KEMENTERIAN KEUANGAN REPUBLIK INDONESIADIREKTORAT JENDERAL BEA DAN CUKAI

Yth. 1. Para Kepala Kantor Wilayah Direktorat Jenderal Bea dan Cukai2. Para Kepala Kantor Pelayanan Utama Bea dan Cukai3. Para Kepala Kantor Pengawasan dan Pelayanan Bea dan Cukaidi seluruh Indonesia.

SURAT EDARANNOMOR SE - 23 /BC/2013

TENTANG

PEDOMAN PELAKSANAAN PENELITIAN SURAT KETERANGAN ASAL (SKA) TERKAITDENGAN PERUBAHAN OPERATlONAL CERTIFICATlON PROCEDURES

DALAM SKEMA ASEAN-KOREA FREE TRADE AREA (AKFTA) DANASEAN TRADE IN GOODS AGREEMENT (ATlGA)

A. Umum

1. Bahwa terdapat perubahan Operational Certification Procedures (OCP) dalam skemaASEAN-Korea Free Trade Area (AKFTA) yang dituangkan dalam The Decision toEndorse The Amendment of Appendix 1 (Operational Certification Procedures for TheRules of Origin) of Annex 3 (Rules Of Origin) of The Agreement on Trade In Goods padapertemuan ke-8 the ASEAN-Korea FTA Implementing Committee tanggal 25 -27 Juni2013, di Seoul, Korea yang ditandatangani dan disahkan sesuai The Second Protocol toAmend The Trade In Goods Agreement Under The Framework Agreement OnComprehensive Economic Cooperation Among The Governments of Korea and TheASEAN Member States.

2. Bahwa terdapat perubahan Operational Certification Procedures (OCP) da/am skemaASEAN Trade In Goods Agreement yang dituangkan dalam The Amended ATIGA OCPdan Box 9 CO Form D ATlGA yang ditandatangani dan disahkan pada AFTA Council ke27 tanggal19 Agustus 2013 di Brunei Darussalam.

3. Bahwa Direktur Jenderal Kerjasama Perdagangan Internasional, KementerianPerdagangan telah mengirimkan Surat Nomor 793/KPI/SD/10/2013 tanggal 17 Oktober2013 tentang The Implementation Issues of ASEAN-Korea Free Trade Agreement danNomor 929/KPI.3/SD/1212013 Tanggal 11 Desember 2013 tentang Penghapusan FOBpada SKA Fonm D.

4. Berdasarkan pertimbangan sebagaimana dimaksud pada angka 1, angka 2, dan angka 3maka dipandang perlu untuk menerbitkan Surat Edaran tentang Pedoman PelaksanaanPenelitian Surat Keterangan Asal (SKA) Terkait Dengan Perubahan OperationalCertification Procedures Dalam Skema ASEAN-Korea Free Trade Area (AKFTA) DanASEAN Trade In Goods Agreement (ATlGA).

B. Maksud dan Tujuan

Sural Edaran ini mempunyai maksud dan lujuan sebagai pedoman dalam pelaksanaanpenelilian Sural Kelerangan Asal (SKA) skema ASEAN-Korea Free Trade Area (AKFTA) danASEAN Trade In Goods (AT1GA).

C. Ruang Lingkup

Sural Edaran Direklur Jenderal Bea dan Cukai ini hanya mencakup penelilian SKA skemaASEAN-Korea Free Trade Area (AKFTA) dan ASEAN Trade In Goods (ATIGA).

D.Dasar

1. Undang-Undang Nomor 10 Tahun 1995 lenlang Kepabeanan sebagaimana lelah diubahdengan Undang-Undang Nomor 17 Tahun 2006.

2. Peraluran Presiden Republik Indonesia Nomor 2 Tahun 2010 lenlang PengesahanASEAN Trade In Goods Agreement (Pengesahan Perdagangan Barang ASEAN).

3. Peraturan Presiden Republik Indonesia Nomor 61 Tahun 2012 lenlang PengesahanSecond Protocol To Amend The Agreement On Trade In Goods Under The FrameworkAgreement On Comprehensive Economic Cooperation Among The Govemments Of TheMember Countries Of The Association Of Southeast Asian Nations And The Republic OfKorea (Prolokol Kedua Unluk Mengubah Perselujuan Perdagangan Barang DariPerselujuan Kerangka Kerja Mengenai Kerjasama Ekonomi Menyeluruh AnlarPemerinlah Negara-Negara Anggola Perhimpunan Bangsa-bangsa Asia Tenggara DanRepublik 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 unlukmemperoleh 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 perlumencanlumkan nilai FOB apabila barang yang diimpor menggunakan krileria asalbarang selain Regional Value Content (RVC).

2) SKA Form AK sebagaimana dimaksud pada angka 1) dialas menggunakanformal SKA Form AK yang baru dengan perubahan pada kolom 9 SKA form AKsesuai Lampiran I Sural Edaran ini.

c. Penerapan sebagaimana huruf a dan b mulai diberlakukan pada langgal 1 Januari2014, dengan kelenluan sebagai berikut:

1) Unluk negara ASEAN selain Myanmar dan Cambodia lerdapal masa lransisiselama 6 bulan sehingga SKA form AK yang lama masih dapal dilerima sampaidengan langgal 30 Juni 2014.

2) Untuk Myanmar dan Cambodia terdapat masa transisi selama 2 tahun dihitungmulai tanggal berlaku sehingga SKA form AK yang lama masih dapat diterimasampai 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 perlumencantumkan nilai FOB apabila barang yang diimpor menggunakan kriteriaasal barang selain Regional Value Content (RVC).

2) SKA Form 0 sebagaimana dimaksud pada butir a diatas menggunakan formatSKA Form 0 yang baru dengan perubahan pada kolom 9 SKA form 0 sesuaiLampiran II Surat Edaran ini.

b. Penerapan huruf a mulai diberlakukan tanggal 1 Januari 2014, dengan ketentuansebagai berikut:

1) Untuk negara anggota AT1GA selain Myanmar dan Cambodia terdapat masatransisi selama 6 bulan sehingga SKA form 0 yang lama masih dapat diterimasampai dengan tanggal 30 Juni 2014.

2) Untuk Myanmar dan Cambodia terdapat masa transisi selama 2 tahun, dihitungsetelah 3 bulan sejak tanggal berlaku yaitu sejak tanggal 1 April 2014, sehinggaSKA form 0 yang lama masih dapat diterima sampai dengan tanggal 31 Maret2016.

3. Selain ketentuan yang diatur dalam angka 1 dan angka 2, berdasarkan Surat DirekturJenderal Kerjasama Perdagangan Internasional, Kementerian Perdagangan Nomor793/KPI/SD/10/2013 tanggal 17 Oktober 2013 tentang The Implementation Issues ofASEAN-Korea Free Trade Agreement, atas Surat Keterangan Asal (SKA) skemaASEAN-Korea Free Trade Area (AKFTA) juga berlaku penggunaan electronically signedand stamped CO sepanjang tercetak sesuai dengan ketentuan yang diatur dalam rule 5OCP 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 Jakartapada tanggal 30 De,ember 20i3

-AG NG KUSWANDONONIP 19670329199103 1001

Tembusan:1. Menter; Keuangan;2. Sekretaris Direktorat Jenderal Sea dan Cukai;3. Para Direktur danTenaga Pengkaji di Lingkungan Direktorat Jenderal Sea dan Cukai;4. Kepala Pusat Kepatuhan Internal Kepabeanan dan Cuk

Lampiran ISurat Edaran Direktur Jenderal Bea dan Cuka iNomor SE- IBC12013tentang Pedoman Pelaksanaan Penelitian Surat Keterangan Asal (SKA) TerkaitDengan Perubahan Operational Certification Procedures Dalam Skema ASEAN­Korea Free Trade Area (AKFTA) Dan ASEAN Trede In Goods Agreement (ATlGA)

Form AKOrigillll i (Du p llcute/Tripticatc)

Reference No.

1. GOQ<.1s consign ed tram(Exporter's business name. KOREA·ASEAN FREE TRADE AREA

address. comuryj PREFERENTIAL TAR IFF

CERTIFICATE OFORIGrn(C ombincd Declaration and Certificatc)

:!. Goods ccnsigned III tc onslguee's name. add ress, FORM AK

coururyt Is!>U eJ in(Country!

Sec Not es O va- Ieaf

,.Means of tran spcrt and route (35 far as kn own) 4. For Official Usc;

Departure d ale 0 Preferential Tre atment Given Under Korea· ASEANFree Trnde Area Preferenual Tilriff'

Vessel 's nam e/Aircraft etc . 0 Preferen tia l Treatm ent Not Given (p leas estale (CllSllnls)

Pan of'Disc harge

............................. ............. ....... ,._ ........... ,..............,Signatur e of Authorised Sig natory uCtlle ImportingCountry

5. Item 6. M arlc.san d i. Number and t>pe of 8 . Or ig in criterion 9. Gross 10. Number andnumber numbers en packages. description of (see Not es weight or date of

packa ges g oods (including quant ity ovcrlcal) olha quan t ily Invoiceswhere appropr iatc and HS and value

(FOB only whennvc c rne rton is

number onhe: hnpornng used )counll)'J

11. Declarat ion by the exporter 12. Ccrtnlca tion

l 'he unde-s igned hcs-cby decre-es tllallhe abo....e II is h ac:by cert ified, Ollthe basis of contro lde ta ils and stlltt:ment are COfTt;cI: that all the good s carri ed out , that the declarat lcn by thewere pnxJUl.:N ill exp orter is COfTccI .

...... ....... ............. ............ .....................(Country )

and tha t they comply Wilh (he orig in requ irem ents!Opecifi cd fOfth e.se .~Ol'lds in the KORF-~·ASeAN

Fr ee Trade Area Pr eferen tial Thriff for the goodsexported t il

., .,............. .. .................................... ....(hnportiu.~ Cotmtl)·)

.. .. ...... ............ ... .•.__....-...... ~ ........... .. ..._..• ... ... .. ........_.............................. -..................Place mill Ju le, s ignatur e of Place uncldare, signature aud s tamp uf

authori sed sign atory certifying authority

13 .

o Th ird Count ry tnvcic fn.. D E.xhibition a B ack-rc-B ack CO

-1-

OVERLEAF NOTE S

CAMBODIA

PHILIPPINES

LAOS

rm, orra m criter ia met, In e mann er own m e 0 owmz te e:

Circum stances ofproduction or manufacture in th e first Insert in box 8country named in box 11 of thi s form

Goods wholly obtained or produced in the territory of the 'WO"

exporting Party

(b) Goods sat isfying Rule 4 .1 o f Annex 3 (Rules o f Origin) "CTH" orof the AKITA "RVC4QO,.."

(c) Goods satisfying the Product Specific Rules. Change in Tariff Classification - " CT C'

- Wholly Obtained or Produced in the territory ofany - "WO-AK"Party

- Regional Value Content - "RVe ' that needs to be met for thegood to qualify as origina ting; e.g."'RVC 45%"

• Regi onal Value Content + Change in Tariff - The comb ination rule that needs toClassification be met for good to qualify as

originating; e.g. "CTH + Rve 4o% "• Specific Processes "Specific Processes"

Cd) Goods satisfying Rule 6 "'Rule 6"

1. Parties which accept this Iorm for the purpose of preferential tariff under the KOREA-ASEAN Free TradeAgreement (KAFTA) ;

BRUNEI DARUSSALAMINDONESIAREPUBUC OF KOREAMALAYSIAMYANMARSINGAPORETHAl LAND VIETNAMCONDITIONS: To enjoy preferen tial tar iff under the KAFT A.goods sent to any Part ies listed above:(1) must fall within a description ofgoods eligib le for concessions in th e country of destina tion;(ii) mus t comply with the consignment cond itions: in acco rdance with Rule 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 ofOrigin) o f the K.l\FTAORIGIN CRlTERIA: For goods that meet the origin criteria, the exporter and/or produce r must indicate in box 8 of

the oria i . in th sh in the fol lowi bl

2.

3.this Fa

4. EACH ARTICLE MUST QUAUFY . It should be noted that all the goods In a cons ignmen t must quahfy separatelyin the ir own right. This is of partic ular relevance when similar articl es of different sizes or spare parts are sent5. DESCRIP TION OF GOODS: The description of goods must be sufficiently detai led to enable the goods to beidentified by the Customs Officers exam ining them. Any trade mark shall also be specified .6 FREE-ON-B OARD (FOB) VALUE : Th e FOB va lue in Box 9 shall be re flected on ly when the Reg ional ValueCo nte nt criterion is applied in determining the origin of goods. The CO (Form AK) Issued to and from Camb odi a andMyanmar shall re flec t the FOB val ue, regar dl ess of the origin criter ia used. for the next rv..o (2) years upon theimp lementa 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 incolum n 4 whether or not preferential tariff is accorded.10. TIDRD COUNTRY lNVOIONG: In cases where: invoices are: issued by a third countryv " the Third CountryInvoicing" box should be ticke (V) and such informations as name and country of the company issuing the invo ice shall beindicated in box 7.11. EXHIBITIONS: In cases where goods are sent from the territory of the expor ting Party for exhibition in anothercountry and sold during or after the exhibi tion for importation into the terntory of a Party, in accordance with Rule 20 of theOperational Certification Proce dures . the "Exhibitions" box should be ticked (,,) and the name and address of the exhibiti onindicated in box 2.12. BACK-TO-BACK CERTrFICATE OF ORIGIN : In cases of Back -to-Beck CO. in accordance with Rule 7 (2) of theOperationa l Certifi cation Procedures, the "Back-to -Beck CO " box should be ticked ("\~ .

-2-

Original (Duplicateffriplicate)(Additional Page)

ReferenceNo.

5. Itemnumber

6. Marks andnumbers onpackages

7. Numberand type ofpackages, description ofgoods (includingquantity

number of the importingcountry)

8. Origin criterion(see Notesoverleaf)

9. Grossweight orother quantityand value(FOB only when

RVC criterion isused)

10. Number anddate ofInvoices

I I. Declaration by the exporter

The undersigned hereby declares that the abovedetails and statement are correct; that all the goodswere produced in

(Country)

and that they comply with the origin requirementsspecified for these goods in the KOREA·ASEANFree Trade Area Preferential TaritTfor the goodsexported to

(Importing Country)

Place and date, signature ofauthorised signatory

12. Certification

It is hereby certified, on the basis of controlcarriedout, that the declaration by theexporter is correct.

Placeand date, signature and stamp ofcertifying authority

DIRE ~TU.k JENDERAL,

....... 1l'lJ fill III. _v ·.

AGUN PKUSWANDONONIP 19'70329 199103 1001

Lampiran IISurat Edaran Direktur Jenderal Sea dan CukaiNomor SE- IBC/2013tentang Pedoman Pelaksanaan Penelitlan Surat Keterangan Asal (SKA) TerkaitDengan Perubahan Operational Certification Procedures Dalam Skema ASEAN­Korea Free Trade Area (AKFTA) Dan ASEAN Trade In Goods Agreement (AT/GA)

Or ig inal (D uplicate/Trip licate)

Refer enoe No.

1. Goods consigned fr om (Ex port er ' s bu siness n am e. ASE AN mADE IN GOODS AGR EEMEN TI

address , countryJ A SEAN IN DUS TR IAL COOP ERATION SQ;EME

CER TI FICATE OF OR IGIN

ICombin ed Decl ar ation and Ce r1i f iCiite )

2 . Goods con si g ned t o (C onsi gn ee ' s name . 8dd r. ss , FORM 0

country! Issu ed in(Coun t ryl

See Overleaf N otes

3 . Maans a t t ran spor t and route l . s t a r 83 kn ow n ) 4 . For Offioial Use

Depart u re d a t e 0 Pr eferential Treat m en t Gv. n U nder ASEANTrade in G o ods Agreement

V es:!!ol ' s name/Aircraft eto. 0 Prere-enuat T reatment Given U nd er ASEANIndustrial Cooperation Scheme

0 Pr. t ..... nti.1 TUlatment Not O ven IPI . u.Port of Diseharg . s t et. r••,on/s)

............, ............. .............................. ...............,... ......Signature of Au thor iaa d S ignatory o f t he lmpor1ingC ou nt ry

6 . tt em B. Marks and 7 . N umber and type of e. Origin orit er ion 9 . Gross .......eigh t 1 0 . Number andnu mb er numbers on packages. de sc r iption o f Is. e Overteaf or other date o f

packagas g ood s (in olud ing quanti ty N o t es) quan t ity IIlnd in -..oio es.......her. ap p ro pr ia t e and HS valulII l FO BInum be r o f th e importing w he re RVC i sccuntrvl app lied

-

1 1 . oeeteeett cn b y t he exporter 12 . Cer1ification

The un der:!!ig ned hereby d eclare, th at t he above It 115 h . t1tb y certified . on t he basi, of con trolde tails an d stat em en t are oorr ect; t hat all t he 9 0 0cl:s oarri ed out, t hat the de cl aration b y thewere produc ed in ex aorter is ecereot .

.......................... ..................................lCoun t ry)

lind t hat th~ compl y with the ori g in requir emenbspecified f or these goods in t he A SEAN Tr Olde inGoods A greament for t h e good s Il x po rt ad to

.............................................................(Im por t in g Count ry!

...................................... .............. ........ ................................. .......... ....... ....................... ......PI. ce and d ate , sig n a t u r e of P llIOe snd d at e, si g ns tu r . and , tamp o f

authori se d si gna tory oerti fying . uthorit y

1 30 Third Country In v oi c ing 0 Emib ition

u A oeum ula llon c De M in imis

0 Ba ok --to-Back CO 0 Iss ued Retroaot iv ely

" Partial C umul.tion -DIR ~JENDERAL'

~ ill III LuI.

AGU~G KUSWANDONONIP 19670329 1991 03 1001