(Materi) ROO.pdf

(Materi) ROO.pdf
RULES OF ORIGIN (ROO) Direktorat Kepabeanan Internasional dan Antar Lembaga 2021 Eko Yulianto
2 2 Direktorat Jenderal Bea dan Cukai, Kementerian Keuangan Republik Indonesia FTA DI DUNIA Source: https://rtais.wto.org/UI/charts.aspx FTA/PTA/CEPA/EPA → Trade in Goods (TIG) → Rules of Origin (ROO)
3 3 Direktorat Jenderal Bea dan Cukai, Kementerian Keuangan Republik Indonesia FTA DI INDONESIA * Skema FTA Bilateral. * Skema FTA Regional. No ASEAN + 1 EIF 1 ASEAN Trade in Goods Agreement (ATIGA) 1993 2 ASEAN – China FTA 2005 3 ASEAN – Korea FTA 2007 4 ASEAN – India FTA 2010 5 ASEAN – Australia – New Zealand FTA 2012 6 ASEAN – Japan CEP 2018 7 ASEAN – Hong Kong FTA 2020 No BILATERAL EIF 1 Indonesia – Japan EPA 2008 2 Indonesia – Pakistan PTA 2013 3 Indonesia – Palestine (MoU on Trade Facilitation for Certain Products) 2019 4 Indonesia – Chile CEPA 2019 5 Indonesia – Australia CEPA 2020 No FTA/PTA/EPA 1 Indonesia – EFTA CEPA 2 Indonesia – Mozambique 3 Regional Comprehensive Economic Partnership (RCEP) No DALAM PROSES PERUNDINGAN 1 Indonesia – Iran PTA 2 Indonesia – Nigeria PTA 3 Indonesia – Kenya PTA 4 Indonesia – Peru PTA 5 Indonesia – Turkey CTEP 6 Indonesia – Korea CEPA 7 Indonesia – Bangladesh 8 Indonesia – Taiwan CA 9 Indonesia – European Union (EU) CEPA 10 Indonesia – Eurasian Economic Union (EAEU) FTA Implementasi Ratifikasi Tahap Perundingan
4 4 Direktorat Jenderal Bea dan Cukai, Kementerian Keuangan Republik Indonesia RULES OF ORIGIN (ROO) 3. PROCEDURAL PROVISION 1. ORIGIN CRITERIA 2. CONSIGNMENT CRITERIA Suatu Barang dinyatakan memenuhi ketentuan Asal Barang (ROO) jka memenuhi tiga ketentuan berikut: WAJIB DIPENUHI SELURUHNYA !!
5 5 Direktorat Jenderal Bea dan Cukai, Kementerian Keuangan Republik Indonesia Asalnya dari negara mana ya??? URGENSI ORIGIN
6 6 Direktorat Jenderal Bea dan Cukai, Kementerian Keuangan Republik Indonesia URGENSI ORIGIN (Cont’d) AUSTRALIA SINGAPURA 0102.90.1000 0201.30.0000 0202.30.0000 Chapter 01 Chapter 02 Ekspor FORM D INDONESIA Asalnya dari negara mana ya???
7 7 Direktorat Jenderal Bea dan Cukai, Kementerian Keuangan Republik Indonesia URGENSI ORIGIN (Cont’d) Asalnya dari negara mana ya???
8 8 Direktorat Jenderal Bea dan Cukai, Kementerian Keuangan Republik Indonesia URGENSI ORIGIN (Cont’d) Asalnya dari negara mana ya???
9 9 Direktorat Jenderal Bea dan Cukai, Kementerian Keuangan Republik Indonesia URGENSI RULES OF ORIGIN (ROO) Sederhana Kompleks Diperlukan pemahaman atas Rules of Origin (ROO) untuk memastikan bahwa barang ekspor mendapatkan tarif preferensi.
10 10 Direktorat Jenderal Bea dan Cukai, Kementerian Keuangan Republik Indonesia RULES OF ORIGIN (ROO) Laws, regulations and administrative determinations to ascertain the country of origin of a good; or Set of principles to determine the economic content and nationality of a product. COUNTRY OF ORIGIN / ORIGINATING COUNTRY The country where a particular product is obtained, produced, or manufactured. General Definition of RULES OF ORIGIN WHAT IS “RULES OF ORIGIN”? Tempat asal bahan baku dan Tempat produksi memengaruhi ASAL BARANG Supaya adil, transparan DAN TIDAK mengganggu perdagangan, perlu suatu ATURAN KHUSUS yang seragam, konsisten, reasonable, dan disepakati bersama Menjadi complicated apabila melibatkan lebih dari satu negara dalam proses pembuatan barang Please Remember
11 11 Direktorat Jenderal Bea dan Cukai, Kementerian Keuangan Republik Indonesia GENERAL STRUCTURE RULES OF ORIGIN Origin criteria Consignment criteria Procedural provisions Wholly obtained or produced goods Goods satisfied substantial transformation criterion Goods produced exclusively from originating materials Specific manufacturing or processing operation criterion Value-added criterion Change in tariff classification criterion Exceptions to the substantial transformation criterion Not wholly obtained or produced goods Certificate of origin Transportation documents Accumulation De minimis Non-qualifying operations
12 12 Direktorat Jenderal Bea dan Cukai, Kementerian Keuangan Republik Indonesia CONTOH LANGKAH PENENTUAN ORIGIN CRITERIA Sweater (6110.11) Wool:51.01 Yarn of carded wool (51.06) Apa kriteria origin yang tepat untuk Sweater? 1. Apa saja bahan bakunya: 2. Dari mana asal bahan bakunya? Dalam negeri Luar Negeri (impor) Dari negara anggota FTA Dari negara di luar FTA (non- originating) Perhitungkan apakah bisa mencukupi RVC yang ditetapkan • Apakah HS nya berubah? • Berubah di level berapa digit? Atensi: Apakah banyak digunakan untuk produksi di dalam negeri, atau lebih banyak diekspor?
13 13 Direktorat Jenderal Bea dan Cukai, Kementerian Keuangan Republik Indonesia ORIGIN CRITERIA ORIGIN CRITERIA Wholly Obtained / Produced WO/WP Goods Not Wholly Obtained / Produced General Rules RVC 40% CTH Products Specific Rules RVC CTC Specific Manufacturing /Processing Operation • ATIGA (ASEAN) • ASEAN Korea FTA • ASEAN Japan CEP ORIGIN CRITERIA Wholly Obtained / Produced WO/WP Goods Produced Exclusively Not Wholly Obtained / Produced General Rules RVC 40% CTH atau RVC Products Specific Rules RVC CTC Specific Manufacturing /Processing Operation ASEAN China FTA
14 14 Direktorat Jenderal Bea dan Cukai, Kementerian Keuangan Republik Indonesia ORIGIN CRITERIA (Cont’d) ORIGIN CRITERIA Wholly Obtained / Produced WO/WP Goods Not Wholly Obtained / Produced General Rules RVC 40% Products Specific Rules Indonesia Pakistan PTA ORIGIN CRITERIA Wholly Obtained / Produced WO/WP Goods Produced Exclusively Products Specific Rules RVC CTC Specific Manufacturing /Processing Operation ASEAN Australia New Zealand FTA
15 15 Direktorat Jenderal Bea dan Cukai, Kementerian Keuangan Republik Indonesia ORIGIN CRITERIA (Cont’d) ORIGIN CRITERIA Wholly Obtained / Produced WO/WP Goods Produced Exclusively Not Wholly Obtained / Produced Products Specific Rules CTC QVC Specific Manufacturing /Processing Operation Indonesia Australia CEPA ORIGIN CRITERIA Wholly Obtained / Produced WO/WP Goods Produced Exclusively Products Specific Rules Indonesia Chile CEPA
16 16 Direktorat Jenderal Bea dan Cukai, Kementerian Keuangan Republik Indonesia ORIGIN CRITERIA (Cont’d) ORIGIN CRITERIA Wholly Obtained / Produced WO/WP Goods Not Wholly Obtained / Produced General Rules RVC 35% and CTSH Products Specific Rules RVC CTC Specific Manufacturing / Processing Operation ORIGIN CRITERIA Wholly Obtained / Produced WO/WP Goods Produced Exclusively Product Specific Rules RVC CTC Specific Manufacturing / Processing Operation Indonesia Japan EPA ASEAN India FTA
17 17 Direktorat Jenderal Bea dan Cukai, Kementerian Keuangan Republik Indonesia ORIGIN CRITERIA (Cont’d) ORIGIN CRITERIA Wholly Obtained / Produced WO/WP Goods Produced Exclusively Not Wholly Obtained / Produced RVC 40% Product Specific Rule WO RVC CTC Specific Manufacturing / Processing Operation ASEAN Hongkong FTA
18 18 Direktorat Jenderal Bea dan Cukai, Kementerian Keuangan Republik Indonesia WHOLLY OBTAINED/PRODUCED BINATANG DAN TANAMAN HIDUP (a) MINERAL (b) BARANG YANG DIPEROLEH DARI LAUT (c) BARANG SISA (d) BARANG YANG DIAMBIL ATAU HASIL PRODUKSI a, b, c, dan d WO/WP hanya melibatkan 1 (satu) negara
19 19 Direktorat Jenderal Bea dan Cukai, Kementerian Keuangan Republik Indonesia WHOLLY OBTAINED/PRODUCED
23 23 Direktorat Jenderal Bea dan Cukai, Kementerian Keuangan Republik Indonesia WHOLLY OBTAINED/PRODUCED (k) Goods obtained or produced in the exporting Member State from products referred to in paragraphs (a) to (j) of this Article.
24 24 Direktorat Jenderal Bea dan Cukai, Kementerian Keuangan Republik Indonesia NOT WHOLLY OBTAINED/PRODUCED • Without being definitive about the process, it indicated that the origin of goods should be determined by the last/final country in which substantial transformation of the goods took place. • It indicated that "substantial transformation“ could be determined by applying one of three different methods: Percentage of Value Added (RVC) Change in Tariff Classification (CTC) Specified Process of Manufacture Under this method, a minimum percentage of the value of a good must have been added within the country or preferential area for which origin is being claimed. “substantial transformation" is said to have occurred if a good is classified to a different tariff heading than that of its component materials after production the origin is based on the country in which a specified manufacturing or processing operation for a specific product is undertaken. Annex D I of the 1973 KYOTO CONVENTION
25 25 Direktorat Jenderal Bea dan Cukai, Kementerian Keuangan Republik Indonesia a. Percentage of Value Added VALUE = (RVC) Originating Material Cost Labour Cost Overhead Cost Profit Others Cost + + + + X 100% FOB VALUE = (RVC) FOB X 100% FOB Non-Originating Material METODE BUILD UP (direct formula) : METODE BUILD DOWN (indirect formula) - MENGHITUNG REGIONAL VALUE CONTENT Originating materials Labor cost Overhead cost Profit Others Non-originating material
26 26 Direktorat Jenderal Bea dan Cukai, Kementerian Keuangan Republik Indonesia a. Percentage of Value Added (Cont’d) PRODUCING COUNTRY Facto ry IMPORTING COUNTRY Ex-works price (EXW) FOB price CIF price Types of Price: EXW, FCA, FAS, FOB, CFR, CIF, DDP = =
27 27 Direktorat Jenderal Bea dan Cukai, Kementerian Keuangan Republik Indonesia b. Change in Tariff Classification (CTC) CC – Change in Chapter Perubahan Bab HS CTH – Change in Tariff Heading Perubahan Pos Tarif HS CTSH – Change in Tariff Subheading Perubahan Sub Pos Tarif HS CHAPTER HEADING SUB-HEADING • There must be a change to the HS code of the final good from the HS code of non- originating materials/ parts/ components used in its manufacture; and • When applying CTC Rule, it is essential to know the correct tariff heading assigned to materials as well as that of the finished goods. Negara terakhir yang melakukan perubahan HS bahan baku (non- originating) menjadi HS barang jadi, dianggap sebagai originating country
28 28 Direktorat Jenderal Bea dan Cukai, Kementerian Keuangan Republik Indonesia b. Change in Tariff Classification (CTC) (Cont’d) CHAPTER 26 ORES.SLAG AND ASH 2603 : COPPER ORES 2603 00 : Copper ores 2601 : IRON ORES 2601 11 : Non-agglomerated 2601 12 : agglomerated 2601 20 : roasted iron pyrites 2602 : MANGANESE ORES 2602 00 : Manganese ores (MATERIAL) Note CC : Change in chapter (2-digits tariff number change) CTH : Change in Tariff Heading (4-digits tariff number change) CTSH : Change in Tariff Sub-Heading (6-digitstariff number change) CHAPTER 74 COPPER AND ARTICLES THEREOF 7401 : COPPER MATTES 7401 10: Copper mattes 7401 20 : Cement Copper 7402 : UNREFINED COPPER 7403 : REFINED COPPER 7403 11 : Cathodes and section of cathodes 7403 12 : Wire-bars (GOODS) (MATERIAL) (Good) (material) (GOODS) CTSH CTH Murad Purba, 2011
29 29 Direktorat Jenderal Bea dan Cukai, Kementerian Keuangan Republik Indonesia b. Change in Tariff Classification (CTC) (Cont’d) Indonesia Chocolate block (1806.20) Indonesia Cane sugar (1701.11) Malaysia Cocoa butter (1804.00) Ghana Cocoa beans (1801.00) EKSPOR Ekspor cokelat batangan dari Indonesia menggunakan ATIGA (Form D):
30 30 Direktorat Jenderal Bea dan Cukai, Kementerian Keuangan Republik Indonesia c. Specific Process of Manufacture
31 31 Direktorat Jenderal Bea dan Cukai, Kementerian Keuangan Republik Indonesia c. Specific Process of Manufacture (Cont’d) Thailand (Party) Toasted Bread JAPAN HS 1905.40 HS Chapter 19 Other materials (origin of Thailand) Country B (Non-Party) HS 04.05 Butter HS Chapter 4 AJCEP PSR for 1905.40: CC* (*CC: Change of Chapter) PSR for toasted bread is “CC” and HS chapters of non-originating materials (flour and butter) are different from HS chapter of toasted bread. As a result, toasted bread can be qualified as an originating good of Thailand. Country A (Non-Party) HS 11.01 Flour HS Chapter 11
32 32 Direktorat Jenderal Bea dan Cukai, Kementerian Keuangan Republik Indonesia PRODUCED EXCLUSIVELY (PE) Goods produced in a Party exclusively from originating materials from one or more of the Parties • Exclusively means that the good must only contain materials that are considered originating from one or more of Parties. • What are considered as originating materials? 1. Goods wholly produced or obtained in a Party (WO) 2. Goods not wholly produced or obtained in a Party (usually has an RVC, CTC Rule, or Process Rule) 3. Goods produced in a Party exclusively from originating materials (PE) 1. A good is produced entirely from materials that are WO. 2. A good is produced entirely from materials that meet an RVC, CTC and/or Process Rule. 3. A good is produced entirely from materials that are considered PE. 4. A good is produced entirely from materials that are either WO, PE, or meets the requisite RVC, CTC or Process Rule. BEBERAPA SKENARIO PE
33 33 Direktorat Jenderal Bea dan Cukai, Kementerian Keuangan Republik Indonesia PRODUCED EXCLUSIVELY (PE) (Cont’d) WO WO WO PE WO
34 34 Direktorat Jenderal Bea dan Cukai, Kementerian Keuangan Republik Indonesia PRODUCED EXCLUSIVELY (PE) PE RVC 40% RVC 40% CC
35 35 Direktorat Jenderal Bea dan Cukai, Kementerian Keuangan Republik Indonesia PRODUCED EXCLUSIVELY (PE) PE PE PE
36 36 Direktorat Jenderal Bea dan Cukai, Kementerian Keuangan Republik Indonesia PRODUCED EXCLUSIVELY (PE) PE RVC 40% CC PE
37 37 Direktorat Jenderal Bea dan Cukai, Kementerian Keuangan Republik Indonesia RESUME WHOLLY OBTAINED/ PRODUCED 100% All Inputs from One Country 40% 60% Originating Inputs Non-Originating inputs VALUE ADDED RULE 25% 75% Originating Inputs Non-Originating Inputs CHANGE IN TARIFF CLASSIFICATION RULE 10% 90% Originating Inputs Non-Originating Inputs SPECIFIC PROCESS RULE PRODUCED EXCLUSIVELY 100% Inputs Exclusively from FTA Members Bahan baku berasal hanya dari 1 (satu) Negara Anggota Bahan baku berasal dari lebih dari 1 (satu) Negara Anggota yang telah memenuhi ketentuan origin Bahan baku dari Negara Anggota mencapai nilai persentase tertentu Bahan baku dari SELAIN Negara Anggota mengalami perubahan klasifikasi Bahan baku mengalami proses tertentu yang telah ditentukan * Nilai persentase hanya ilustrasi
38 38 Direktorat Jenderal Bea dan Cukai, Kementerian Keuangan Republik Indonesia RESUME Kondisi Origin Criteria berbeda-beda antar FTA/EPA/CEPA/EPA, misal: VALUE = (RVC) Originating Material Cost Labour Cost Overhead Cost Profit Others Cost + + + + X 100% FOB 10 AMS + China + Korea + Australia + New Zealand + Jepang 10 AMS + India + China + Korea + Australia + New Zealand + Jepang 10 AMS + China + Korea + Australia + New Zealand + Jepang CHAPTER HEADING SUB-HEADING Non-Originating Material SELAIN 10 AMS + Australia + New Zealand SELAIN 10 AMS + India SELAIN 10 AMS + China + Korea + Australia + New Zealand + Jepang
TERIMA KASIH https://linktr.ee/bravobeacukai info@customs.go.id Bravo Bea Cukai @bravobeacukai

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