, sejauh yang diketahui. 4.

Item nomor (jika perlu), tanda dan jumlah paket, jumlah dan jenis paket, deskripsi barang, nomor klasifikasi tarif HS.

Item nomor (jika perlu), tanda dan jumlah paket, jumlah dan jenis paket, nomor klasifikasi tarif HS sebagaimana telah diamandemen pada tanggal 1 Januari 2002 dan keterangan dari setiap barang yang dikirim. Untuk setiap barang, nomor klasifikasi tarif HS harus ditunjukkan pada tingkat enam-digit. Deskripsi barang pada Surat Keterangan Asal harus sama secara substansial dengan dekripsi pada invoice dan, jika mungkin, dengan deskripsi di bawah HS untuk barang tersebut Sehubungan dengan subpos 2103.90, 2208.90, 4601.20 dan 4601.91, dalam kasus yang luar biasa di mana barang merupakan produk tertentu yang memerlukan penjelasan khusus (misalnya instan kari dan barang Igusa), deskripsi produk tertentu harus disebutkan. Sehubungan dengan masing-masing barang dari Bab 50 sampai 63 dari HS, bahan dari Pihak lain atau bukan Pihak yang merupakan anggota negara-negara ASEAN, proses atau operasi yang dilakukan di Pihak atau bukan Pihak, dan nama-nama Pihak atau bukan Pihak tersebut harus disebutkan (jika bahan tersebut digunakan dalam produksi barang).

Berlaku untuk satu tahun dari tanggal penerbitan SKA asli.

5. Kriteria preferensi

6. Jumlah atau berat

Untuk setiap barang, tulis kriteria preferensi mana yang berlaku (A, B, atau C). ketentuan asal barang

Untuk setiap barang, tulis jumlah atau beratnya.

tercantum di Bab 3 dan Lampiran 2.

(Berat bersih dapat diterima.)

Supaya berhak atas perlakuan tarif preferensial, setiap barang dari Pihak harus memenuhi setidaknya satu dari kriteria yang diberikan. Tulis “ACU” untuk akumulasi, “DMI” untuk de minimis dan “FGM” untuk barang atau bahan sepadan, untuk pemberlakuan aturannya.

7. Nomor dan tanggal invoice Sebutkan nomor dan tanggal invoice untuk setiap barang. Invoice harus merupakan invoice yang diterbitkan untuk impor barang ke Pihak yang mengimpor. Jika invoice diterbitkan oleh orang yang berbeda dari eksportir kepada siapa Surat Keterangan Asal diterbitkan dan orang yang menerbitkan invoice terletak di negara bukan pihak, harus ditunjukkan di kolom 8 bahwa barang akan ditagih pada bukan pihak, mengidentifikasi nama hukum secara lengkap dan alamat orang yang menerbitkan invoice. Dalam kasus yang luar biasa di mana nomor invoice yang diterbitkan pada negara bukan pihak tidak diketahui pada saat penerbitan Surat Keterangan Asal, nomor invoice dan tanggal invoice yang diterbitkan oleh eksportir kepada siapa Surat Keterangan Asal diterbitkan harus ditunjukkan pada kolom 7, dan itu harus ditunjukkan pada kolom 8 bahwa barang akan dikenakan invoice lain yang akan diterbitkan pada negara bukan pihak untuk impor ke dalam Pihak pengimpor, mengidentifikasi nama hukum secara lengkap dan alamat orang yang akan mengeluarkan invoice lainnya. Dalam hal demikian, otoritas yang relevan dari Pihak pengimpor mungkin akan meminta importir untuk memberikan invoice dan dokumen terkait lainnya yang mengkonfirmasi transaksi, dari Pihak yang mengekspor ke Pihak yang mengimpor, berkaitan dengan barang yang dideklarasikan untuk impor.

8. Keterangan:

Jika Surat Keterangan Asal dikeluarkan surut (rektroaktif) sesuai dengan Peraturan 3 (b) dari Prosedur Operasional, otoritas pemerintah yang berwenang atau yang ditetapkan harus menunjukkan "DITERBITKAN SECARA RETROAKTIF." Dalam kasus tersebut, tanggal pengapalan harus ditunjukkan. Jika Surat Keterangan Asal baru diterbitkan sesuai denga n Peraturan 3 (e), otoritas pemerintah yang berwenang atau yang ditetapkan harus menunjukkan tanggal penerbitan dan nomor sertifikasi dari Surat Keterangan Asal. Keterangan lain jika diperlukan. 9.Deklarasi oleh eksportir: Saya, yang bertanda tangan di bawah ini, menyatakan bahwa - rincian dan pernyataan di atas adalah benar dan akurat - barang yang disebutkan di atas memenuhi syarat yang diperlukan dalam penerbitan surat keterangan - negara asal barang yang disebutkan di atas adalah

Bagian ini harus dilengkapi, ditandatangani dan diberi tanggal oleh eksportir atau agen yang ditunjuk. Tempat dan tanggal:

“Tanggal” harus merupakan tanggal waktu Surat Keterangan Asal diberlakukan. Tanda tangan:

Eksportir atau agen yang ditunjuk dapat berupa tanda tangan langsung atau dicetak. Nama (dicetak): Perusahaan:

10. Pengesahan Dengan ini disahkan, atas dasar pengontrolan yang dilakukan, bahwa pernyataan oleh eksportir adalah benar. Otoritas pemerintah yang berwenang atau kantor yang ditunjuk:

Stempel Tempat dan tanggal:

Otoritas yang menerbitkan Kementerian Perdagangan

Tanda tangan:

Kolom ini harus dilengkapi tanggal, ditandatangani dan distempel oleh otoritas pemerintah yang berwenang dari Pihak yang mengekspor atau yang ditunjuknya. Tanda tangan otoritas pemerintah yang berwenang atau tanda tangan yang ditunjuk itu dapat berupa tanda tangan langsung atau dicetak..

Kementerian Keuangan Japan

Project for Strengthening of the Utilization of IJEPA (Indonesia-Japan Economic Partnership Agreement) Technical Cooperation Project between Ministry of Trade and Japan International Cooperation Agency (JICA)  Direktorat Fasilitasi Ekspor dan Impor, Direktorat Jenderal Perdagangan Luar Negeri, Kementerian Perdagangan  Jl. M. I. Ridwan Rais No. 5, Jakarta Pusat, 10110  (021)3858171 [Ex. 1169]

The Project for Strengthening of the Utilization of IJEPA (Indonesia-Japan Economic Partnership Agreement)

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