to Indonesian
That to implement the provisions of Article 2 paragraph (2) of Regulation of the Minister of Finance Number 166/PMK.011/2011 concerning Stipulation of Import Duty Tariff on the Import of Goods within the Framework of ASEAN-Australia-New Zealand Free Trade Area (AANZFTA), it is necessary to stipulate Regulation of the Director General of Customs and Excise concerning Technical Guidelines to Check Certificate of Origin in the Framework of Agreement of the ASEAN-Australia-New Zealand Free Trade Area (AANZFTA);
1. Law Number 10 of 1995 concerning Customs (Statute Book of the Republic of Indonesia Number 75 of 1995, Supplement to Statute Book of the Republic of Indonesia Number 3612), as amended by Law Number 17 of 2006 (Statute Book of the Republic of Indonesia Number 93 of 2006, Supplement to Statute Book of the Republic of Indonesia Number 4661);
2. Presidential Decree Number 26 of 2011 concerning Ratification of Establishing the ASEAN-Australia-New Zealand Free Trade Area (Statute Book of the Republic of Indonesia Number 55 of 2011);
3. Regulation of the Minister of Finance Number 166/PMK.011/2011 concerning Stipulation of Import Duty Tariff on the Import of Goods within the Framework of ASEAN-Australia-New Zealand Free Trade Area (AANZFTA);
REGULATION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE CONCERNING TECHNICAL GUIDELINES TO CHECK OF CERTIFICATE OF ORIGIN IN THE FRAMEWORK OF AGREEMENT OF ASEAN-AUSTRALIA-NEW ZEALAND FREE TRADE AREA (AANZFTA)
In this Regulations the Director General:
1. Customs Law is the Law Number 10 of 1995 concerning Customs as amended by Law Number 17 of 2006.
2. Customs Offices are offices within the Directorate General of Customs and Excise where compliance with customs obligations in accordance with the Customs Law.
3. Directorate General is the Directorate General of Customs and Excise.
4. Director General is the Director General of Customs and Excise.
5. Customs official is the employee of the Directorate General appointed in certain positions to carry out certain duties under the Customs Law.
6. Control Unit is a unit in the Directorate General of conducting intelligent, enforcement, investigation, and other activities within the framework of surveillance.
7. Agreement Establishing the ASEAN-Australia-New Zealand Free Trade Area hereinafter called AANZFTA Agreement, is the Agreement Establishing the ASEAN-Australia-New Zealand Free Trade Area.
8. Rules of Origin are provisions that must be met to determine the origin of an item in the framework of AANZFTA Agreement.
9. Certificate of Origin hereinafter called SKA is a document which proves that the goods exported in compliance with Rules of Origin in the framework of AANZFTA Agreement.
10. Origin Criteria is the good origin criteria approved as governed by Rules of Origin in the framework of AANZFTA Agreement.
11. Third Party Invoice is the invoice issued by company located in third country (either AANZFTA member country or non AANZFTA member country) or by an exporter located in the AANZFTA member country acting on behalf of and for the benefit of other companies in AANZFTA member country.
12. The second exporting country is AANZFTA member country that import from other AANZFTA member country, then export the imported goods to the third AANZFTA member country.
13. Back-to-back Certificate of Origin is SKA issued by second exporting country based on the SKA is published by the first exporting member country.
14. Issued retroactive is SKA publication after 3 (three) days after shipment up to 12 (twelve) months that is caused by inadvertent error, or there is other reason that can not be accounted for so that the SKA can be issued at the time of exportation.
15. Certified True Copy is a copy of SKA issued as a replacement for the original lost or damaged SKA prior to submission to the Customs Office of the port of entry for the import settlement.
16. Retroactive Check is the investigation on the authenticity and accuracy of the information of the SKA is being investigated.
17. Verification Visit is the verification carried out in the country of origin of goods by the Directorate-General to ensure the authenticity and accuracy of the information of the SKA in case of the retroactive check is doubtful.
18. Preferences tariff are import duty tariffs in the framework AANZFTA Agreement as governed by the Regulation of the Minister of Finance Number 166/PMK.011/2011 concerning Stipulation of Import Duty Tariff on the Import of Goods within the Framework of ASEAN-Australia-New Zealand Free Trade Area (AANZFTA).
19. Notification of Imported Goods hereinafter abbreviated as PIB, is customs notification for releasing of imported goods.
20. Overleaf Notes is a note of instructions or procedures for filling AANZ Form that is listed on the back page of AANZ form.
(1) In the framework of AANZFTA Agreement, imported goods may be subject to Preferences Tariff;
(2) The imposition of Preference Tariff as intended in paragraph (1) shall meet the following requirements:
(1) Criteria of Goods Origin as intended in Article 2, paragraph (2)a must meet the following conditions:
(2) Criteria of Goods Origin as intended in paragraph (1) in accordance with the guidelines as described in Attachment I that is an integral part of this Regulation of the Director General.
Delivery criteria as intended in Article 2, paragraph (2)b, must meet the following conditions:
(1) the goods are shipped directly from the exporting country to importing country without through other country who is not ANNZFTA member; or
(2) goods are shipped from the exporting country to importing country can transit in other country who is not AANZFTA member, provided that:
To meet the provisions as intended in Article 4 paragraph (2), importer must submit the following documents to the Customs and Excise Official:
(1) SKA in the framework of the AANZFTA Agreement shall use AANZ Form document issued by the Publisher Agency/Issuing Authority that have been appointed in their respective countries.
(2) SKA is made in English, consisting of 3 (three) copies, one original sheet and two copies (duplicate and triplicate). The original sheet sent by the exporter to the importer for submission to the customs office at the port of entry (importing country).
(3) On each SKA sheet printed reference number and there is a signature and official seal of the Publisher Agency/Issuing Authority. Signature and seal can be done electronically.
(4) Provisions on the SKA forms in accordance with the guidelines as determined in Attachment II that is an integral part of this Regulation the Director General.
(5) In one SKA, can contain more than one type of goods, provided that each goods has the goods origin criteria respectively.
(6) SKA published before or no more than three working days after the date of exportation.
(7) In case of SKA can not be issued in time as provided in paragraph (6), with some reasons that are acceptable, then the issuance of SKA can be done within one year from the date of exportation to be written/stamped "ISSUED RETROACTIVELY".
(8) In the case of SKA is lost or damaged before being turned over to the Customs and Excise Official for the import settlement, the exporter or its appointed agent may apply to the Publisher Agency/Issuing Authority in the exporting country to issue copy of SKA (Certified True Copy), with provisions:
(9) In case of error in SKA content, correction of the content should be done by:
On request the exporter in the exporting country, Publisher Agency/Issuing Authority in that country can issue back-to-Back SKA with the following provisions:
(1) Delivery of goods protected by the SKA can use a third party invoice.
(2) Invoice number issued by the producer (AANZFTA member who send the goods) and the number of invoice issued by third party (country that do transaction) is listed in column 10 SKA.
(3) For transactions that use a third party invoice shall be marked (√) at "SUBJECT OF THIRD-PARTY INVOICE" box in column 13 SKA;
(1) Importers must include in column 19 PIB:
(2) Importers must submit original sheet of SKA to the Customs and Excise Official at the Customs Office at port of entry at the time of submission of hard copy PIB.
Customs official checks PIB documents as follows:
Customs and Excise official check SKA documents as follows:
Certificate of Origin (SKA) is considered doubtful validity in terms of:
In the case of SKA composed of several kinds of goods, the problem associated with one type of goods, shall not affect or delay the provision of preference tariff on other types of goods listed in the SKA.
(1) Small difference (minor discrepancies) between the SKA with PIB and/or other customs complementary documents does not cause the SKA invalid, so it does not affect the provision of preferences tariff;
(2) The small difference as intended in paragraph (1) described in detail in Attachment III that is an integral part of this Regulation the Director General.
In case of the requirements as intended in Article 2 paragraph (2) are fulfilled, Customs and Excise Official provides preferences tariff and provides (√) mark at the Preferential Treatment Given box in column 4 SKA and sign it.
(1) In case of the requirements as intended in Article 2 paragraph (2) are not fulfilled, the Customs and Excise Official does not provide preferences tariff, by giving (√) mark at the Preferential Treatment Not Given box in column 4 SKA with the reasons that make preferences tariff can not be given and signed it.
(2) Customs officials issued a Determination of Tariff and Customs Value (SPTNP) on the lack of payment of import duty and Tax in the Framework of Import (PDRI) based on import duty tariff that is applied generally (MFN);
(3) In case of there is an importer objection to the issuance of SPTNP, the importer may file an objection in accordance with effective regulation.
(1) In case of the requirements as intended in Article 2 paragraph (2) are doubtful, Customs and Excise Official delays or does not give preferences tariff by giving (√) mark at Preferential Treatment Not Given box in column 4 SKA with the reasons that make preferences tariff is delayed or can not be given (in English) and sign it.
(2) Conducting retroactive check by sending a letter enclosing Copy of SKA to the Publisher Agency/Issuing Authority, signed by the Head of Customs Office with a copy to the Directorate of Customs Technical, Directorate of International Customs, Directorate of Revenue and Obedient of Customs and Excise /Unit that handling Objection t and the Directorate of Enforcement and Investigation that contains:
(3) Issues Determination of Tariff and Customs Value (SPTNP) on the lack of payment of import duty and Tax in the Framework of Import (PDRI) based on import duty tariff that is applied generally (MFN);
(4) In case of there is importer objection to the issuance SPTNP, the importer may file an objection in accordance with effective regulation.
(5) In case Head of Customs Office does not receive confirmation answer on the validity of SKA from Issuer Agency/Issuing Authority, is obliged to forward the confirmation response to the Unit that handle Objection with copies to Directorate of Customs Technical, Directorate of International Customs and Directorate of Enforcement and Investigation.
(6) Within 60 (sixty) days of receipt of a confirmation response from the Publisher Agency/Issuing Authority, the Head of Customs Office submits written explanation to the Publisher Agency/Issuing Authority.
(7) In case of Publisher Agency/Issuing Authority does not provide answers to the SKA confirmation within 90 (ninety) days from receipt of the request for SKA confirmation Customs and Excise Official can make decision according to effective regulation.
(1) In case of retroactive check result is doubtful, the Director General may conduct verification visit.
(2) In case of required verification visit, the Director General shall submit a request in writing to the Publisher Agency/Issuing Authority, minimum in 30 days before the verification visit is carried out.
(3) In case of Publisher Agency/Issuing Authority is not a government agency, a written request addressed to the customs authorities of the exporting country.
(4) Written requests as intended in paragraph (1), shall contains:
(5) Obligation of Publisher Agency/Issuing Authority in responding to the request in paragraphs (1) and (2) is 30 days from the date the submission of application in writing, to ask whether the exporter or producer has agreed to request for verification visit.
(6) Customs and Excise official is not allowed to visit the site or factory of exporter or producer without written permission from the exporter or producer.
(7) Customs officials must complete the investigation of validity of SKA and take a decision within 150 days from the date the submission of application to the Publisher Agency/Issuing Authority base on paragraph (1) and shall provide a written decision whether the goods are listed in the SKA get preferential tariff to the competent Party within 10 days of the decision taken.
(8) Parties involved in the verification visit shall maintain the confidentiality of information obtained during the verification process and may only notify the parties responsible for the administration and application of goods origin.
(1) Certificate of Origin is not required for:
(2) The condition as intended in paragraph (1) can be granted provided that the importation is not a part of one or more importation in order to avoid the delivery of the AANZ Form Certificate of Origin.
This Regulation of the Director General shall come into force on December 20, 2011.
Stipulated in Jakarta
on December 20, 2011
DIRECTOR GENERAL,
signed
AGUNG KUSWANDONO
NIP 19670329 199103 1 001