LEGAL ISSUES REGARDING IMPOSITION OF E-FORM D AS A BASIS FOR DETERMINATION OF PREFERENTIAL TARIFFS IN ATIGA
DOI:
https://doi.org/10.31092/jpbc.v4i2.757Abstract
Submission of Certificate of Origin (e-Form D) is conducted through a three-layer system named ASW Gateway, LNSW, and CEISA has raised issues related to the period/time of receipt of e-Form D given by customs authorities for the purposes of charging preferential tariffs in the ATIGA scheme. This article aims to analyze the legal certainty in submitting e-Form D to the customs authorities in the importing country, in this case, the Directorate General of Customs and Excise for the purpose of charging preferential tariffs, so that it can be in line with the presentation principle based on the ATIGA OCP and Indonesian domestic legal provisions. The research method used is a normative juridical approach with descriptive analysis and normative qualitative to draw conclusions. Based on the research, it was concluded that with regard to the submission of e-Form D, Customs and Excise Officials must have confidence based on factual evidence to determine whether the principle of submission of e-Form D has been accomplished or refused when an interruption in the ASW Gateway, LNSW or CEISA happened so the Customs Officer and Excise can determine tariffs based on OCP as well as domestic law in force in Indonesia.
Keywords: ATIGA, Customs Authority, Directorate General of Customs and Excise, e-Form D, Tariffs Preference.
ABSTRAK:
Penyerahan SKA e-Form D dilakukan melalui tiga layer system yakni ASW Gateway, LNSW, dan CEISA memunculkan permasalahan terkait dengan jangka waktu/saat diterimanya e-Form D oleh otoritas kepabeanan untuk kepentingan pengenaan tarif preferensi dalam skema ATIGA. Penelitian bertujuan menganalisis kepastian hukum dalam penyerahan e-Form D ke otoritas kepabeanan di negara importir, dalam hal ini Direktorat Jenderal Bea dan Cukai untuk kepentingan pengenaan tarif preferensi, sehingga dapat sejalan dengan prinsip presentasi berdasarkan OCP ATIGA dan ketentuan hukum domestik Indonesia. Metode penelitian dilakukan dengan pendekatan yuridis normatif secara deskriptif analisis dan penarikan kesimpulan secara normatif kualitatif. Berdasarkan penelitian, disimpulkan bahwa berkenaan dengan penyerahan e-Form D, Pejabat Bea dan Cukai harus memiliki keyakinan berdasarkan bukti faktual untuk menentukan apakah prinsip penyerahan e-Form D sudah dipenuhi/tidak ketika terjadi gangguan pada ASW Gateway, LNSW atau CEISA sehingga Pejabat Bea dan Cukai dapat menentukan tarif berdasarkan OCP maupun hukum domestik yang berlaku di Indonesia.
Â
Kata Kunci: ATIGA, Direktorat Jenderal Bea dan Cukai, e-Form D, Otoritas Kepabeanan, Tarif Preferensi.
Â
References
Chaufour, J., & Jean-Christophe, M. (2011). Preferential Trade Agreement Policies for Development. Washington DC: The International Bank for Reconstruction and Development/The World Bank.
Crawford, J., and Fiorentino, R. (2004). The Changing Landscape of Regional Trade Agreement (Discussion Paper 8). Geneva: World Trade Organization.
Firlianita, A. (2016). Safeguard mechanism and ATIGA (ASEAN Trade in Goods Agreement). Trade Case Study Sugar in Indonesia and Fruit Trading in Vietnamese. Jurnal Analisis Hubungan Internasional Unair Vol. 5 No. 3 page 161-175.
Geraldi, A, C. (2018). Maritime Connectivity related to the ASEAN Trade in Goods Agreement. Journal of Law, Justitia Et Pax Vol. 34 Nomor 1 page 51-68.
Indonesia Government. (2006). Undang-Undang Nomor 10 Tahun 1995 Tentang Kepabeanan sebagaimana telah diubah dengan Undang-Undang Nomor 17 Tahun 2006. Jakarta: Ministry of Law and Human Rights, Republic of Indonesia.
Lester, S., & Mercurio, B. (2009). Bilateral and Regional Trade Agreement Commentary and Analysis. New York: Cambridge University Press.
Marzuki, P. M. (2007). Penelitian Hukum. Jakarta: Kencana Prenada Media Group.
Ministry of Finance. (2019). PMK 229/PMK.04/2017 sebagaimana telah beberapa kali diubah, terakhir dengan PMK 124/PMK.04/2019 tentang Tata Cara Pengenaan Bea Masuk atas Barang Impor Berdasarkan Perjanjian atau Kesepakatan Internasional. Jakarta: Ministry of Law and Human Rights, Republic of Indonesia.
Nugraha, S. (2006). Report of the Legal Analysis and Evaluation Team on Customs (Law Number 10 of 1995). Jakarta: BPHN RI
Rasidji, L dan Rasidji, L.S. (2005). Monograf, Pengantar Metode Penelitian dan Penulisan Karya Ilmiah Hukum. Bandung: Fakultas Hukum Universitas Padjadjaran.
Scaefer, M. (2007). Ensuring that the Regional Trade Agreements Complement the WTO System: US Unilateralism a Supplement to the WTO Initiative?". Journal of International Economic Law 10.
Suryandari, E, Y., Indartik, D, D., & Alviya, I. (2018). Trade Liberalization and Indonesia’s Trade Performance of Timber Products in ASEAN Market. Jurnal Penelitian Sosial dan Ekonomi Kehutanan Vol. 15 No.3 page 225-239.
Soekanto, S,. dan Mamudji, S. (2003). Penelitian Hukum Normatif : Suatu Tinjauan Siangkat. Jakarta: UI Press.
Gultom, D. (2019, 01 10). Indonesia Menuju Target Mulia MEA 2025. Retrieved from insw.go.id: https://www.insw.go.id/index.php/home/menu/berita_detail/197
Downloads
Published
How to Cite
Issue
Section
License
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors can enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) before and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.