Yth. 1. Para Kepala Kantor Wilayah Direktorat Jenderal

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