Ijepa Coo Manual

The Project for Strengthening of the Utilization of IJEPA
(Indonesia-Japan Economic Partnership Agreement)
March 2014
To Whom It May Concern
Re: IJEPA COO Manual
We are pleased to send IJEPA COO Manual which was developed through the
activities of the Project for Strengthening of the Utilization of IJEPA (IndonesiaJapan Economic Partnership Agreement), Technical Cooperation Project between
Ministry of Trade and Japan International Cooperation Agency (JICA).
This Manual explains the important information and knowledge concerning the usage
methods of IJEPA COO and the examination points of IJEPA COO in Japan Customs.
We hope this IJEPA COO Manual will be useful for you.
The Project for Strengthening of the Utilization of IJEPA,

Technical Cooperation Project between Ministry of Trade and JICA
IJEPA COO MANUAL

March 2014
The Project for Strengthening of the Utilization of IJEPA

(Indonesia-Japan Economic Partnership Agreement)
Technical Cooperation between Ministry of Trade
and Japan International Cooperation Agency
Daftar Isi
Panduan Pengantar Pemanfaatan SKA IJEPA (IJEPA COO) 1
I. Keuntungan Pemanfaatan Tarif Preferensi IJEPA 2
II. Perbedaan antara EPA dan FTA 6
III. Metode Pemanfaatan Tarif Preferensi IJEPA 7
A) Mengidentifikasi kode item barang (Kode HS) 8
B) Konfirmasi Tingkat Tarif11
C) Konfirmasi ROO (Rules of Origin)13
D) Memperoleh SKA IJEPA 15
Pemeriksaan Dokumen untuk Surat Keterangan Asal (SKA)18
I. Permasalahan pada saat Pemeriksaan Dokumen / Kasus IJEPA 19
II. Prosedur di Bea Cukai untuk Tarif Preferensi 21
A) Persyaratan Prosedural 21
B) Prosedur Bea Cukai untuk Tarif Preferensi di Jepang23
III. Pemeriksaan Dokumentasi SKA 24
Introduksi24
A) Pengecekan Apakah SKA Diterbitkan secara Benar atau Tidak29
B) Mencocokkan antara Barang Impor dan Barang yang Dinyatakan
di SKA46
C) Pengecekan Origin Criteria yang Dibuktikan oleh Otoritas
Penerbit56
IV. Informasi yang Berguna 68
A) Website Bea Cukai Jepang 68
B) Sistem pengacuan terlebih dahulu (Advance Ruling System)69
Lampiran 1 / Flow-Chart: Application Procedure of IJEPA COO

Lampiran 2 / IJEPA OPERATIONAL PROCEDURES referred to in Chapter 2
(Trade in Goods) and Chapter 3 (Rules of Origin)
Lampiran 3 / Notes on the completion of COO for IJEPA (English and
Indonesian)
Panduan Pengantar
Pemanfaatan SKA IJEPA
(IJEPA COO)
Bab ini menjelaskan pengetahuan dasar dan metode
pemanfaatan sistem tarif preferensi IJEPA. Jika memanfaatkan
skema tarif preferensi IJEPA untuk ekspor ke negara Jepang,
bisa menjalankan bisnis dengan kondisi yang lebih unggul dari
segi kepabeanan/tarif.
Pertama, dijelaskan I.) Keuntungan pemanfaatan tarif
preferensi IJEPA, dan selanjutnya dijelaskan II.) Perbedaan
antara EPA dan FTA, dan terakir dijelaskan III.) Metode
pemanfaatan konkret mengenai tarif preferensi IJEPA.
I. Keuntungan Pemanfaatan Tarif Preferensi

IJEPA
Ketika barang ekspor dari berbagai negara diimpor oleh
negara Jepang, pada umumnya harus membayar tarif
impor yang ditentukan oleh pemerintah Jepang.
Berdasarkan aturan dasar yang ditetapkan oleh WTO,
diimplementasikan tingkat tarif impor yang sama terhadap
hampir semua negara. Tarif impor tersebut disebut tarif
MFN (Most-Favored-Nation). (Kasus 1)
Namun demikian, karena antara pemerintah Indonesia dan
Jepang telah menyepakati EPA (IJEPA) dan telah
ditetapkan tarif impor yang lebih rendah daripada tarif MFN
(tarif preferentif IJEPA), maka dengan memanfaatkan tarif
preferensi IJEPA ini, Indonesia bisa melaksanakan
kegiatan ekspor ke negara Jepang dengan tarif yang lebih
rendah daripada negara lain. (Kasus 2)
Indonesia
Indonesia
J apan
J apan
Contoh Kasus Tingkat Tarif IJEPA yang Unggul

Pada gambar di bawah ini, ditunjukkan contoh
item/barang yang diterapkan tarif impor yang rendah
dengan memanfaatkan tarif preferensi IJEPA.
Dalam skema IJEPA, diterapkan penurunan tarif untuk
sejumlah item antara lain produk pertanian dan perikanan
serta produk olahannya, tekstil dan produknya, alas kaki,
produk dari kulit, dan sebagainya.
Kode HS
Item
versi 2012
Tarif
MFN
Tarif
GSP
Jul. Apr.
Kelas
2008 2009
Apr.
2010
Tarif IJEPA
Apr. Apr.
2011 2012
Apr.
2013
Apr.
2014
Apr.
2015
0306.16-200, Udang kecil dan udang biasa air

Tidak di1.0%
0306.17-200 dingin (dibekukan)
setting
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
9.0%
8.3%
7.5%
6.8%
6.0%
0%
0%
0%
0%
0%
0%
0306.19-190 Udang (Dibekukan)
2.0%
Tidak disetting
0714.20-100 Ubi jalar (Dibekukan)
12%
Tidak diB15 11.3% 10.5% 9.8%

setting
Buah-buahan yang dibekukan

0811.90-220 lain (tanpa pemanis/ gula)
tambahan: pepaya, mangga, dll
7.2%
3.6%
5.0%
3.5%
B5
3.0% 2.4%
1.8%
1.2%
0.6%
0%
0%
0%
Bubuk kakao (tidak

1805.00-000 mengandung gula tambahan
/pemanis lainnya)
12.9%
10.5%
B7
9.2% 7.9%
6.6%
5.3%
3.9%
2.6%
1.3%
0%
6101, 6103,
Pakaian Pria
6105
7.4% Tidak di10.9% setting
0%
0%
0%
0%
0%
0%
0%
0%
6102, 6104,
Pakaian Wanita
6106
7.4% Tidak di10.9% setting
0%
0%
0%
0%
0%
0%
0%
0%
1803.10-000
Pasta kakao (tidak dihilangkan

lemaknya)
0%
0%
Ada beberapa pola penurunan tarif preferensi IJEPA. Untuk item di Kelas A,
tarifnya dihilangkan pada saat IJEPA diberlakukan (1 Juli 2008). Untuk item B5
(B7/B15), tarifnya dihilangkan dengan penurunan setiap tahun selama 6 kali (8
kali / 16 kali) dengan skala penurunannya sama tiap tahun (Penurunan pertama:
1 Juli 2008, Penurunan ke-2 dan seterusnya: setiap tanggal 1 April diatas tahun
2009)
Hubungan dengan Tarif GSP
Tarif GSP (Generalized System of Preference) adalah

tingkat tarif yang diterapkan untuk produk dari negaranegara sedang berkembang termasuk Indonesia yang
diekspor ke negara Jepang, dan dikenakan tingkat tarif yang
lebih rendah daripada tarif MFN.
Untuk item yang telah dijanjikan dihapus/diturunkan tarif
dengan IJEPA yang sudah diberlakukan (item yang
diterapkan tarif preferensi IJEPA), pada dasarnya tidak
diterapkan tarif GSP.
Namun demikian, diantara item yang dikenakan tarif GSP,
item yang tidak dijanjikan penghapusan/penurunan tarif
melalui IJEPA maupun item yang sudah dijanjikan
penghapusan/penurunan namun tarif GSP lebih rendah
daripada tarif IJEPA, maka item tersebut tetap dikenakan
tarif GSP. Kode HS item tersebut secara konkretnya bisa
dilihat di slide berikut:
Item yang bisa diterapkan tarif GSP dari Indonesia

(pada bulan April 2013)
1. Item yang dikecualikan dari penurunan tarif IJEPA

(renegosiasi, eksepsi) dapat memanfaatkan tarif GSP (102
item)
0206.30-091 1515.90-410 1604.17-000 1605.55-010 1806.10-200 2101.30-000 2918.15-010

0206.41-090 1521.90-010 1604.19-090 1605.55-090 1806.20-290 2102.10-000 3505.10-100
0206.49-091 1602.20-091 1604.20-020 1605.56-010 1806.32-220 2106.90-251 3505.10-200
0306.11-100 1602.90-290 1604.32-010 1605.56-090 1806.90-220 2106.90-297 3505.20-000
0306.12-100 1603.00-010 1605.10-021 1605.57-000 1901.90-230 2204.10-000 4114.10-000
0306.14-100 1604.11-010 1605.10-029 1605.58-010 1902.40-000 2204.29-090 4114.20-010
0306.15-100 1604.12-000 1605.30-010 1605.58-090 1905.10-000 2204.30-200 4114.20-090
0306.19-110 1604.13-010 1605.40-011 1605.59-111 1905.20-000 2205.10-000 4302.11-000
0306.21-500 1604.13-090 1605.51-010 1605.59-119 1905.40-000 2205.90-200 4302.19-020
0306.22-500 1604.14-010 1605.51-090 1605.59-210 1905.90-313 2206.00-210 4302.19-090
0306.24-500 1604.14-091 1605.52-000 1605.59-291 1905.90-319 2206.00-228 4302.20-090
0306.25-200 1604.14-092 1605.53-010 1605.59-299 1905.90-329 2206.00-229 4302.30-029
0306.29-510 1604.14-099 1605.53-090 1605.61-000 2001.90-250 2208.90-123
0901.21-000 1604.15-000 1605.54-011 1605.62-000 2101.11-100 2208.90-129
0901.22-000 1604.16-000 1605.54-019 1605.69-100 2101.12-110 2918.14-000
2. Item yang tarif GSP lebih rendah daripada tarif preferensi

IJEPA (1 item)
2906.11-000
Informasi dari Web Site (Bahasa Jepang)

http://www.customs.go.jp/kyotsu/kokusai/seido_tetsuduki/tokkei/indonesia.pdf
5
II. Perbedaan antara EPA dan FTA

FTA adalah singkatan dari Free Trade Agreement yang
berarti Perjanjian Perdagangan Bebas. FTA adalah
perjanjian internasional yang dibuat diantara negara dan
wilayah untuk tarif yang dikenakan untuk ekspor-impor
dan menghilangkan regulasi untuk pelaksanaan kegiatan
sektor jasa.
EPA adalah singkatan dari Economic Partnership
Agreement, yang berarti Perjanjian Kemitraan Ekonomi.
EPA adalah perjanjian internasional yang lebih
komprehensif dimana memiliki konten FTA dan hal-hal lain
seperti penataan iklim investasi, perpindahan manusia,
penguatan perlindungan terhadap kekayaan intelektual,
kerjasama teknis, dan sebagainya.
III. Metode Pemanfaatan Tarif Preferensi IJEPA
Berikut ini adalah prosedur untuk memanfaatkan tarif preferensi

IJEPA. Akan dijelaskan sesuai dengan urutan seperti dibawah
ini:
A)
Mengidentifikasi kode item barang (Kode HS)
B) Mengecek tingkat tarif (konfirmasikan apakah diterapkan

tarif IJEPA)
C) Mengecek ROO / Rules of Origin (konfirmasi apakah
memenuhi ROO)
D) Mengajukan SKA dan memperolehnya
A) Mengidentifikasi Kode Item Barang (Kode HS)
Apa itu Kode HS (HS Code)?

Pertama, perlu mengidentifikasikan kode item (kode HS)
barang ekspor.
Kode HS adalah nomor yang ditentukan oleh perjanjian
internasional, dan pada saat mengekspor/impor, setiap
barang diklasifikasikan ke dalam kode HS tertentu. Dari
kode HS tersebut, bisa diketahui tingkat tarif dan ROO.
Kode HS Jepang terdiri dari 9 digit, dimana chapter: 2
digit atas, Heading: 4 digit atas dan Sub-Heading: 6 digit
atas yang ditambahkan klasifikasi detail nasional (3 digit
bawah).
6 digit pertama kode HS adalah sama di seluruh dunia,
dan lebih detailnya ditentukan oleh setiap negara.
Sebagai contoh, Kode HS Indonesia terdiri dari 10 digit,
yakni Sub-Heading: 6 digit atas ditambah Klasifikasi
detail nasional (4 digit bawah)
Di gambar berikut ini menunjukkan bagaimana caranya
membaca Kode HS dalam daftar tarif Jepang (Japans
Tariff Schedules).
Contoh: Cara membaca Kode HS di Japans Tariff Schedule

Web-site Image (http://www.customs.go.jp/english/tariff/index.htm)
Chapter 62 Articles of apparel and clothing accessories, not knitted or crocheted.

Chapter:
2 digits
Statistical code
H.S. code
Heading:
4 digits
62.01
Description
Men's or boys' overcoats, car-coats, capes, cloaks, anoraks
(including ski-jackets), wind-cheaters, wind-jackets and similar
Overcoats, raincoats, car-coats, capes, cloaks and similar articles :
Sub-Heading:
6 digits
6201.11
Of wool or fine animal hair

100 1 Containing furskin
200 2 Other
Klasifikasi
detail nasional:
9 digits
6201.12
Of cotton
200 2 Other
6201.13
Of man-made fibres
200 2 Other
6201.19
Of other textile materials

200 2 Other
Cara Memeriksa Kode HS

Untuk SKA IJEPA, dibutuhkan pengisian Kode HS barang
ekspor (Sub-Heading: 6 digit atas). Selain itu, ada banyak
tarif preferensi IJEPA yang ditentukan pada setiap
klasifikasi detail nasional (Jepang: 9 digit). Oleh karena
itu, ketika memanfaatkan tarif preferensi IJEPA, harus
mengonfirmasikan 6 digit Kode HS barang ekspor
maupun 9 digit Kode HS klasifikasi detail nasional di
Jepang.
Cara memeriksa: Karena 6 digit Kode HS itu sama di
seluruh dunia, maka dapat mengacu pada Indonesian
Customs Tariff Book dll yang diterbitkan oleh Direktorat
Jenderal Bea dan Cukai Kementerian Keuangan. 9 digit
Kode HS klasifikasi detail nasional Jepang dapat
mengacu pada web site Japan Custom dibawah ini
(Japans tariff Schedule)
http://www.customs.go.jp/english/tariff/index.htm
Namun demikian, yang menentukan item/barang

dikategorikan Kode HS mana yaitu pada saat pengurusan
impor di Jepang oleh petugas Bea Cukai Jepang, maka
diimbau bahwa identifikasi Kode HS dikonfirmasikan oleh
Bea Cukai Jepang melalui importir di Jepang.
10
B) Konfirmasi Tingkat Tarif
Setelah
dikonfirmasikan
Kode
HS,
selanjutnya
memeriksakan
tingkat
tarif.
Tingkat
tarif
bisa
dikonfirmasikan dengan daftar tarif (Japans Tariff
Schedule) Bea Cukai Jepang. Silakan mengacu pada
gambar pada slide berikut.
Ada 2 metode utama dalam hal penurunan tingkat tarif

preferensi IJEPA sebagai berikut:
1) Item yang dihapus tarifnya langsung pada saat IJEPA
diberlakukan (Tanggal 1 Juli 2008: tarifnya 0%)
2) Item yang tarifnya diturunkan secara bertahap setelah
IJEPA diberlakukan (Diturunkan secara bertahap dari
tarif standar dengan skala penurunan yang sama.
Penurunan pertama dilakukan pada tanggal 1 Juli
2008, dan kedua kali dan seterusnya dilaksanakan
pada setiap tanggal 1 April di atas tahun 2009).
Selain itu, ada item-item di luar lingkup tarif preferensi

IJEPA, dan item-item tersebut dikenakan tarif biasa (tarif
MFN). Seperti telah dijelaskan di bagian Hubungan
dengan Tarif GSP, untuk sebagian item tetap diterapkan
tarif GSP.
Metode penurunan tarif preferensi IJEPA dapat mengacu pada
Perjanjian IJEPA Annex 1. Versi bahasa Inggris dapat didownload dari
web site Departemen Perdagangan di bawah ini:
http://ditjenkpi.kemendag.go.id/website_kpi/index.php?module=ijepa2
11
Daftar Tarif Jepang / Japans Tariff Schedule (Bea Cukai

Jepang)
Web-site Image (http://www.customs.go.jp/english/tariff/index.htm)
Tarif yang paling rendah di antara

general, temporary WTO adalah
tarif MFN.
Tarif preferensi IJEPA

lihat di sini!
Chapter 20 Preparations of vegetables, fruit, nuts or other parts of plants.

Statistical code
H.S. code
Description
Vegetables, fruit, nuts and other

edible parts ofplants, prepared or
preserved by vinegar or acetic acid
2001.1
Cucumbers and gherkins
100 1 Containing added sugar
200 2 Other
2001.9
Other
1 Containing added sugar
Tariff rate
Tarif rate (EPA)
General Temporary WTO GSP LDC Singapore Mexico Malaysia Chile Thailand Indonesia Brunei ASEAN Philippines Switzerland VietNam India Peru
20.01
15%
12%
(15%) 12% Free

(12%) 9% Free
5.5%
4.4%
(1) Papayas, pawpaws, avocados, guavas,

durians, bilimbis, champeder, jackfruit,
bread-fruit, rambutan, rose-apple jambo,
jambosa diamboo-kaget, chicomamey,
110 cherimoya, kehapi, sugar-apples,
10%
bullock's-heart, passion-fruit,
dookookokosan, soursop, litchi, mangoes
and mangosteens
7.5% 3.8% Free
10.5%
Free
16.8%
Free
(15%) 12% Free
120 (2) Sweetcorn

130 (3) Young corncobs
140 (4) Other
2 Other
17.5%
28%
15%
(1) Papayas, pawpaws, avocados, guavas,

durians, bilimbis, champeder, jackfruit,
bread-fruit, rambutan, rose-apple jambo,
210 jambosa diamboo-kaget, chicomamey,
10%
cherimoya, kehapi, sugar-apples,
bullock's-heart, passion-fruit,
dookookokosan, soursop and litchi
220 (2) Mangoes and mangosteens

230 (3) Sweetcorn
240 (4) Young corncobs
(5) Other
250 - Ginger
290 - Other
9%
12.5%
25%
12%
Free
Free
3.3% 4.4% 4.4%

2.5% 3.3% 3.3%
5.5%
4.1%
6.8%
5.5%
6.8%
5.5%
5.5%
4.1%
8.2%
6.5%
6.5%
4.9%
8.7% 8.7%
6.5% 6.5%
Free
Free
Free
Free
Free
Free
Free
Free
Free
Free Free
1.3%
9.5%
5.5%
Free 1.3% 3.8%

8.4% 9.5% 9.5%
3.3% 4.4% Free
2.6%
10.5%
5.5%
2.6% 4.8%
10.5% 10.5%
6.8% 6.8%
2.6%
7.6%
5.5%
5.7%
11.6%
8.2%
5.7% 7.60% 6.6%

11.6% 12.2% 13.7%
6.5% 8.7% 8.7%
Free
Free
6%
3% Free
Free
Free
Free
Free
Free
Free
Free
Free
Free
Free Free
6%
7.5%
15%
(12%)
3% Free
Free
9% Free
9% Free
Free
0.9%
5.5%
Free Free Free

Free 0.9% 0.9%
2.5% 3.3% 3.3%
Free
1.9%
4.1%
Free
1.9%
6.8%
Free
3.4%
6.8%
Free
1.9%
4.1%
4.1%
Free
4.1%
8.2%
Free
2.8%
4.9%
Free Free
5.5% 4.7%
6.5% 6.5%
2.5% 3.3% 3.3%
4.1%
5.5%
10.4%
5.5%
6.5%
1.5%
4.9%
6.5% 5.6%
4.4%
12
Free
Free
C) Konfirmasi ROO / Rules of Origin
Untuk memanfaatkan tarif preferensi IJEPA, produk

ekspor perlu memenuhi ROO IJEPA. ROO IJEPA adalah
aturan untuk menentukan apakah produk yang
bersangkutan merupakan produk berasal dari Indonesia /
Jepang (apakah produk yang bersangkutan memiliki
kualifikasi untuk dikenakan tarif preferensi IJEPA atau
tidak).
ROO IJEPA ditetapkan untuk setiap item (2 digit, 4 digit
atau 6 digit Kode HS). Ada 3 standar/patokan untuk
menentukan produk asal (Origin Criteria) seperti di bawah
ini. Penjelasan mengenai Origin Criteria dapat mengacu
pada daftar di slide berikut.
A. Barang yang diproduksi secara keseluruhan
B. Barang yang diproduksi hanya dari bahan berasal
dari Indonesia
C. Barang yang memenuhi standar perubahan secara
substansial
SKA IJEPA diterbitkan setelah diperiksa apakah produk
ekspor memenuhi salah satu dari Origin Criteria tersebut.
13
Kriteria Umum yang Menentukan Asal Barang

(Origin Criteria)
Origin Criteria
Penjelasan
A Barang yang diproduksi secara Barang yang diperoleh dan diproduksi secara utuh di dalam
keseluruhan
negara Indonesia. Ada ketentuan di pasal 29 ayat 2 Perjanjian
[Wholly obtained or produced IJEPA.
goods]
B
Barang yang diproduksi hanya Barang yang keseluruhannya dibuat dari bahan yang berasal dari
dari bahan yang berasal dari Indonesia saja dan diproduksi di Indonesia. Walaupun materi
anggota negara perjanjian
dari bahan primer produk (bahan langsung) digunakan produk
[Goods produced exclusively from yang bukan berasal dari Indonesia (barang impor dll), jika bahan
originating materials]
primer tersebut berasal dari Indonesia, dikategorikan di B.
C Barang yang memenuhi kriteria Barang yang diproduksi di Indonesia dengan menggunakan
transformasi substansial
bahan yang bukan dari Indonesia (barang impor dll) dan
[Goods
satisfied
substantial memenuhi standar perubahan secara substansial yang
transformation criteria]
ditentukan dalam Annex 2 Perjanjian IJEPA (Product Specific
Rules: PSR). Ada 3 (tiga) kriteria dari kriteria perubahan secara
substansial ini.
(1) Perubahan Kriteria klasifikasi Sebagai hasil mengolah bahan non-original (bahan impor dll) dan
tarif
memproduksi barang jadi di Indonesia, nomor klasifikasi tarif
[Change-in-tariff-classification bahan dasar dan nomor klasifikasi tarif barang jadi berbeda dan
Criteria (CTC rule)]
memenuhi syarat, maka barang jadi tersebut diakui sebagai
berasal (original) dari Indonesia.
(2) Kriteria nilai tambah
Sebagai hasil mengolah bahan non-original (bahan impor dll) dan
[Value-added criteria (VA memproduksi barang jadi di Indonesia, nilai tambah pada barang
rule)]
jadi melebihi persentase tertentu (contoh: 40%), maka barang
jadi tersebut diakui sebagai berasal (original) dari Indonesia.
(3) Kriteria operasi pengolahan Dalam proses mengolah bahan non-original (bahan impor dll)
tertentu
dan memproduksi barang jadi di Indonesia, jika proses
[Specific processing operation pengolahan/ produksi yang dianggap penting di Indonesia, maka
criteria (Process rule)]
produk tersebut menjadi produk yang berasal dari Indonesia.
Perjanjian IJEPA, Annex 2 Perjanjian IJEPA (Product Specific Rules)

versi bahasa Inggris dapat didownload dari web site Kementerian
Perdagangan di bawah ini:
http://ditjenkpi.kemendag.go.id/website_kpi/index.php?module=ijepa2
14
D) Memperoleh SKA IJEPA
Jika ingin mengekspor ke negara Jepang dengan

menggunakan tarif preferensi IJEPA. Perlu memperoleh
SKA IJEPA (Surat Keterangan Asal: IJEPA COO) terlebih
dahulu.
SKA IJEPA diterbitkan di 86 instansi (IPSKA: Instansi
Penerbit Surat Keterangan Asal) seperti Disperindag
daerah yang dibawah pengawasan dan yurisdiksi
Direktorat Fasilitasi Ekspor dan Impor, Kementerian
Perdagangan. Untuk memperoleh SKA IJEPA, perlu
melalui pemeriksaan dan mendaftarkan diri di IPSKA
terdekat terlebih dahulu. Setelah terdaftar, melakukan
permohonan administrasi melalui web site e-SKA di
bawah ini secara on-line.
http://e-ska.kemendag.go.id/cms.php
Dokumen yang dibutuhkan untuk permohonan SKA IJEPA

adalah seperti diuraikan di daftar slide berikut.
Selain itu, hal-hal detail mengenai metode pengajuan
permohonan SKA IJEPA dapat ditanyakan ke IPSKA
terdekat. Alamat dan nomor kontak IPSKA ada di web
site di bawah ini:
http://e-ska.kemendag.go.id/cms.php/office
15
Dokumen yang dibutuhkan untuk Permohonan

SKA IJEPA
Surat Permohonan Penerbitan SKA

Invoice
Packing List
Fotokopi Nomor Pokok Wajib Pajak (NPWP)
Original copy Bill of Lading (B/L) atau copy Air Way Bill
(AWB), atau copy Cargo Receipt (pelabuhan darat)
Fotokopi Pemberitahuan Ekspor Barang (PEB) yang telah
difiat-muat oleh petugas Kantor Pelayanan Bea dan Cukai
di pelabuhan muat atau print out PEB yang dibuat secara
Pertukaran Data Elektronik (PDE) dengan dilampiri Nota
Persetujuan Ekspor (NPE)
Perhitungan Struktur Biaya (Cost Structure) untuk produk
yang prosesnya mengandung bahan baku impor
16
Perhatian: Untuk pemanfaatan tarif

preferensi IJEPA, perlu konfirmasi
sepenuhnya dengan importir Jepang!
Yang menentukan apakah diterapkan tarif preferensi

IJEPA pada saat proses impor di Jepang adalah Bea
Cukai Jepang sebagai negara pengimpor.
Oleh karena itu, ketika mengonfirmasikan Kode HS,
tingkat tarif dan ROO serta memastikan apakah produk
yang bersangkutan dapat dikenakan tarif preferensi IJEPA,
diperlukan konsultasi yang cukup dengan importir di
Jepang.
Pada saat itu, kami menganjurkan untuk memanfaatkan
Advance Ruling System (pengacuan terlebih dahulu) di
Bea Cukai Jepang yang akan dijelaskan di bab berikut,
dan minta kepada importir mengacu pada Bea Cukai
Jepang.
17
Pemeriksaan Dokumen
untuk Surat Keterangan
Asal (SKA)
Bab ini menjelaskan check-poin pemeriksaan dokumen SKA
IJEPA yang dilaksanakan di Bea Cukai Jepang. Memahami
hal-hal yang diperiksa di Bea Cukai Jepang adalah sama
dengan mengetahui hal-hal apa yang harus diperhatikan pada
saat menyusun SKA IJEPA, maka harap dipelajari dengan baik.
Pertama akan dijelaskan mengenai I.) Kekurang-lengkapan
pada dokumen yang sering ditemukan pada saat pemeriksaan
di Bea Cukai Jepang, selanjutnya II.) Hal-hal umum pada
prosedur tarif preferensi di Bea Cukai Jepang, III.) Poin
pemeriksaan yang konkret untuk SKA IJEPA, lalu terakhir IV.)
Informasi dari Bea Cukai yang berguna bagi IPSKA dan para
user.
18
I. Permasalahan pada saat Pemeriksaan

Dokumen kasus IJEPA
Dalam pemeriksaan dokumen SKA IJEPA di Bea Cukai

Jepang, terlihat berbagai permasalahan. Berikut ini adalah
contoh kasus kekurangan/kesalahan yang utama pada
dokumen.
Kekurangan/kesalahan yang dicantumkan dengan warna
merah membuat SKA IJEPA tidak berlaku lagi dan tidak
diterapkan tarif preferensi IJEPA, maka perlu ada
perhatian yang khusus pada kekurangan/kesalahan ini.
Selain contoh kasus yang diuraikan selanjutnya, ada juga
kasus seperti SKA yang tidak ada tanda tangan dari
eksportir atau diantara 3 rangkap SKA, yang dilampirkan
bukan lembaran pertama yang asli tetapi lembaran ke-2
atau ke-3 sebagai salinan/kopian. Dalam kasus seperti ini,
SKA IJEPA tidak berlaku, sehingga tidak diterapkan tarif
preferensi.
A. Indikasi Kode HS
- Tidak ada indikasi Kode HS
- Berbeda dengan Kode HS yang diterapkan pada
barang impor
B. Indikasi mengenai non-Party invoice
19
Tidak ada indikasi mengenai barang yang

bersangkutan akan dicantumkan dalam non-Party
invoice.
- Indikasi yang dicantumkan di luar tempat yang telah
ditentukan
C. Tidak ada indikasi issued retroactively
D. Menggunakan form bebas untuk tambahan lembaran
SKA
20
II. Prosedur di Bea Cukai untuk Tarif Preferensi
A) Persyaratan Prosedural
Supaya barang impor dari Indonesia diterapkan tarif
preferensi IJEPA, perlu dapat dibuktikan barang tersebut
adalah barang yang berasal dari Indonesia, yakni barang
tersebut memenuhi (1) Kriteria Origin (origin criteria) dan
(2) Kriteria pengiriman (consignment criteria) kepada Bea
Cukai Jepang pada saat deklarasi impor Procedural
Requirements.
Bea Cukai Jepang melaksanakan pemeriksaan terhadap
persyaratan prosedural ini berdasarkan Dokumen
Transportasi.
21
Negara A:
Negara B:
Kriteria Origin
Kriteria Pengiriman
Jepang
Bea Cukai
Persyaratan Prosedural
Aturan untuk membuktikan barang memenuhi kriteria
origin dan kriteria pengiriman melalui SKA yang diajukan
dan dokumen transportasi yang dibutuhkan bagi Bea
Cukai di negara pengimpor.
22
B) Prosedur Bea Cukai untuk Tarif Preferensi di

Jepang
Jika memanfaatkan sistem tarif preferensi di negara
Jepang, pada dasarnya perlu mengajukan SKA kepada
Bea Cukai Jepang pada saat deklarasi impor.
Kapan mengajukan SKApada saat deklarasi impor
Penundaan pengajuan SKA (maksimal 2 bulan)
1. Penundaan karena alasan force majeure (contoh:
bencana)
2. Berdasarkan persetujuan dikeluarkan sebelum ijin
impor (akan diminta deposit pengamanan/jaminan)
<Tercantum jelas di dalam peraturan internal Japan>
Eksepsi dari pengajuan SKA

Nilai bea cukai barang original secara keseluruhannya
tidak melebihi 200 ribu yen (dalam hal ini di Jepang)
<Tercantum jelas di dalam peraturan internal>
Masa Berlaku SKA12 bulan dari tanggal penerbitan

<Pasal 41, IJEPA>
23
III. Pemeriksaan Dokumentasi SKA
Introduksi
(Hal-hal yang Diperiksa pada Pemeriksaan)
Dalam pemeriksaan dokumen SKA IJEPA, diperiksa

hal-hal dibawah ini:
A) Pengecekan apakah SKA diterbitkan secara benar atau

tidak
(1) Form SKA
(2) Tandatangan dan stempel yang sah di atas SKA
(3) Pemilihan Waktu Penerbitan SKA
(4) Penerbitan SKA secara retroaktif
(5) Kesalahan kecil/ Minor errors
(6) Penerbitan ulang SKA
(7) SKA diterbitkan atas dasar permintaan dari pihak
importir karena alasan dicuri, hilang, atau rusak.
B) Mencocokkan antara barang impor dan barang yang

dinyatakan di SKA
(1) Deskripsi atau kuantitas barang
24
(2) Ketidakcocokan antara Kode HS yang dicantumkan

di SKA dan Kode HS yang diterapkan pada barang
impor.
(3) Nomor dan tanggal invoice
(4) A non-Party invoice
C) Pengecekan origin criteria yang dinyatakan oleh

otoritas
(1) Origin Criteria
(2) Supplementary Criteria
(3) Deskripsi material dari Jepang atau negara-negara
ASEAN untuk barang Chapter 50 s/d 63
Dalam gambar berikut, yang dikurung dengan warna hijau

adalah poin pemeriksaan (A), yang warna biru adalah (B),
dan warna merah adalah (C).
25
0000-00
ZAIMU INTERNATIONAL CO., LTD.

KAWASAN INDUSTRI MODERN
CIKANDE
JL. MODERN INDUSTRY X KAV.G2
1 1
B
ZEIKAN SHOJI CO., LTD.
24-4, KAIGAN-CHO,
TOKYO, JAPAN
BY SEA
FROM JAKARTA, INDONESIA
TO TOKYO, JAPAN
ON BOARD DATE : February 19, 2012
VESSEL : ZEIKANMARU
NO MARK 500CTNS Mens SUITS

HS CODE: 6203.11
ACU
Materials of non-Parties: Woven
Fabrics
Processes in the non-Party: Weaving
The non-Party: Thailand
ISSUED RETROACTIVELY
GROSS
WEIGHT:
5000KGM
ZP001
February
10, 2012
Official
Seal
000000, September 21, 2010
Signature
By exporter
000000, February 22, 2012
Signature
ZAIMU INTERNATIONAL
Dicek apakah SKA diterbitkan secara benar atau tidak
Kesesuaian antara barang impor dan barang yang dinyatakan di

SKA
Pengecekan kriteria origin/asal (origin criteria) yang dinyatakan

oleh otoritas penerbit
26
(Persyaratan Data Minimal untuk SKA IJEPA)
Hal-hal yang perlu dicantumkan pada SKA IJEPA adalah

sebagai berikut (Protokol IJEPA, Annex 3 Chapter 3).
No.14 akan dijelaskan nanti dengan detail, hal-hal ini perlu
dicantumkan kolom 4. (mengacu pada contoh 1 dan 2).
1. Nama, alamat, negara eksportir

2. Nama, alamat, negara importir
3. Nomor sertifikat
4. Asal barang
5. Nomor dan tanggal invoice
6. Detail transpor (jika diketahui)
7. Nomor klasifikasi tarif HS yang diubah pada tanggal 1
Januari 2002
8. Tanda, nomor, jumlah dan jenis kemasan; Deskripsi
barang
9. Kuantitas/Jumlah (Unit)
10. Kriteria preferensi
11. Hal-hal lain (contoh: penerapan de minimis, akumulasi)
12. Deklarasi oleh eksportir
13. Sertifikat
27
14. Dalam hal barang yang kode HS-nya chapter 50 sampai

63, materi yang berasal dari negara pihak perjanjian
atau negara ketiga / non-Party dari ASEAN, nama
negara pihak perjanjian atau negara ketiga tersebut
dimana dilaksanakan proses atau operasinya (terbatas
pada kasus dimana proses tersebut digunakan untuk
produksi produk tersebut).
Contoh 1) Kain tenun utama ditenun di negara

Thailand
Contoh 2) Materi non-Parties: Kain tenun
Proses di non-Party: Menenun
Negara non-Party: Thailand
28
A) Pengecekan Apakah SKA Diterbitkan Secara

Benar atau Tidak
Di bagian ini, dijelaskan A) Pengecekan apakah SKA
diterbitkan secara benar atau tidak dari ketiga poin
pemeriksaan dokumen SKA IJEPA.
Hal-hal di bawah ini akan diperiksa untuk pengecekan
apakah SKA IJEPA diterbitkan dengan benar atau tidak.
(1) Form SKA
(2) Tanda tangan dan stempel yang sah di atas SKA
(4) Penerbitan SKA secara retroaktif
(5) Kesalahan kecil / Minor error
(6) Penerbitan ulang SKA
(7) SKA diterbitkan atas dasar permintaan dari pihak
importir karena alasan dicuri, hilang, atau rusak.
29
(1) Form SKA

Harus menggunakan form IJEPA SKA (FORM IJEPA)
yang ditentukan secara sah.
Jika semua cantuman tidak dapat diisi di dalam 1
lembar form SKA IJEPA, maka halaman kedua dan
seterusnya pun harus menggunakan form SKA IJEPA
yang ditentukan secara sah.
Ketika mengekspor dari Indonesia ke negara Jepang,
ada kemungkinan dapat menggunaan salah satu dari 2
(dua) tarif preferensi, yakni IJEPA dan GSP
(Generalized System of Preferences).
Karena setiap ROO berbeda, maka perlu diperhatikan.
(Di halaman 5 ada daftar item yang dapat digunakan
GSP (yang berlaku pada tahun 2013) sebagai
referensi).
Untuk GSP, digunakan FORM A, dan jika salah dalam
menggunakan FORM A untuk mengajukan tarif
preferensi IJEPA, tarif preferensi IJEPA tidak
diterapkan.
30
Harus menggunakan Form

yang tepat untuk IJEPA yang
telah ditentukan.
Form yang sama harus

digunakan untuk SKA
halaman tambahan
Contoh: Antara negara Jepang dan Indonesia, terdapat

2 (dua) sistem preferensi, yakni IJEPA dan GSP
(Generalized System of Preferences). Jika Form A
diajukan, maka tarif preferensi IJEPA tidak diterapkan.
31
(2) Tanda tangan dan stempel yang sah di atas

SKA
Untuk kolom 9, diperlukan tanda tangan dari eksportir.
Untuk kolom 10, diperlukan stempel resmi IPSKA dan
tanda tangan dari penandatangan terdaftar.
Contoh
stempel
resmi
dan
tanda
tangan
penandatangan terdaftar untuk kolom 10 perlu
dilaporkan oleh pemerintah Indonesia kepada
pemerintah Jepang, dan Bea Cukai Jepang akan
memeriksa apakah stempel dan tanda tangan di SKA
IJEPA itu sama dengan stempel dan tanda tangan yang
telah diberitahukan sebelumnya.
Oleh karena itu, walaupun stempel dan nama
penandatangan terdaftar diubah di Indonesia, jika
prosedur pemberitahuan kepada pihak Jepang belum
selesai, maka Bea Cukai Jepang tidak menganggap
sah pada SKA IJEPA yang dicantumkan stempel dan
tanda tangan yang telah diubah tersebut.
Jika stempel dan penandatangan terdaftar diubah di

Indonesia, perlu diberitahukan kepada pihak Jepang
dan mulai digunakannya setelah diberitahukan ijin
pemakaiannya oleh Kementerian Perdagangan.
32
0000-00
1 1
ZAIMU INTERNATIONAL CO.,LTD.

KAWASAN INDUSTRI MODERN
CIKANDE, JL. MODERN INDUSTRY X
KAV.G2, SERANG, INDONESIA
ZEIKAN SHOJI CO.,LTD.
24-4, KAIGAN-CHO,
TOKYO, JAPAN
BY SEA
TO TOKYO, JAPAN
ON BOARD DATE : February 19, 2012
VESSEL : ZEIKANMARU
Keterlambatan
pemberitahuan
oleh satu pihak
akan menimbulkan
HS CODE:
masalah pada 6203.11
pihak yang lain.
Jika tanda tangan dan stempel resmi

diubah oleh salah satu pihak, SKA
dengan stempel atau tanda tangan
yang sudah diubah itu tidak dianggap
sah sampai ada pemberitahuan.
Cek apakah tanda tangan

dan stempel telah terdaftar
atau tidak.
Kedua pihak harus

mempersiapkan nama
dan spesimen/contoh
tanda tangan serta
impresi
stempel.
<Rule10, OP>
000000, February 22, 2012
Official
Seal
Signature
By exporter
000000, February 22, 2012
Signature
33

<Rule 3(a), Part 2, Operational Procedure: OP>
Pada prinsipnya, SKA IJEPA perlu diterbitkan sebelum
pengiriman/shipment atau tidak lebih dari 3 hari dari
tanggal pengapalan.
Untuk istilah tidak lebih dari 3 hari, termasuk tanggal
pengiriman/shipment. Termasuk juga hari Sabtu,
Minggu, tanggal merah/hari libur.
Jika SKA diterbitkan setelah periode ini, maka perlu
dicantumkan issued retroactively di SKA IJEPA.
34
0000-00

KAWASAN INDUSTRI MODERN CIKANDE
JL.MODERN INDUSTRY X KAV.G2
SERANG, INDONESIA
1 1

24-4, KAIGAN-CHO,
TOKYO, JAPAN
BY SEA
TO TOMAKOMAI, JAPAN
ON BOARD DATE: February 23, 2012
VESSEL: ZEIKANMARU
NO MARK
Pada
prinsipnya,
SKA
harus
500BAGS Mens SUITS
diterbitkan
sebelum
pengiriman/
HS CODE: 6203.11shipment atau tidak lebih dari 3 hari
dari tanggal pengiriman/shipment.
Akhir pekan dan hari libur termasuk

untuk menghitung 3 hari.
DISTRICT OFFICE IN TANGERANG
Official
Seal
000000, February 22, 2012
Signature
By exporter
000000, February 22, 2012
Signature
35
(4) Penerbitan SKA secara retroaktif <Rule

3(b), Part 2, OP>
Jika SKA IJEPA tidak diterbitkan sebelum pengiriman /
shipment atau dalam 3 hari setelah tanggal pengiriman /
shipment, dan diterbitkan di kemudian hari, maka harus
dicantumkan ISSUED RETROACTIVELY di SKA
IJEPA.
Dalam hal penerbitan retroaktif, harus dicantumkan
ISSUED RETROACTIVELY pada kolom 8 serta
tanggal pengiriman/shipment di kolom 3.
Contoh kasus yang dibutuhkan penerbitan retroaktif
dapat dilihat di Referensi 1 dan Referensi 2.
Tampaknya ada contoh kasus dimana importir Jepang
meminta penerbitan secara retroaktif walaupun
sebenarnya tidak perlu diterbitkan secara retroaktif
(walaupun SKA IJEPA dapat diterbitkan tidak lebih dari
3 hari sejak tanggal pengiriman / shipment). Tidak ada
alasan maupun keuntungan dari penerbitan retroaktif
dengan sengaja. Jika terjadi kasus seperti ini,
berdasarkan petunjuk teknis ini, diberitahukan bahwa
penerbitan retroaktif tidak diperlukan kepada importir
Jepang atau meminta kepada importir Jepang supaya
mereka bertanya pada Bea Cukai Jepang.
36
0000-00

SERANG, INDONESIA

24-4, KAIGAN-CHO,
TOKYO, JAPAN
Cantumkan
tanggal
pengiriman di kolom 3.
1 1
Perhitungan
3
hari:
mengacu
pada slide berikut
BY SEA
TO TOMAKOMAI, JAPAN
VESSEL: ZEIKANMARU
Sebagai
penerbitan
retroaktif
Cantumkan ISSUED
RETROACTIVELY
dalam kolom 8.
Cek tanggal
pengiriman dari B/L
dll.
Cek tanggal penerbitan
Referensi 1
Official
Seal
(Kasus) Yang mana yang penerbit
000000, February 22, 2012
Signature
By exporter
000000, February 22, 2012
Signature
37
Reference 1
(Kasus) Yang mana yang penerbitan retroaktif?
3 hari
4 hari
Sebelum
4 hari
Reference 2
(Kasus) Yang mana yang penerbitan retroaktif?
6 hari
3 hari
4 hari
38
Dalam sistem e-SKA saat ini, ada layar untuk mengisi

Date of Shipment, dan jika pengisian sudah selesai,
sesuai dengan kebutuhan dan secara otomatis tercantum
kalimat ISSUED RETROACTIVELY di kolom 8 SKA
IJEPA.
Mohon diperhatikan untuk mengisi tanggal pengiriman
Date of Shipment yang benar.
Mohon mengisi the date of shipment di

sini. Dalam kondisi tertentu, ISSUED
RETROACTIVELY dicantumkan dalam
SKA secara otomatis.
39
(5) Kesalahan kecil (Minor errors) <Rule 5, OP>
Ketika ada kesalahan dalam pencantuman SKA IJEPA

dan pihak Bea Cukai Jepang menganggapnya sebagai
kesalahan kecil (minor error), maka SKA IJEPA tersebut
tetap berlaku.
Jika kesalahannya seperti ketidaksamaan, tidak
tercantum, salah tulis yang ringan atau penulisannya
tidak tercakup pada kolom yang telah ditentukan,
dianggap sebagai kesalahan kecil (minor errors).
Sebagai contoh: nama negara importir seharusnya
JAPAN tetapi ditulis HAPAN di kolom 2.
Namun, jika kesalahan isi pencantuman SKA IJEPA
dianggap oleh Bea Cukai Jepang sebagai bukan
kesalahan kecil (kesalahan besar), maka SKA IJEPA
tidak berlaku lagi, sehingga harus menerbitkan ulang
SKA IJEPA agar dapat diterapkan tarif preferensi IJEPA.
Misalnya, kesalahan yang berhubungan dengan
pertimbangan keabsahan SKA IJEPA seperti DMI atau
ACU yang perlu dicantumkan di kolom 5 (kriteria
origin) tidak dicantumkan, tidak akan dianggap sebagai
kesalahan kecil (minor errors).
<Jika SKA tidak lengkap>
- Kesalahan kecil (Minor errors):
Bea Cukai memutuskan kesalahan kecil
sampai mana yang dapat diabaikan.
- Kesalahan lain
Penerbitan ulang SKA
40
0000-00

SERANG, INDONESIA
1 1
ZEIKAN SHOJI CO.,LTD.

24-4, KAIGAN-CHO,
TOKYO, HAPAN
BY SEA
TO TOKYO, JAPAN
VESSEL: ZEIKANMARU
Kesalahan
kecil
(Minor
errors)
seperti
ketidaksamaan atau kelalaian pencantuman
yang ringan, salah ketik, keluar dari kolom yang
telah ditentukan bisa diabaikan, jika kesalahan
kecil tersebut tidak mempengaruhi keabsahan
SKA atau ketelitian informasi yang termasuk
pada SKA.
C
NO MARK 500BAGS
Mens SUITS
HS CODE: 6203.11
Tidak tercantumnya kriteria

preferensial termasuk DMI
atau ACU tidak dapat
diabaikan.
000000, February 22, 2012
Official
Seal
Signature
By exporter
000000, February 22, 2012
Signature
41
(6) Penerbitan ulang SKA <Rule 4, OP>
Dalam hal SKA IJEPA yang sudah diterbitkan, isinya

tidak boleh dikoreksi dengan mencoret dan
menambahkan atau dengan menggunakan correction
pen dan sebagainya. Oleh karena itu, jika ada
kesalahan dalam pencantuman dan ingin dibetulkan,
maka SKA perlu diterbitkan kembali.
Misalnya dalam kasus dimana telah diterbitkan SKA
IJEPA dengan dicantumkan beratnya 4000kg namun
sebenarnya berat barang ekspor adalah 5000kg, SKA
tidak dapat dikoreksi, maka SKA perlu diterbitkan ulang.
42
0000-00

SERANG, INDONESIA
1 1

24-4, KAIGAN-CHO,
TOKYO, JAPAN
Sebagai contoh, dalam kasus dimana

berat yang benar adalah 5000 kg.
BY SEA
TO TOKYO, JAPAN
VESSEL: ZEIKANMARU
NO MARK 500 BAGS
Mens SUITS
GROSS
WEIGHT:
4000KGM
ZP001
February 10,
2012
HS CODE: 6203.11
Menghapus, menambahkan, dan mengubah tidak

diperbolehkan untuk SKA yang sudah diterbitkan.
Eksportir atau agen sah harus minta penerbitan ulang

SKA jika pada SKA yang sudah diterbitkan terdapat
informasi yang tidak benar / salah.
Official
Seal
000000, February 22, 2012
Signature
By exporter
000000, February 22, 2012
Signature
43
(7) SKA diterbitkan atas dasar permintaan dari

pihak importir karena alasan dicuri, hilang,
atau rusak <Rule 3, OP>
Jika ada permintaan penerbitan ulang SKA IJEPA

karena dicuri, hilang, rusak dsb dari importir, ada
beberapa hal yang perlu diperhatikan untuk penerbitan
ulang SKA IJEPA.
Di dalam kolom 8 SKA IJEPA yang diterbitkan ulang
perlu dicantumkan tanggal penerbitan ulang dan nomor
sertifikasi SKA IJEPA asli.
Masa berlaku SKA IJEPA yang diterbitkan ulang sama
dengan masa berlaku SKA IJEPA yang dulu/asli.
Artinya, 12 bulan sejak tanggal penerbitan SKA IJEPA
asli.
Jika SKA IJEPA sudah diterbitkan ulang, SKA IJEPA asli
tidak berlaku lagi.
<Jika SKA dicuri, hilang, atau rusak>
Pihak eksportir menerbitkan SKA baru
44
0000-00

SERANG, INDONESIA
1 1

24-4, KAIGAN-CHO,
TOKYO, JAPAN
BY SEA
TO TOKYO, JAPAN
VESSEL: ZEIKANMARU
Menerbitkan SKA baru dengan nomor sertifikat baru

Tanggal penerbitan dan nomor sertifikasi SKA asli
harus dicantumkan di kolom 8 SKA baru.
Masa berlaku SKA baru: sama dengan SKA asli
SKA asli tidak berlaku lagi.
The date of issuance and the certification number of the original certificate of
origin are December 15, 2011 No. 0000-00
Official
Seal
000000, February 22, 2012
Signature
By exporter
000000, February 22, 2012
Signature
45
B) Mencocokkan antara Barang Impor dan

Barang yang Dinyatakan di SKA
Di bagian ini, dijelaskan B) mencocokkan antara barang
impor dan barang yang dinyatakan di SKA dari ketiga poin
pemeriksaan dokumen SKA IJEPA.
Hal-hal di bawah ini akan diperiksa untuk melihat B) Apakah
barang impor cocok dengan barang yang dicantumkan di
SKA IJEPA.

(2) Ketidakcocokan antara Kode HS yang dicantumkan di
SKA dan Kode HS yang diterapkan pada barang
impor.
(4) A non-Party invoice
46
Tarif preferensi IJEPA diterapkan pada barang dan

kuantitas yang tercantum di dalam SKA IJEPA.
Nama item yang dicantum di SKA IJEPA harus sama
secara substantif dengan nama item di atas invoice
(dan kalau bisa sama dengan nama item Kode HS).
Penulisan nama item tidak harus persis sama, namun
jika Bea Cukai Jepang menginterpretasikan tidak sama
secara substansial, maka SKA IJEPA yang
bersangkutan tidak berlaku lagi.
47
0000-00

SERANG, INDONESIA
1 1

24-4, KAIGAN-CHO,
TOKYO, JAPAN
BY SEA
Pada dasarnya, tarif preferensi diterapkan hanya pada
TO TOKYO, JAPAN
ON BOARD DATE: February
19, 2012
barang/item
dan kuantitas yang telah tercantum di
VESSEL: ZEIKANMARU
SKA.
NO MARK 500BAGS
Mens SUITS
GROSS
WEIGHT:
5000KGM
HS CODE: 6203.11
ZP001
February
10, 2012
Petugas Bea Cukai menganggap SKA yang bersangkutan itu

berlaku jika deskripsi barang di SKA cocok secara substansial
dengan deskripsi barang di invoice.
000000, February 22, 2012
Official
Seal
Signature
By exporter
000000, February 22, 2012
Signature
48
(2) Ketidakcocokan antara Kode HS yang

dicantumkan di SKA dan Kode HS yang
diterapkan pada barang impor
Karena IJEPA ROO (Rules of Origin) yang sekarang
berdasarkan pada Kode HS yang tertera di Tariff
Schedule tahun 2002, maka untuk membuktikan
originalitas produk yang Kode HS nya tertera di SKA
IJEPA, dapat merujuk pada 6 digit Kode HS di Tariff
Schedule tahun 2002. [Rule 1 (b), Section 1, Part 2,
Operational Procedure] (Namun, jika di SKA IJEPA ada
Kode HS yang mengacu pada Tariff Schedule tahun
2012 dan Kode HS nya sesuai dengan barang yang
diekspor, maka untuk memastikan originalitas produk,
SKA IJEPA itu berlaku).
Kadang kala terjadi kasus dimana Kode HS di SKA
IJEPA tidak benar dan berbeda dengan Kode HS
barang impor, maka harap berhati-hati.
Untuk barang yang dapat dianggap sebagai barang
berasal dari Indonesia dengan jelas seperti kriteria
origin barang yang bersangkutan adalah A (secara
keseluruhan diproduksi di Indonesia) atau B (barang
yang diproduksi hanya dari materi dari Indonesia),
kadang kala diterapkan tarif preferensi walaupun ada
kesalahan pada Kode HS di SKA IJEPA. Namun
demikian, hal seperti ini diputuskan oleh pemeriksaan
sesuai kasus secara individu, maka diharapkan
berusaha sebaik mungkin untuk mencantumkan Kode
HS yang benar dan tepat.
49
0000-00

SERANG, INDONESIA

24-4, KAIGAN-CHO,
TOKYO, JAPAN
Dalam kasus ketidakcocokan Kode HS,

jika salah satu kondisi di bawah ini
terpenuhi, maka diterapkan sebagai yang
berlaku:
(a) Kriteria origin yang diuraikan di
SKA adalah Barang yang secara
keseluruhan diperoleh atau
diproduksi di negara pihak/Party
(A) atau Barang yang secara
keseluruhannya diproduksi dari
materi yang berasal dari negara
pihak/Party (B), dan sekaligus
tidak diragukan lagi untuk
menentukan barang yang
bersangkutan sebagai barang
yang berasal dari negara
pihak/Party.
(b) Kecuali kondisi (a) tersebut di
atas, aturan spesifik produk
(product specific rules) untuk Kode
HS dijelaskan di SKA dan Kode
HS yang diterapkan untuk barang
impor itu sama, dan sekaligus
tidak diragukan lagi untuk
menentukan barang yang
bersangkutan sebagai barang
yang berasal dari negara
pihak/Party.
(c) Kecuali (a) dan (b) tersebut di
atas, terdapat alasan yang dapat
dipertimbangkan atas
ketidakcocokan Kode HS, dan
barang sudah dikonfirmasikan
sebagai barang berasal dari
negara pihak/Party.
BY SEA
TO TOKYO, JAPAN
ON
DATE:
February 19, 2012
HSBOARD
harus
dicantumkan
VESSEL: ZEIKANMARU
Kode
dengan 6 digit di kolom 4.
<Rule 1, OP>
NO MARK 500BAGS
1 1
Mens SUITS
HS CODE: 6203.11
Kadang kala terjadi

perbedaan interpretasi
klasifikasi Kode HS.
Dalam kasus Kode HS yang tidak

ada di daftar konsesi tercantum
secara tidak benar, maka tarif
preferensi tidak dapat diterapkan.
Official
Seal
000000, February 22, 2012
Signature
By exporter
000000, February 22, 2012
Signature
50

<Field 7, Appendix 1-b, OP>
Perlu dicantumkan nomor dan tanggal invoice yang
digunakan pada saat importir melakukan deklarasi
impor di kolom 7 SKA IJEPA.
0000-00

SERANG, INDONESIA
1 1

24-4, KAIGAN-CHO,
TOKYO, JAPAN
Mencantumkan nomor dan tanggal invoice di kolom 7.

harus diterbitkan untuk ekspor barang ke
pihak tujuan pengimpor.
BY SEA
Invoice
negara
TO TOKYO, JAPAN
VESSEL: ZEIKANMARU
NO MARK 500BAGS
Mens SUITS
HS CODE: 6203.11
GROSS
WEIGHT:
500.00MT
ZP001
February
10, 2012
Official
Seal
000000, February 22, 2012
Signature
By exporter
000000, February 22, 2012
Signature
51
(4) Invoice dari non-Party/bukan negara pihak

(A non-Party invoice) <Rule 7 and Field 7,
Appendix1-B, OP>
Gambar pada halaman selanjutnya menjelaskan

mekanisme Non-Party-Invoice (invoice dari bukan
negara pihak).
Sebagai contoh, ketika pengimpor Jepang (A)
mengimpor barang yang diproduksi oleh perusahaan
Indonesia (C) melalui perusahaan Singapura (B),
barang akan dikirim dari Indonesia ke Jepang. Namun
demikian, SKA yang digunakan untuk customs
clearance untuk barang tersebut di Jepang adalah SKA
IJEPA yang diterbitkan di Indonesia, tetapi invoice
(invoice X) diterbitkan di Singapura yang bukan negara
pihak IJEPA dan dikirim ke Jepang. Dalam kasus
seperti ini, invoice yang dikirim dari Singapura ke
Jepang (invoice X) disebut Non-Party-Invoice.
Dalam hal Non-Party-Invoice, cara pencantuman di
SKA IJEPA berbeda berdasarkan apakah pada saat
penerbitan SKA sudah diketahui nomor Non-PartyInvoice atau belum. Hal itu dijelaskan pada gambar di
halaman selanjutnya.
52
Jepang
Barang
Indonesia
Produsen C
Importir A
order pembelian
invoice Y
order pembelian
Singapura
Kontraktor B
A Non-Party invoice
Kasus
[1]
Jika nomor non-party-invoice sudah diketahui pada saat

penerbitan SKA
maka cantumkan nomor dan tanggal
invoice X.
Kasus
[2]
Jika nomor non-party-invoice belum diketahui pada saat

penerbitan SKA
maka cantumkan nomor dan tanggal
invoice Y.
53
Kasus [1] Jika nomor non-party-invoice sudah diketahui pada saat

penerbitan SKA IJEPA <Rule 7 and Field 7, Appendix1-B, OP>
Jika sudah diketahui nomor Non-Party Invoice (invoice X)

pada saat penerbitan SKA IJEPA, maka nomor dan
tanggal Non-Party Invoice (invoice X) tersebut
dicantumkan di kolom 7.
Selain itu, dicantumkan kalimat The goods will be
invoiced in a non-Party serta nama perusahaan dan
alamat penerbit Non-Party Invoice (invoice X) di kolom 8.
0000-00
ZAIMU INTERNATIONAL CO., LTD. KAWASAN

INDUSTRI MODERN CIKANDE, JL.MODERN
INDUSTRY X KAV.G2, SERANG, INDONESIA
1 1

24-4, KAIGAN-CHO,
TOKYO, JAPAN
BY SEA
TO TOKYO, JAPAN
VESSEL: ZEIKANMARU
MARK 500BAGS
Mens SUITS
Harus NO
dicantumkan
the goods
will be invoiced in aB
non-Party serta namaHS CODE:
dan 6203.11
alamat orang/
perusahaan yang menerbitkan invoice tersebut di
kolom 8.
The goods will be invoiced in a non-Party.

HI JK Company zzz, xx, Amoy, Singapore
GROSS
WEIGHT:
500.00MT
JK001
February
10, 2012
Dicantumkan
nomor
dan tanggal invoice X
yang diterbitkan untuk
pengimporan.

000000, February 22, 2012
Official
Seal
Signature
By exporter
000000, February 22, 2012
Signature
54
Kasus [2] Jika nomor non-party-invoice belum diketahui pada saat

penerbitan SKA IJEPA <Rule 7 and Field 7, Appendix1-B, OP>
Jika belum diketahui nomor Non-Party Invoice (invoice X)

pada saat penerbitan SKA IJEPA, maka nomor dan
tanggal invoice yang dikirim dari Indonesia ke Singapura
(invoice Y) dicantumkan di kolom 7.
Selain itu, dicantumkan kalimat The goods will be
subjected to another invoice to be issued in a Non-party
serta nama perusahaan dan alamat penerbit Non-Party
Invoice (invoice X) di kolom 8.
0000-00
ZAIMU INTERNATIONAL CO., LTD. KAWASAN

INDUSTRI MODERN CIKANDE, JL.MODERN
INDUSTRY X KAV.G2, SERANG, INDONESIA
24-4, KAIGAN-CHO,
TOKYO, JAPAN
1 1
Mencantumkan
nomor
dan tanggal invoice Y
yang diterbitkan oleh
eksportir yang diterbitkan
SKA.
BY SEA
TO TOKYO, JAPAN
VESSEL: ZEIKANMARU
Harus dicantumkan the goods will be

subject to another invoice to be issued in
NO MARK 500BAGS
Mens SUITS
a non-Party serta nama dan alamat
HS CODE: 6203.11
orang/perusahaan yang akan
menerbitkan
invoice lain di kolom 8.
GROSS
WEIGHT:
500.00MT
ZP001
February
10, 2012
The goods will be subject to another invoice to be issued in a non-Party. HI

JK Company zzz, xx, Amoy, Singapore
000000, February 22, 2012
Official
Seal
Signature
By exporter
000000, February 22, 2012
55
Signature
C) Pengecekan Origin Criteria yang Dibuktikan

oleh Otoritas Penerbit
Di bagian ini, dijelaskan C) Pengecekan kriteria origin
(origin criteria) yang dibuktikan oleh otoritas penerbit dari
ketiga poin pemeriksaan dokumen SKA IJEPA.
Dalam hal C) kriteria origin yang dibuktikan oleh Instansi
Penerbit, diperiksakan hal-hal dibawah ini.
(1) Origin Criteria
(3) Deskripsi material dari Jepang atau negara-negara
ASEAN untuk barang Chapter 50 s/d 63
56
(1) Origin Criteria

Origin Criteria of IJEPA dapat dibagi ke dalam (A)
Barang yang secara keseluruhannya diperoleh/
diproduksi di Indonesia; (B) Barang yang diproduksi
dari materi yang berasal dari Indonesia saja; dan (C)
Barang yang menggunakan materi yang bukan berasal
dari Indonesia tetapi memenuhi standar perubahan
substansial. Harus dicantumkan salah satu dari A, B,
atau C tersebut di kolom 5 SKA IJEPA. (mengacu pada
halaman 14 pada Buku ini)
Barang yang tergolong pada A diberikan contoh di pasal
29 ayat 2 Perjanjian IJEPA.
Dalam hal barang yang tergolong pada B, materi awal
untuk barang yang bersangkutan harus berasal dari
Indonesia. Walaupun materi dasar untuk materi awal
untuk barang yang bersangkutan ada yang bukan
berasal dari Indonesia, tetapi materi awal tersebut
merupakan barang yang berasal dari Indonesia
berdasarkan Preference Criteria of IJEPA, maka
dianggap memenuhi persyaratan kategori B.
Barang yang tergolong pada C adalah barang yang
diproduksi dengan menggunakan materi yang bukan
dari Indonesia tetapi memenuhi standar perubahan
substansial dari Aturan Spesifik Produk (Product
Specific Rule: PSR) yang ditentukan di Appendix 2
Perjanjian IJEPA. Ada 3 (tiga) standar dari standar
perubahan substansial: 1) Standar perubahan klasifikasi
tarif, 2) Standar nilai tambah, dan 3) Standar prosedur
pengolahan.
57
0000-00

SERANG, INDONESIA
1 1

24-4, KAIGAN-CHO,
TOKYO, JAPAN
BY SEA
TO TOKYO, JAPAN
PSR (Product Specific Rule)
VESSEL:
ZEIKANMARU
berdasarkan
Kode HS.
NO MARK 500BAGS
berbeda
C
Mens SUITS
GROSS
WEIGHT:
500.00MT
ZP001
September
15, 2010
DMI
HS CODE: 6203.11
Origin Criteria
Materials of non-Parties: Woven Fabrics

Official
Seal
000000, February 22, 2012
Signature
By exporter
000000, February 22, 2012
Signature
58

Jika menggunakan aturan akumulasi (accumulation) harus
dicantumkan ACU dan jika menggunakan aturan materi
non-origin yang sangat sedikit (De Minimis) harus
dicantumkan DMI di kolom 5. (Mengacu pada halaman
60 pada Buku ini)
Yang dimaksud dengan akumulasi (accumulation)
adalah aturan dimana jika barang yang berasal dari
Jepang diekspor ke Indonesia, dan barang tersebut
digunakan untuk memproduksi barang di Indonesia, maka
barang yang berasal dari Jepang tersebut dapat dianggap
barang yang berasal dari Indonesia. (Pasal 30 Perjanjian
IJEPA)
Yang dimaksud dengan materi non-origin yang sangat
sedikit (De Minimis) adalah aturan dimana jika sebagian
dari materi non-origin tidak memenuhi standar perubahan
klasifikasi tarif, tetapi porsinya tidak melebihi persentase
tertentu (jika sangat sedikit), maka materi non-origin
tersebut tidak perlu dipedulikan dalam standar perubahan
klasifikasi tarif (Pasal 31 Perjanjian IJEPA).
Persentase tertentu dijelaskan di Perjanjian IJEPA,
Appendix 2-Part 1 (e).
59
Article 30 (Accumulation)
1. For the purposes of determining whether a good qualifies as an originating
good of a Party, an originating good of the other Party which is used as a
material in the production of the good in the former Party may be
considered as an originating material of the former Party.
2. For the purposes of calculating the qualifying value content of a good under
subparagraph 4(b) of Article 29 in determining whether the good qualifies
as an originating good of a Party, the value of a non-originating material
produced in either Party and to be used in the production of the good may
be limited to the value of non-originating materials used in the production
of such non-originating material, provided that the good qualifies as an
originating good of that Party under subparagraph 1(c) of Article 29.
http://ditjenkpi.kemendag.go.id/website_kpi/index.php?module=ijepa2 [AGREEMENT BETWEEN
THE REPUBLIC OF INDONESIA AND JAPAN FOR AN ECONOMIC PARTNERSHIP / PDF]
Article 31 (De Minimis)

For the application of the product specific rules set out in Annex 2, nonoriginating materials used in the production of a good that do not satisfy an
applicable rule for the good, shall be disregarded, provided that the totality of
such materials does not exceed specific percentages in value, weight or
volume of the good and such percentages are set out in the product specific
rule for the good.
http://ditjenkpi.kemendag.go.id/website_kpi/index.php?module=ijepa2 [AGREEMENT BETWEEN
THE REPUBLIC OF INDONESIA AND JAPAN FOR AN ECONOMIC PARTNERSHIP / PDF]
Appendix 2-Part 1 (e)

(e) specific percentages referred to in Article 31, which relate to the total
value or the total weight of non-originating materials used in the
production of a good that do not undergo an applicable change in tariff
classification, are as follows:
(i) in the case of a good provided for in chapter 28 through 49 and 64
through 97 of the Harmonized System, 10 percent in value of the
good; and
(ii) in the case of a good provided for in chapter 50 through 63 of the
Harmonized System, seven percent by weight of the good; and
Note 1: The term value of non-originating materials means the value
determined in accordance with paragraph 6 of Article 29.
Note 2: The term value of the good means the free-on-board value
of the good referred to in subparagraph 4(b) of Article 29 or
the value set out in paragraph 5 of that Article.
http://ditjenkpi.kemendag.go.id/website_kpi/index.php?module=ijepa2 [Annex 2: Product
Specific Rules / PDF]
60
0000-00

SERANG, INDONESIA
1 1

24-4, KAIGAN-CHO,
TOKYO, JAPAN
BY SEA
TO TOKYO, JAPAN
VESSEL: ZEIKANMARU
Mencantumkan
ACU
untuk
akumulasi, DMI untuk de minimis
di kolom 5.
NO MARK 500BAGS
Mens SUITS
HS CODE: 6203.11
GROSS
WEIGHT:
500.00MT
ZP001
September
15, 2010
DMI

000000, February 22, 2012
Ini menunjukkan bahwa materi nonorigin yang tidak memenuhi PSR

(Product Specific Rule) harus diabaikan
dengan diterapkan DMI dan materi nonorigin lain memenuhi
PSR.IN TANGERANG
DISTRICT OFFICE
Sebagai hasilnya, barang yang Kode
HS-nya 6203.11 dapat dijadikan materi
original.
Official
Seal
Signature
By exporter
000000, February 22, 2012
Signature
61
(3) Deskripsi material dari Jepang atau negaranegara ASEAN untuk barang Chapter 50
s/d 63
Supaya produk tekstil mendapatkan status originating,
pada dasarnya lebih dari 2 (dua) proses pengolahan
yang telah ditentukan di ROO dilaksanakan di
Indonesia. Hal ini disebut Two-step Rule supaya
produk tekstil mendapatkan status originating.
Dalam hal pakaian, seperti dapat dilihat di dalam
gambar, jika Proses menenun yang mengolah
benang untuk membuat kain dan Proses penjahitan
yang mengolah kain dijadikan baju dilaksanakan di
Indonesia, maka baru dapat diakui sebagai produk
berasal dari Indonesia.
Konsep dasar Two-step rule
Benang
Garmen/Baju
Kain
cutting,
sewing,
etc.
weaving
Proses pertama
Proses kedua
Supaya mendapatkan status originating, harus dilaksanakan dua

tahap (dua proses)
62
Pelonggaran Two-step rule

(contoh: IJEPA PSR 62.01 62.11)
IJEPA melonggarkan Two-step rule ini, dan proses yang

dilaksanakan di Jepang (negara pihak) dan negara-negara
ASEAN (non-pihak) dapat dihitung sebagai satu proses.
Sebagai contoh, seperti dapat dilihat di gambar di
halaman berikutnya, dalam hal produk garmen yang
berkode HS6201 s/d HS6211 yang dijahit di Indonesia
dimana kain sebagai materi dasarnya (HS: 50.07, 51.11
s/d 51.13, 52.08 s/d 52.12, 53.09 s/d 53.11, 54.07 s/d
54.08 atau 55.12s/d 55.16 atau chapter 60) ditenun di
Jepang atau negara-negara ASEAN, maka produk garmen
tersebut dapat diakui sebagai buatan Indonesia.
63
Perubahan kode 62.01 s/d 62.11 dari chapter yang mana

pun menentukan bahwa jika materi non-original dengan kode
50.07, 51.11 s/d 51.13, 52.08 s/d 52.12, 53.09 s/d 53.11,
54.07 s/d 54.08 atau 55.12 s/d 55.16 atau chapter 60
digunakan, setiap materi non-originating ditenun secara
keseluruhan di salah satu negara pihak atau negara ASEAN
yang bukan negara pihak.
Proses pertama
Benang
Proses kedua
Kain
Garmen
Indonesia
Negaranegara
ASEAN
Jepang
Indonesia
Pengenduran
Two-step rule
Indonesia
Dalam kasus Two-step rule, barang harus

dilaksanakan dua proses di negara yang sama untuk
mendapatkan status originating.
Namun demikian, aturan ini mengizinkan untuk

memberikan status originating jika proses pertama
dilaksanakan salah satu pihak negara atau suatu
negara anggota ASEAN.
64
Dalam hal sejumlah barang dengan Kode HS chapter 50

s/d 63, dapat dimanfaatkan penanganan pengenduran
Two-step rule produk tekstil. (Apakah dapat dimanfaatkan
atau tidak dikonfirmasi melalui PSR, Appendix 2 Perjanjian
IJEPA)
Jika memanfaatkan penanganan pelonggaran Two-step
rule untuk produk tekstil, harus mencantumkan materi
yang digunakan di Jepang (pihak perjanjian IJEPA) atau
negara anggota ASEAN (non-pihak), proses atau operasi
yang dilaksanakan di Jepang (pihak perjanjian IJEPA)
atau negara anggota ASEAN (non-pihak), serta nama
negara tersebut di kolom 4.
65
0000-00

SERANG, INDONESIA
1 1

24-4, KAIGAN-CHO,
TOKYO, JAPAN
BY SEA
TO TOKYO, JAPAN
VESSEL: ZEIKANMARU
NO MARK 500BAGS
Mens SUITS
GROSS
WEIGHT:
500.00MT
ZP001
September
15, 2010
HS CODE: 6203.11

Berkaitan dengan Kode HS (Harmonized System) chapter 50 s/d 63, materi dari
salah satu negara pihak atau non pihak dari anggota negara ASEAN, proses
atau operasi yang dilaksanakan di negara pihak atau non-pihak tersebut, serta
Nama negara pihak atau non-pihak harus dicantumkan. (jika materi seperti itu
digunakan dalam produksi atau barang)
Official
00000, February 22, 2012
Seal
Signature
By exporter
000000, February 22, 2012
Signature
66
(Ringkasan)
Poin-Poin Penting Penerbitan SKA IJEPA
Berikut ini adalah ringkasan dari poin-poin utama yang

harus diperhatikan yang berkaitan dengan penerbitan SKA
IJEPA yang sudah dijelaskan sebelumnya.
Jika tidak lengkap pencantuman dalam hal-hal disebut di
bawah ini, dikhawatirkan tidak diterapkan tarif preferensi
IJEPA, maka harap berhati-hati.
1. Pemberitahuan stempel resmi dan tanda tangan SKA
oleh IPSKA kepada Pemerintah Jepang melalui
Kementrian Perdagangan
2. Penerbitan secara retroaktif yang tepat.
3. Penggunaan form yang sudah ditentukan untuk SKA
halaman tambahan.
4. Pencantuman non-Party Invoice yang tepat.
5. Klasifikasi tarif yang tepat yang berdasarkan HS.
6. Meyakinkan pada barang yang originating.
Perbedaan interpretasi yang terkait dengan

penerbitan SKA menimbulkan kesulitan pada
penerapan tarif preferensi di Jepang.
67
IV. Informasi yang Berguna
A) Informasi Web Site Bea Cukai Jepang

Akan diperkenalkan informasi dan pelayanan yang
berguna yang disediakan oleh Bea Cukai Jepang untuk
pembuatan SKA IJEPA.
Jika mengakses ke URL (Web Site Bea Cukai Jepang

versi bahasa Inggris) berikut ini, bisa mendapatkan
informasi yang berguna untuk memanfaatkan IJEPA
antara lain tingkat tarif impor Jepang dengan tarif
preferensi IJEPA, cara penyusunan SKA, dan sebagainya.
http://www.customs.go.jp/english/epa/index.htm
Bisa memperoleh materi yang disebut di bawah ini dari web

site Bea Cukai Jepang
Bagaimana cara pengisian SKA
Daftar tingkat tarif di Jepang
Garis besar ROO untuk EPA dan GSP
68
B) Sistem Pengacuan Terlebih Dahulu (Advance

Ruling System)
Sistem Pengacuan Terlebih Dahulu (Advance Ruling

System) adalah sebuah sistem dimana pengimpor atau
pihak terkait bisa bertanya mengenai Kode HS, tingkat
tarif, penerapan pertimbangan originating dan sebagainya
kepada Bea Cukai Jepang sebelum proses impor secara
tertulis dan dapat menerima jawaban secara tertulis.
Jika ada hal-hal yang kurang jelas pada Kode HS, tingkat
tarif, penerapan pertimbangan originating dan sebagainya,
bisa menghindari masalah pada saat custom clearance di
Jepang dengan memanfaatkan sistem ini dan
mengklarifikasikannya sebelum proses ekspor barang.
Sistem ini bisa dimanfaatkan oleh eksportir, namun
diterima hanya dalam bahasa Jepang saja, maka diimbau
untuk memperkenalkan sistem ini kepada importir supaya
importir memanfaatkan sistem ini. Penjelasan sistem
pengacuan terlebih dahulu dalam bahasa Jepang ada di
web site ini:
http://www.customs.go.jp/zeikan/seido/index.htm
69
Pengacuan Terlebih Dahulu (Advance Ruling System)

adalah jawaban resmi secara tertulis oleh Bea Cukai
mengenai Kode HS, penilaian atau barang originating yang
akan diimpor jika importir atau agennya mengajukan
pertanyaan.
Termasuk eksportir
Jika barang originating tidak jelas atau ingin meyakinkan

apakah barang yang bersangkutan adalah barang
originating, sistem pengacuan terlebih dahulu ini sangat
berguna.
Bea Cukai memutuskan origin dari barang yang

bersangkutan untuk tarif preferensi sebelum import.
Acuan Terlebih Dahulu memberikan prediktabilitas dan
transparansi dalam perdagangan, dan juga memfasilitasi
Customs Clearance.
70
Lampiran 1
Flow-Chart: Application Procedure of IJEPA COO
START
Identify HS Code in Japan
Ask the Indonesia Customs

Ask the importer
Using advance ruling system
In case of different interpretation between Indonesia authorities and

Japan Customs, HS Code shall be refered to the interpretation.
Check Tariff Rate:

MFN/GSP > IJEPA
No
CO Not Needed
Yes
Check Origin Criteria

& PSR:
The Goods is
originating
No
Yes
Apply IJEPA CO at issuing office with supporting documents
as stipulated in Minister of Trade Decree no. 59 year 2010
Send Original
CO to importer
Can not apply CO
Lampiran 2
Agreement between the Republic of Indonesia and Japan
for an Economic Partnership
OPERATIONAL PROCEDURES referred to
in Chapter 2 (Trade in Goods) and Chapter 3 (Rules of Origin)
PART 1
TRADE IN GOODS
SECTION 1.
Rule 1
Article 20
Paragraph 5 of Article 20
Notifications under the above-mentioned paragraph should be carried out between the
contact points of the Parties designated pursuant to Article 16 of the Agreement. The contact
point of the notifying Party should send the completed format shown in Appendix 1 to the
contact point of the other Party. The contact point of that other Party should immediately
acknowledge the receipt of the notification to the contact point of the notifying Party.
SECTION 2.
Rule 2
Notes for Schedule of Japan
Notes 2 and 3 in Section 1 of Part 2 of Annex 1 referred to in Chapter 2
(a) For the purposes of the above-mentioned Notes, the Ministry of Trade of Indonesia will
issue a certificate in English for each export, upon request of exporters or producers.
A certificate will include the following minimum data:
Exporters Name and Address;
Certificate Number;
Importers Name and Address;
Description of Good(s);
HS Tariff Classification Number;
Quantity (with measure unit);
Validity of Certificate (commence/expire); and
Validation by the Ministry of Trade of Indonesia.
The format of certificate and specimen impression of stamps used by the Ministry of Trade
of Indonesia for the certificate are attached to this Operational Procedures as Appendix 2.
The Ministry of Trade of Indonesia will notify to the Embassy of Japan in Indonesia any
change of the format of certificate and stamps used by the Ministry of Trade of Indonesia
for the certificate before the effective date of such change. The notification will be done
by any method that produces a confirmation of receipt.
(b) Eligible importers will apply for a certificate of tariff rate quota to the International Affairs
Department of the Ministry of Agriculture, Forestry and Fisheries of Japan, providing a
certificate issued by the Ministry of Trade of Indonesia referred to in (a) above.
(c) For the purposes of the administration of the tariff rate quota, the Parties will exchange
information on any related matter, including the issuance of the certificate of tariff rate
quota by the Ministry of Agriculture, Forestry and Fisheries of Japan. The Ministry of
Agriculture, Forestry and Fisheries of Japan and the Ministry of Trade of Indonesia will
exchange information related to the aggregate amount of allocated quotas within the
month following the month in which quotas were allocated.
(d) The entities of the Parties issuing the certificates referred to above will take the necessary
measures to avoid any certificate counterfeit.
(e) For the purposes of resolving any matter arising with respect to the issuance of the
certificates referred to above or other administrative issues, consultations between the
Parties may be made through the Directorate Export of Agriculture and Forestry Product,
Directorate General of Foreign Trade of the Ministry of Trade of Indonesia and the
International Affairs Department of the Ministry of Agriculture, Forestry and Fisheries of
Japan.
Rule 3
Note 6 in Section 1 of Part 2 of Annex 1 referred to in Chapter 2
(a) For the purposes of the above-mentioned Note, importers will apply for a certificate of tariff
rate quota to the International Affairs Department of the Ministry of Agriculture, Forestry
and Fisheries of Japan.
(b) For the purposes of the administration of the tariff rate quota, the Parties will exchange
information on any related matter, including the issuance of the certificate of tariff rate
quota by the Ministry of Agriculture, Forestry and Fisheries of Japan. The Ministry of
Agriculture, Forestry and Fisheries of Japan will provide the Ministry of Trade of Indonesia
with information related to the aggregate amount of allocated quotas within the month
following the month in which quotas were allocated.
(c) For the purposes of resolving any matter arising with respect to the issuance of the
certificate or other administrative issues, consultations between the Parties may be made
through the Directorate Export of Industry and Mining Product, Directorate General of
Foreign Trade of the Ministry of Trade of Indonesia and the International Affairs
Department of the Ministry of Agriculture, Forestry and Fisheries of Japan.
SECTION 3.
Notes for Schedule of Indonesia
Note 2 in Section 1 of Part 3 of Annex 1 referred to in Chapter 2

Rule 4
User Registration
(a) A manufacturer* or a steel service center** that wishes to use originating goods which are
indicated with 2 in Column 5 of the Schedule of Indonesia in Section 2 of Part 3 of
Annex1 imported from Japan under the User Specific Duty Free Scheme (USDFS)
provided for in subparagraph (a)(i) of the above-mentioned Note, will apply to a surveyor
appointed by the Ministry of Industry of Indonesia in order to be registered as an approved
manufacturer or an approved steel service center (hereinafter referred to in this Section as
user).
*: For the purposes of subparagraph (a)(i)(D) of the above-mentioned Note, the term
manufacturer includes:
(1) Petroleum and/or gas developers, petroleum and/or gas engineering
companies, electric power companies, and makers of plant and part of plant
as project developers, having contractual relationship with related project

owners of the petroleum, gas and/or electric power industries; and
(2) Petroleum and/or gas developers, petroleum and/or gas engineering
companies, electric power companies, and makers of plant and part of plant
as subcontractors, having contractual relationship with (1) (project
developers).
**: The term steel service center includes a manufacturer which is engaged in such
operations as cutting, shearing, grinding, drawing steel products and other finishing
processes under the contract with another manufacturer. In case of such sectors
referred to in subparagraphs (a)(i) (A) through (a)(i) (C) of the above-mentioned
Note, the latter manufacturer should have Industrial License].
(b) The application for user registration will be submitted to a surveyor in accordance with the
relevant regulations of Indonesia, accompanied by the following information and
documents:
(AA) Company identity;
(BB) NPWP (Tax identification number);
(CC) Official Document on Company Establishment;
(DD) Industrial License;
(EE) Importer Identification Number
(FF) Tariff Classification Number (10 digits) of the goods to be imported;
(GG) Specification and grade indicated by national or international standards (JIS, ISO,
SNI, API, etc.) or equivalent standards;
(HH) Quantity of equivalent goods which are in stock at the time of application;
(II) Amount of Import Estimate (Requested quantity/volume of the goods to be imported
for 12 months); and
(JJ) Conversion table of raw materials.
For the purposes of subparagraphs (a)(i)(A) through (a)(i)(C) of the above-mentioned Note,
in addition to the information and documents referred to in (AA) through (JJ) above, the
applicant will submit the following to the surveyor:
(KK) List of installed equipment to be used for the production; and
(LL) Production plan, flow of production and production capacity of the installed
equipment.
For the purposes of subparagraph (a)(i)(D) of the above-mentioned Note, in addition to the
information and documents referred to in (AA) through (JJ) above, the applicant will submit
the following to the surveyor:
(MM) Project information;
(NN) Plan of utilization of the goods to be imported; and
(OO) Copy of a contract document between the user and the related project owners of
the petroleum, gas and/or electric power industries or copy of a contract document
such as a purchase order from the manufacturer referred to in (a)(1) above.
(c) Upon the receipt of the application, the surveyor will verify, including through on-site
inspection, whether the originating goods to be imported satisfy the requirements of
USDFS, and whether the Amount of Import Estimate is commensurate with the real
production capacity of the installed equipment within the maximum production capacity as
stated in Industrial License (in the case of subparagraphs (a)(i)(A) through (a)(i)(C) of the
above-mentioned Note) or with the project information (in the case of subparagraph
(a)(i)(D) of the above-mentioned Note). The surveyor will decide, within 10 working days
from the date of submission of the application deemed complete, whether to register the
applicant as a user. When the surveyor decides to register the applicant as a user, the
surveyor will issue a Letter of Verification (Surat Keterangan Verifikasi) to the applicant.
In case the surveyor rejects the application, it will present the reasons and the evidences
for such rejection and, at the request of the applicant, enter into consultations with the
applicant. If the matter is not resolved within five working days from the initiation of the
consultations, the applicant may refer the matter to the Ministry of Industry of Indonesia.
The Ministry of Industry of Indonesia may, after examination of the matter, order the
surveyor to issue a Letter of Verification.
(d) The Letter of Verification will include the following information:
- Name of the user;
- Corporate information (NPWP, API-P/T, Industrial License, Users Address);
- Production Capacity;
- Import Recommendation for 12 months; and
- Calculation of Conversion.
(e) In case that a user increases its production capacity during the validity period of the Letter
of Verification, the user may apply for issuance of an additional Letter of Verification in
accordance with Rule 4(b). The surveyor will issue the additional Letter of Verification in
accordance with Rule 4(c).
(f) During the validity period of the Letter of Verification, a user may apply for issuance of an
additional Letter of Verification in accordance with Rule 4(b) so long as the aggregated
Import Recommendations of the original Letter of Verification and the additional Letter of
Verification do not exceed the production capacity of the user. The surveyor will issue the
additional Letter of Verification in accordance with Rule 4(c).
(g) The validity period of the user registration is 12 months from the date of issuance of the
Letter of Verification.
(h) In case of minor changes of information in the Letter of Verification such as Name of the
user and Corporate information, the user will inform such changes, by submitting a letter of
notification and relevant legal document, if necessary, to the surveyor.
(i) For the purpose of import for the next 12 months under the USDFS, the user may submit
its application to renew its user registration, within the two months period preceding the
date of expiration of its Letter of Verification. Such application will be examined together
with the report of the surveyor referred to in Rule 6 (a) and the Report of Realization
referred to in Rule 6 (b).
Rule 5
Importation
(a) After issuing of the Letter of Verification in accordance with Rule 4, a user will apply for
issuance of Decree of the Director General of the Customs of Indonesia on behalf of
Minister of Finance by showing the original of the Letter of Verification to the Customs of
Indonesia. The Customs of Indonesia will issue the Decree of the Director General of the
Customs of Indonesia on behalf of Minister of Finance within five working days at
maximum from the date of submission of the application deemed complete. The Decree
of the Director General of the Customs of Indonesia on behalf of Minister of Finance is
valid for twelve months from the date of its issuance.
(b) A user that wishes to import originating goods of Japan under the USDFS will submit the
copy of the Decree of the Director General of the Customs of Indonesia on behalf of
Minister of Finance at each import declaration to the Customs of Indonesia in accordance
with the relevant regulations of Indonesia, and submit the original of the following
documents:
- Invoice;
- Packing list;
- Letter of Credit (L/C) or Bill of Lading (B/L); and
- Certificate of Origin.
(c) In case of minor changes of information in the Decree of the Director General of the
Customs of Indonesia on behalf of Minister of Finance such as Name of the user and
Corporate information, the user will inform such changes by submitting a letter of
notification and relevant legal document, if necessary, to the Customs of Indonesia.
(d) The surveyor may, whenever necessary, collect samples of the imported goods after their
customs clearance in order to conduct a laboratory test to check the specification of the
goods. Collected and tested samples will be returned to the user, wherever possible.
Rule 6
Verification and Report
(a) Realization Verification conducted by the surveyor consists of two verification activities;
they are Production Verification conducted at the mid-period*** of the user registration
and Final Verification conducted at the end**** of the user registration. Those
verifications include on-site inspection by the surveyor.
***: At the time when 50% of Import Recommendation is realized or six months
preceding the date of expiration of the Letter of Verification, whichever is the earlier.
****: At the time when 95% of Import Recommendation is realized or one month
preceding the date of expiration of the Letter of Verification, whichever is the earlier.
The surveyor will send a report to the user and the Ministry of Industry of Indonesia within
10 working days after the accomplishment of the Final Verification.
(b) The Report of Realization will be submitted to the Ministry of Industry of Indonesia by a
user either at the time when its Import Recommendation is fully realized or no later than
the date of the expiration of its Letter of Verification. The Report of Realization will
include the following information:
- The quantity of the originating goods of Japan actually imported under the USDFS;
- The quantity of products actually produced from the imported originating goods of Japan
and equivalent goods which were in stock at the time of application of user registration;
- Quantity of the imported originating goods of Japan not yet used for production and
remaining in stock , and quantity of scrap and waste materials of the imported originating
goods of Japan;
- Detailed information such as actual use of the originating goods of Japan imported under
the USDFS and effect of the USDFS on users production plan]; and
- Requested quantity for the next 12 months with the reason if necessary.
Appendix 1 Format of the notification under the paragraph 5 of Article 20

Appendix 2 Format of certificate and specimen impression of stamps used by the
Ministry of Trade of Indonesia
Appendix 1 (for notification by Indonesia)

Format of the notification under paragraph 5 of Article 20
List of items of which MFN applied rates become equal to or lower than EPA rates as of dd/mm/yyyy
(as a result of the elimination or reduction of the customs duty applied on a MFN basis on DD/MM/YYYY)
No. Tariff item number

1
2
3
Description
MFN applied rate
EPA rate
Appendix 1 (for notification by Japan)

Format of the notification under paragraph 5 of Article 20
List of items of which MFN applied rates become equal to or lower than EPA rates as of dd/mm/yyyy
(as a result of the elimination or reduction of the customs duty applied on a MFN basis after the entry into force of the
Agreement)
Tariff item number
Tariff item number
in Customs Tariff
in Schedule of
No.
Shcedule of Japan
Japan in Annex 1
in yyyy (For
of JIEPA
reference)
1
2
3
Description
MFN applied rate
EPA rate
Sample
Appendix 2
AGREEMENT BETWEEN INDONESIA AND JAPAN

FOR AN ECONOMIC PARTNERSHIP
QUOTA CERTIFICATE
EXPORTER
FULL LEGAL NAME AND ADDRESS
CERTIFICATE NUMBER
IMPORTER
FULL LEGAL NAME AND ADDRESS
DESCRIPTION OF GOODS
REMARKS
TARIFF ITEM NUMBER
QUANTITY OF GOODS
ISSUED IN
MEASUREMENT UNIT
STAMP
VALID
FROM
UNTIL
SIGNATURE OF AUTHORITY
THIS CERTIFICATE IS NOT VALID IF EXHIBITS ERASURES, DELETIONS, CROSSING OUT OR ANY SIGN OF ALTERATION
ORIGINAL
PART 2
RULES OF ORIGIN
SECTION 1.
Rule 1
Certificate of origin (COO)
Document
(a) A certificate of origin should be on ISO A4 size paper in conformity with the format shown
in Appendix 1-A. It should be completed in the English language; otherwise it will no
longer be valid.
(b) The tariff classification numbers of the Harmonized System (HS), as amended on January
1, 2002, should be indicated on a certificate of origin at the six-digit level, and the
description of the good on a certificate of origin should be substantially identical to the
description on the invoice and, if possible, to the description under the HS for the good.
Rule 2
Application
A declaration for a certificate of origin should be completed by the exporter or its authorized
agent. The exporters or its authorized agents signature may be autographed or printed.
Note: The term authorized agent referred to in paragraph 1 of Article 41 should be understood
to refer a natural person or juridical person designated by the exporter, in accordance with the
laws and regulations of the exporting Party, to be responsible for applying for a certificate of
origin by using the agents signatures.
Rule 3
Issuance
(a) In principle, a certificate of origin should be issued by the time of shipment or no later than
three days from the date of shipment.
(b) In exceptional cases where the certificate of origin has not been issued by the time of
shipment or no later than three days from the date of shipment, at the request of the
exporter or its authorized agent, the certificate of origin may be issued retroactively in
accordance with the laws and regulations of the exporting Party but within 12 months from
the date of shipment, in which case it is necessary to indicate ISSUED
RETROACTIVELY in the relevant field of the certificate of origin specified in Appendix 1-B.
In such cases, the importer of the good who claims the preferential tariff treatment should,
subject to the laws and regulations of the importing Party, provide the customs authority of
the importing Party with the certificate of origin issued retroactively. The certificate of
origin issued retroactively should indicate the date of shipment in the relevant field
specified in Appendix 1-B.
(c) The signature on a certificate of origin of person authorized to sign of the competent
governmental authority of the exporting Party or its designees may be autographed or
printed.
(d) Each certificate of origin should bear a certification number given by the office of the
competent governmental authority of the exporting Party or its designees.
(e) In the event of theft, loss or destruction of a certificate of origin before the expiration of its
validity, the exporter or its authorized agent may request the competent governmental
authority of the exporting Party or its designees to issue a new certificate of origin with a
new certification number on the basis of the export documents in their possession, in
which case the original certificate of origin should be invalidated. The date of issuance
and the certification number of the original certificate of origin should be indicated in the
new certificate of origin. The new certificate of origin should be valid during the original
term of the validity of the original certificate of origin.
Rule 4
Reissuance
(a) The exporter or its authorized agent should request the reissuance of a certificate of origin
if the issued certificate of origin contains incorrect information.
(b) Erasures, superimpositions and modifications should not be allowed on the issued
certificate of origin.
Rule 5
Minor errors
The customs authority of the importing Party should disregard minor errors, such as slight
discrepancies or omissions, typing errors or overrunning the margin of the designated field,
provided that these minor errors do not affect the authenticity of the certificate of origin or the
accuracy of the information included in the certificate of origin.
Rule 6
Two or more invoices
For the purposes of paragraph 6 of Article 41, a certificate of origin, in which numbers and
dates of two or more invoices issued for a single shipment are indicated, should be accepted
by the customs authority of the importing Party.
Rule 7
Invoice of a non-Party
The customs authority of the importing Party should not reject a certificate of origin only for the
reason that the invoice is issued by either a natural person or juridical person located in a
non-Party.
Rule 8
A certificate of origin, including description of goods which is not subject to
preferential tariff treatment
In cases where some goods not subject to preferential tariff treatment are described in a
certificate of origin together with other goods subject to preferential tariff treatment, the
certificate of origin is valid only for goods subject to preferential tariff treatment.
SECTION 2.
Rule 9
Administration and enforcement
Focal points of administrative offices
(a) The focal point of the competent governmental authority of the exporting Party is:
-in the case of Japan, the Origin Certification Policy Office of the Trade Administration
Division of the Trade and Economic Cooperation Bureau of the Ministry of Economy,
Trade and Industry; and
-in the case of Indonesia, the Directorate Export and Import Facilitation of the Ministry
of Trade.
(b) The focal point of the customs authority of the importing Party is:
-in the case of Japan, the Customs and Tariff Bureau of the Ministry of Finance; and
-in the case of Indonesia, the Directorate General of Customs and Excise of the
Ministry of Finance.
(c) Both Parties should provide each other with the address, phone number, fax number and
e-mail address of the focal points referred to in subparagraphs (a) and (b) upon adoption
of this Operational Procedures, and should notify any modification regarding such
information within 30 days after such modification.
(d) If the competent governmental authority of the exporting Party designates entities or
bodies to carry out the issuance of the certificate of origin, or makes modification or
revocation in respect of designees, it should immediately notify the importing Party of such
designation, modification or revocation.
Rule 10
Procedure to exchange the sample of a certificate of origin, specimen
signatures and impressions of stamps
The Parties should provide each other with the sample of a certificate of origin, the list of the
names and specimen signatures of the persons authorized to sign and impressions of stamps
used, in the offices of the competent governmental authority of the exporting Party or its
designees for the issuance of a certificate of origin, as well as the addresses of such offices,
upon the date of adoption of this Operational Procedures, as well as their modification
thereafter.
Rule 11
Communication
(a) For the purposes of Articles 43 through 45, any communication between the competent
governmental authority of the exporting Party and the customs authority of the importing
Party should be made through the Embassy of Japan in Indonesia or the Embassy of
Indonesia in Japan. Such communication should be made by any method with a
confirmation of receipt.
(b) The direct communication between the competent governmental authority of the exporting
Party and the customs authority of the importing Party may be made by facsimile or e-mail
in parallel with the communication set out in subparagraph (a).
(c) The period for providing the response pursuant to paragraph 2 of Article 43 and paragraph
4 of Article 44 should commence from the date of the confirmation of receipt of the request
or the communication pursuant to subparagraph (a).
Rule 12
Goods in transit or storage
Preferential tariff treatment for the originating goods, which are in transit from the exporting
Party to the importing Party or in temporary storage in bonded area in the importing Party on
the date of entry into force of the Agreement, should be accorded subject to the submission of
a certificate of origin issued retroactively to the customs authority of the importing Party in
accordance with its laws and regulations.
Appendix 1-A Format of Certificate of Origin

Appendix 1-B Instructions for Certificate of Origin
Appendix 2 Examples of Applications of Rules of Origin (calculation of Q.V.C.,
accumulation, de minimis, unassembled or disassembled good, and information technology
goods)
Appendix 3 Examples of Required Documents when using a material of a non-Party of
the ASEAN
Appendix 4 Explanations for Section XI of Product Specific Rules set out in Annex 2
Appendix 5 Description of Operations for Dyeing or Printing Process
Appendix 1-A (Indonesia)

1.
Exporters name, address and country:
Certification no.
Number of page
/
AGREEMENT BETWEEN THE REPUBLIC OF INDONESIA AND

2.
Importers name, address and country:
JAPAN FOR AN ECONOMIC PARTNERSHIP

CERTIFICATE OF ORIGIN
FORM IJEPA
3.
Means of transport and route (as far as known)

Issued in Indonesia
4.
Item number (as necessary); marks and numbers of packages; number and kind of packages;
description of good(s); HS tariff classification number
5. Preference
6.Quantity
criterion
or weight
7. Invoice
number(s)
and date(s)
8. Remarks:
9.Declaration by the exporter:
10.Certification
I, the undersigned, declare that:
It is hereby certified, on the basis of control carried out, that the declaration
- the above details and statement are true and accurate.
by the exporter is correct.
- the good(s) described above meet the condition(s) required for the
Competent governmental authority or designee office:
issuance of this certificate;

- the country of origin of the good(s) described above is
Stamp
Place and date:
Signature:
Name (printed):
Place and date:
Company:
Signature:
Appendix 1-AJapan
1.
Certification no.
Number of page
/
AGREEMENT BETWEEN JAPAN AND THE REPUBLIC OF

2.
INDONESIA FOR AN ECONOMIC PARTNERSHIP

FORM JIEPA
3.

Issued in Japan
4.
Item number (as necessary); marks and numbers of packages; number and kind of packages;
description of good(s); HS tariff classification number
5. Preference
6.Quantity
7. Invoice
criterion
or weight
number(s)
and date(s)
8. Remarks:
10.Certification
It is hereby certified, on the basis of control carried out, that the declaration
by the exporter is correct.

Stamp
Place and date:
Signature:
Name (printed):
Place and date:
Company:
Signature:
Appendix 1- B
Parties which accept this form for the purpose of preferential treatment under the Agreement between the Republic
of Indonesia and Japan for an Economic Partnership (hereinafter referred to as the Agreement) are Indonesia and
Japan.
General conditions:
The conditions for the preferential tariff treatment under the Agreement are that the goods exported to Indonesia or Japan
should:
i.
ii.
iii.
fall within description of goods eligible for concession in Indonesia or Japan;

comply with one of the requirements set out in Preference criteria ; and
comply with the consignment criteria of Article 33.
Preference criteria:
A
The good is wholly obtained or produced entirely in the Party, as defined in paragraph 2 of Article 29.
The good is produced entirely in the Party exclusively from originating materials of the Party.
C The good satisfies the product specific rules set out in Annex 2, as well as all other applicable requirements of Chapter
3, when the good is produced entirely in the Party using non-originating materials.
Instructions for certificate of origin:
For the purposes of claiming preferential tariff treatment, the document should be completed legibly and in full by the exporter
or its authorized agent and certified by the competent governmental authority or its designee. Any item of the form should
be completed in the English language. The document should be no longer valid, if it is completed in any languages other
than English or modified after the issuance.
If the space of this document is insufficient to specify the necessary particulars for identifying the goods and other related
information, the exporter or its authorized agent may provide the information using additional Appendix 1-A. In that case, every
additional Appendix 1-A should be completed legibly and in full by the exporter or its authorized agent and certificated by the
competent governmental authority or its designee.
Field 1: State the full name, address and country of the exporter.
Field 2: State the full name, address and country of the importer. As defined in subparagraph (f) of Article 28, importer
means a person who imports a good into the importing Party (e.g. the consignee who declares the importation).
Field 3: Provide the name of loading port, transit port and discharging port and, the name of vessel / flight number, as far as
known.
Field 4: Provide item number (as necessary), marks and numbers of packages, number and kind of packages, HS tariff
classification number as amended on January 1, 2002 and description of each good consigned.
For each good, the HS tariff classification number should be indicated at the six-digit level.
The description of the good on the certificate of origin should be substantially identical to the description on the invoice
and, if possible, to the description under the HS for the good.
With respect to subheading 2103.90, 2208.90, 4601.20 and 4601.91, in an exceptional case where the good is a
specific product requiring a special description (e.g. instant curry and Igusa goods), such description of specific
products should be indicated.
With respect to each good of Chapter 50 through 63 of the HS, the materials of the other Party or non-Parties which
are member countries of the ASEAN, the processes or operations conducted in such Party or non-Parties, and the
names of such Party or non-Parties should be indicated (if such materials were used in the production of the good).
Field 5: For each good, state which preference criterion (A through C under Preference Criteria above) is applicable. The
rules of origin are contained in Chapter 3 and Annex 2.
Note: In order to be entitled to preferential tariff treatment, each good of a Party should meet at least one of the criteria
given.
Indicate ACU for accumulation, DMI for de minimis and FGM for fungible goods or materials, if applicable.
Field 6: For each good, indicate the quantity or weight.
Field 7: Indicate the invoice number and date for each good. The invoice should be the one issued for the importation of the
good into the importing Party.
If the invoice is issued by a person different from the exporter to whom the certificate of origin is issued and the person
who issues the invoice is located in a non-Party, it should be indicated in field 8 that the goods will be invoiced in a
non-Party, identifying the full legal name and address of the person that issues the invoice.
In an exceptional case where the number of the invoice issued in a non-Party is not known at the time of issuance of
the certificate of origin, the invoice number and the date of invoice issued by the exporter to whom the certificate of
origin is issued should be indicated in field 7, and it should be indicated in field 8 that the goods will be subject to
another invoice to be issued in a non-Party for the importation into the importing Party, identifying the full legal name
and address of the person that will issue such other invoice. In such case, the relevant authority of the importing
Party may require the importer to provide the invoices and any other relevant documents which confirm the
transaction, from the exporting Party to the importing Party, with regard to the goods declared for import.
Field 8: If the certificate of origin is issued retroactively in accordance with Rule 3(b), the competent governmental authority or
its designee should indicate ISSUED RETROACTIVELY. If the certificate of origin is newly issued in accordance
with Rule 3(e), the competent governmental authority or its designee should indicate the date of issuance and the
certification number of the original certificate of origin. Other remarks as necessary.
Field 9: This field should be completed, signed and dated by the exporter or its authorized agent. The date should be the
date when the certificate of origin is applied for.
Note: The exporters or its authorized agents signature may be autographed or printed.
Field 10: This field should be completed, dated, signed and stamped by the competent governmental authority of the
exporting Party or its designee.
Note: The competent governmental authoritys or its designees signature may be autographed or printed.
Notice 1. Any items entered in this form should be true and correct. False declaration or documents relating to the certificate
of origin should be subject to penalty in accordance with the laws and regulations of the exporting Party.
Notice 2. The certificate of origin should be a basis of determination of origin at the customs authority of the importing Party.
Appendix 2
Examples of Applications of Rules of Origin

1. Qualifying Value Content (Q.V.C.)
1.1 Example of the calculation of Q.V.C. (Application of the formula provided for in
paragraph 4 of Article 29)
Company A produces refrigerators in Japan and plans to export them to Indonesia
under the Agreement.
The Product Specific Rules (PSRs) for refrigerators (HS8418.10) under the
Agreement are:
A change to subheading 8401.10 through 8485.90 from any other subheading; or
No required change in tariff classification to subheading 8401.10 through 8485.90,
provided that there is a qualifying value content of not less than 40 percent.
To prove that the refrigerator qualifies as an originating good of Japan, Company A
has to prove that the refrigerator satisfies either the change in tariff classification
(6-digits tariff line change) rule (hereinafter referred to as the CTC rule) or the 40%
value-added rule. If Company A decides to choose the 40% value-added rule in
this case, Company A has to calculate theQ.V.C.
Company As manufacturing costs of the refrigerator
Material/Parts
Sources
Parts a
Parts b
Parts c
Parts d
Parts e
Other Costs
F.O.B. Price
Japan
Japan
China
China
India
N/A
Originating
Status
originating
originating
non-originating
non-originating
non-originating
N/A
Value US$
200
100
100
100
200
300
1,000
The formula for calculating the Q.V.C.is:

F.O.B.
Q.V.C.
V.N.M.
100
F.O.B.
Q.V.C. is the qualifying value content of a good, expressed as a percentage;
F.O.B. is, except as provided for in paragraph 5 of Article 29, the free-on-board
value of a good payable by the buyer of the good to the seller of the good,
regardless of the mode of shipment, not including any internal excise taxes
reduced, exempted, or repaid when the good is exported; and
V.N.M. is the value of non-originating materials used in the production of a good
determined pursuant to paragraph 6 of Article 29.
The calculation of Q.V.C. of the refrigerator is:
$1,000$400 (Parts c, d and e)

Q.V.C.
1006040
$1,000
The above calculation shows that the refrigerator qualifies as an originating good of
Japan.
1.2 Example of the use of the method provided for in paragraph 7 of Article 29
The PSRs for refrigerators (HS8418.10) under the Agreement are:
has to prove that the refrigerator satisfies either the CTC rule or the 40%
value-added rule. Company A decided to choose the 40% value-added rule.
Company A obtained Parts b (electric motor) from Company B in Japan. To
calculate the Q.V.C. of the refrigerator, Company A has to confirm the originating
status of Parts b. Company A obtained information on Parts b from Company B.
Manufacturing costs of Parts b (electric motor)
Material/Parts
Sources
Parts b1
Parts b2
Other Costs
F.O.B. Price
Japan
China
N/A
Originating
Status
originating
non-originating
N/A
Value
US$
80
40
20
140
The PSRs for electric motors (HS8501.10) under the Agreement are:
Company A decided to choose the 40% value-added rule and calculated Q.V.C. of
Parts b as follows:
$140 - $40 (Parts b2)

100 = 71% 40%
Q.V.C.=
$140
Parts b qualifies as an originating material of Japan under the Agreement.

Material/Parts
Parts a
Parts b
Parts b1
Parts b2
Other Costs
Parts c
Parts d
Parts e
Other Costs
F.O.B. Price
Sources
Japan
Japan
Japan
China
N/A
China
China
India
N/A
--
Originating
Status
originating
originating
originating
non-originating
N/A
non-originating
non-originating
non-originating
N/A
--
Value
US$
180
140
80
40
20
280
200
100
100
1,000
The calculation of the Q.V.C. of the refrigerator is;

$1,000 - $580 (Parts c, d and e)
100 = 42% 40%
Q.V.C. =
$1,000
Parts b2 is not counted in the V.N.M. in accordance with paragraph 7 of Article 29.
The above calculation shows that the refrigerator qualifies as an originating good of
Japan.
.
If paragraph 7 of Article 29 did not apply, the refrigerator would not qualify as an
originating good of Japan as follows:
$1,000 - $620 ($40 (Parts b2) + $580 (Parts c, d and e))
Q.V.C. =
100 = 38%40%
$1,000
1.3 Example of the calculation of Q.V.C. when the exporter or the producer can not
determine the origin of some parts
The PSRs for refrigerators (HS8418.10) under the Agreement are:

has to prove that the refrigerator satisfies either the CTC rule or the 40%
value-added rule. Company A decided to choose the 40% value-added rule.
Material/Parts
Sources
Parts a
Parts b
Parts c
Parts d
Parts e
Other Costs
F.O.B. Price
Japan
Japan
unknown
unknown
unknown
N/A
--
Originating
Status
originating
originating
unknown
unknown
unknown
N/A
--
Value
US$
280
140
unknown
unknown
unknown
580
1,000
The calculation of the Q.V.C. of the refrigerator is;

$1,000 - $580 ($1,000 - $420 (Parts a and b))
100 = 42% 40%
Q.V.C. =
$1,000
Without regard to the value of Parts c, Parts d, Part e and Other Costs, the above
calculation shows that the refrigerator qualifies as an originating good of Japan.
2. Accumulation
2.1 Example of the calculation of Q.V.C. when applying the accumulation principle
(paragraph 1 of Article 30)
Company A produces color TVs (HS8528.12) in Japan and plans to export them to
Indonesia under the Agreement. Tuners (HS8529.90) which are used in the
manufacturing process of the color TV are imported from Indonesia.
The PSRs for the color TV (HS8528.12) under the Agreement are:
To prove that the color TV qualifies as an originating good of Japan, Company A has
to prove that the color TV satisfies either the CTC rule or the 40% value-added rule.
Company A decided to choose the 40% value-added rule in this case.
Company As manufacturing costs of the color TV
Material/Parts
Sources
Parts a
Parts b
Parts c
(Tuner)
Parts d
Parts e
Parts f
Other Costs
F.O.B. Price
Japan
Japan
Originating
Status
originating
originating
considered as
Japan(Indonesia)
considered as
originating
India
S. Korea
China
N/A
--
non-originating
non-originating
non-originating
N/A
--
Value
US$
100
100
400
300
500
400
200
2,000
If Parts c (tuner) is an originating material of Indonesia, the color TV may qualify as

an originating good of Japan by considering Parts c as an originating material of
Japan in accordance with paragraph 1 of Article 30.
The calculation of Q.V.C. of the color TV is;
$2,000$1,200 (Parts d, e and f)
100 40% 40%
Q.V.C.=
$2,000
2.2 Example of the calculation of Q.V.C. when applying the accumulation principle
(paragraph 2 of Article 30)
Company A produces color TVs (HS8528.12) in Japan and plans to export them to
Indonesia under the Agreement. Tuners (HS8529.90) which are used in the
manufacturing process of the color TV are imported from Indonesia. Company B,
producing tuners in Indonesia, uses Indonesian and Malaysian parts to manufacture
tuners.
The PSRs for color TVs (HS8528.12) under the Agreement are:
To prove that the color TV qualifies as an originating good, Company A decided to
choose the 40% value-added rule in this case.
Company As manufacturing costs of the color TV
Material/Parts
Parts a
Japan
Originating
Status
originating
Parts b
Japan
originating
200
Indonesia
Non-originating
500
Parts c (Tuner)
Sources
Value US$
300
Parts c1
Indonesia
originating
80
Parts c2
Malaysia
Non-originating
400
Other Costs
N/A
N/A
20
Parts d
India
Non-originating
300
Parts e
S. Korea
Non-originating
100
Parts f
China
Non-originating
400
Other Costs
N/A
N/A
200
F.O.B. Price
--
--
2,000
Even if Parts c (tuner) is a non-originating material, the color TV may qualify as an

originating good of Japan by applying paragraph 2 of Article 30 as follows:
$2,000$1,200 (Parts c2, d, e and f)

Q.V.C. =
10040%40%
$2,000
In accordance with paragraph 2 of Article 30, the value of a non-originating material

produced in either Party and to be used in the production of the good may be limited
to the value of non-originating materials (Parts c2) used in the production of such
non-originating material (Parts c). Therefore, only non-originating portion (Parts
c2) of Parts c will be counted in the value of non-originating materials.
If paragraph 2 of Article 30 did not apply, the color TV would not qualify as an
originating good of Japan under the Agreement as follows:
$2,000$1,300 (Parts c, d, e and f)
Q.V.C.=
100 = 35%40%
$2,000
3. De Minimis
3.1 Example of the application of De Minimis for goods other than textile goods (Article
31 and subparagraph (e) (i) in Part 1 of Annex 2)
Company A produces baby carriages (HS8715.00) in Japan and plans to export
them to Indonesia under the Agreement.
The PSRs for baby carriages (HS8715.00) under the Agreement are:
A change to subheading 8701.10 through 8716.90 from any other
subheading; or
No required change in tariff classification to subheading 8701.10 through
8716.90, provided that there is a qualifying value content of not less than 40
percent.
To prove that the baby carriage qualifies as an originating good of Japan, Company
A decided to choose the CTC rule in this case.
The baby carriage is made from Indian aluminum bar (HS7604.10) and Chinese
handle grip (HS8715.00). Since the handle grip does not undergo change in tariff
classification from any other subheading, the baby carriage does not meet the CTC
rule. But if the value of the handle grip (HS8715.00) is equivalent to 10% of F.O.B.
price of the baby carriage or less, Company A is allowed to disregard the portion of
the handle grip for the purposes of the CTC rule pursuant to de minimis provision of
Article 31.
3.2 Example of the application of De Minimis for textile goods (Article 31 and
subparagraph (e) (ii) in Part 1 of Annex 2)
Company A produces silk yarn (HS5006.00) in Japan and plans to export them to
Indonesia under the Agreement.
The PSRs for silk yarn (HS5006.00)under the Agreement are:
A change to heading 50.05 through 50.06 from any heading outside that group.
Silk yarn (HS5006.00) is made from Indian raw silk (HS5002.00) and Chinese silk
thread (HS5006.00). Since silk thread does not undergo change in tariff
classification, silk yarn does not meet the CTC rule. But if the weight of silk thread
is equivalent to 7% of silk yarn or less, Company A is allowed to disregard the
portion of silk thread for the purposes of the CTC rule pursuant to de minimis
provision of Article 31.
4. Unassembled or Disassembled Goods

Example of a good imported to a Party in a disassembled form but classified as an
assembled good (paragraph 1 of Article 34)
Company A produces a gas turbine (HS8411.82) in Japan, which is an extremely
large machine and plans to export it to Indonesia under the Agreement. The gas
turbine qualifies as an originating good of Japan. Company A exports it in a
disassembled form (a group of lots) for the convenience of transportation. In this
case, the Indonesian customs authority classifies the group of lots as an assembled
good( the article complete, presented disassembled), i.e., an assembled gas
turbine by virtue of Rule 2(a) of the General Rules for the Interpretation of the
Harmonized System 1 . Its originating status is not lost and it is classified as a gas
turbine (HS8411.82).
Rule 2(a) of the General Rules for the Interpretation of the Harmonized System
2. (a) Any reference in a heading to an article shall be taken to include a reference to that article
incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the
essential character of the complete or finished article. It shall also be taken to include a reference to that
article complete or finished (or falling to be classified as complete or finished by virtue of this Rule),
presented unassembled or disassembled.
5. Information Technology Goods

Example when using a material covered by the Attachment except for HS 8541.10
through 8542.90 (subparagraph (f)(i) of Part 1 of Annex 2)
Company A produces washing machines in Japan and plans to export them to
Indonesia under the Agreement.
The PSRs for washing machines (HS8450.11) under the Agreement are:
Company A decided to choose the 40% value-added rule in this case.
Company As manufacturing costs of the washing machine
Material/Parts
Sources
Parts a
Parts b
(switch)
Parts c
Parts d
Parts e
Other Costs
F.O.B. Price
Japan
Japan
China
India
S. Korea
N/A
--
Originating
Status
originating
Value
US$
considered as originating
non-originating
non-originating
non-originating
N/A
--
100
40
50
120
100
90
500
Company A obtains Parts b (switch, HS8536.50) covered by the Attachment from

Company B in Japan. No production data is available proving that Parts qualifies
as an originating material of Japan. But if Company A obtains information which
proves that Parts b (switch) was assembled in Japan, Parts b may be considered as
an originating material of Japan pursuant to subparagraph (f)(i) of Part 1 of Annex 2,
and the calculation of Q.V.C. of the washing machine is:
$500$270 (Parts c, d and e)
Q.V.C.=
10046%40%
$500
The above calculation shows that the washing machine qualifies as an originating
good of Japan.
Appendix 3
Examples of Required Documents when using a material of a non-Party of

the ASEAN
1. With respect to each good of Chapter 50 through 63 of the Harmonized

System, in the case where a material of the other Party or a non-Party which is a
member country of the ASEAN is used in the production of the good, an example
of document to prove that the material is transported directly from the other Party
or that non-Party is a copy of bills of lading or airway bills for transportation from
the other Party or that non-Party to the exporting Party of the good.
2.With respect to each good of Chapter 50 through 63 of the Harmonized
System, in the case where a material of the other Party or a non-Party which is a
member country of the ASEAN is used in the production of the good and the
material is transported through other non-Parties to the exporting Party of the
good, the following are examples of document to prove that the material does
not undergo operations other than unloading, reloading or any other operations
to preserve it in good condition in those other non-Parties:
- a copy of through bills of lading or airway bills for transportation from that
non-Party to the exporting Party of the good; and
- a format or handwritten declaration issued by the customs authorities of those
other non-Parties for the material being transshipped or temporarily stored.
Appendix 4
Explanations for Section XI of Product Specific Rules set out in Annex 2

(Processes necessary to obtain originating status for Textile and Textile Goods
(Chapter 50- 63))
A. Yarn
HS Code
Necessary processes to obtain originating status in a Party

Carding/Combing process
50.04-50.06
Spinning process
(Not applicable)
Required
51.06-51.10
52.04-52.07
Required
Required
53.06-53.08
(Not applicable)
Required
54.01-54.06
55.08-55.11
Required
Required
"Carding/Combing" process is not required to be conducted in a Party from which the good is originated when the
process is conducted in the other Party or a non-Party which is a member country of the ASEAN.
B. Woven Fabrics
HS Code

Spinning process
Dyeing/Printing
Weaving process
process to yarn
process to fabrics
50.07
Required
Dyeing/Printing
Required
51.11-51.13
52.08-52.12
53.09-53.11
54.07-54.08
55.12-55.16
Required
Required
Required
Required
"Spinning" process is not required to be conducted in a Party from which the good is originated when the process is
conducted in the other Party or a non-Party which is a member country of the ASEAN.
"Dyeing/Printing process to yarn" is not required to be conducted in a Party from which the good is originated when
the process is conducted in the other Party or a non-Party which is a member country of the ASEAN.
"Weaving" process is not required to be conducted in a Party from which the good is originated when the process is
"Dyeing/Printing" process should be accompanied by two or more of the operations which are described in Note 1 to
Section XI of Annex 2 of the Agreement and Appendix 5of Operational Procedures.
C. Textile Articles for Industrial Use, etc. (HS56 - 59)

HS Code

Spinning process
Knitting/Crocheting/Weaving/Making
up process
56.01-56.03
(Not required)
Required
56.04-56.09
Required
Required
57.01-57.02
Required
Required
57.03-57.05
(Not required)
Required
58.01-58.11
Required
Required
59.01
(Not applicable)
Required
59.02
Required
Required
(Not applicable)
Required
59.10
Required
Required
59.11
(Not applicable)
Required
59.03-59.09
As for the good of HS56.01-56.03 and 57.03-57.05, Spinning process is not required, because such process is not
actually conducted in the practice of the production of the good.
D. Knitted or Crocheted Fabrics (HS60)

HS Code

Spinning process
Dyeing/Printing
process to yarn
60.01-60.06
Required
Knitting/Crocheting
process
Dyeing/Printing
process to fabrics
Required
Required
Required
Required
Required
"Dyeing/Printing process to yarn" is not required to be conducted in a Party from which the good is originated when
the process is conducted in the other Party or a non-Party which is a member country of the ASEAN.
"Knitting/Crocheting" process is not required to be conducted in a Party from which the good is originated when the
process is conducted in the other Party or a non-Party which is a member country of the ASEAN.
"Dyeing/Printing" process should be accompanied by two or more of the operation which are described in Note 1 to
Section XI of Annex 2 of the Agreement and Appendix 5 of Operational Procedures.
E. Apparels, Clothing Accessories, and Other Textile Articles (HS61, 62, 63.01 63.10)
HS Code

Knitting/Crocheting/ Weaving process
Making up process
Required
Required
61.01-61.17
62.01-62.17
63.01-63.10
"Knitting/Crocheting/ Weaving" process is not required to be conducted in a Party from which the good is originated
when the process is conducted in the other Party or a non-Party which is a member country of the ASEAN.
Description of Operations for Dyeing or Printing Process
No.
Operation
Appendix 5
Description
(1) antibacterial finish
The finishing by which the multiplication of bacteria on fibre is restrained and the deodorizing effect is given.
(2) antimelt finish
The finishing carried out for the addition of the property in which woven and knitted fabric is prevented from melting by
heat. It is carried out for preventing the phenomenon in which a hole is made in synthetic fibre product by the fire of
cigarette and the friction heat at the time of sliding.
(3) antimosquito finish
The finishing by which human body is prevented from approaching of mosquitoes by sticking of the mosquito inhibiting
agent to woven and knitted fabric.
(4) anti-pilling finish
The finishing carried out for the purpose of preventing from the producing of pill caused by the friction on the surface of
woven and knitted fabric. There are the fixation of fibre by resin treatment, gas singeing, the removal of long fluff by
shearing, the degradation of fluff by chemical treatment, etc.
(5) antistatic finish
The finishing carried out for the purpose of decreasing the static electricity generating on fibre. The hygroscopic agent
such as higher alcohol, surface active agent and the antistatic agent such as quaternary ammonium salt, polymer having
oxyethylene radical, etc. are used.
(6) artificial creasing
The finishing by which the durable creases are added to cloth. In synthetic fibre, its thermoplastic property is utilized, and
in cellulose sorios of fibre, the cross-linkage reaction by resin finishing agent is utilized.
(7) bleaching
The treatment which is carried out for decomposing and removing the pigment and coloured impurities contained in fibre
by the action of oxidization or reduction and whitening the fibre.
(8) brushing
The treatment in which the fluff and dust adhering on the surface of fabric are wiped down and the lie of fibre is arranged
by using brush-roller, etc.
(9) buff finish
The raising processing carried out by using the emery paper wound on roll. It is used in various fields such as synthetic
fibre woven and knitted fabric, cotton fabric, etc.
(10) burn-out finish
The finishing in which only one side of fibre is dissolved to remove by utilizing the difference of chemical resistance of
the fibre constituting blended yarn fabric and union cloth and the water marked pattern appears.
(11) calendering
The finishing by which fabric is passed through between various rotating rolls, the surface is smoothened by pressurizing
and luster and various feelings are given.
(12)
compressive
shrinkage
The finishing in which the density is raised by carrying out of steam pressing mainly cotton fabric, etc. as over-feeding
and the shrink resistance is given to it.
(13)
crease resistant
finish
The finishing by which wrinkle is made to be difficult to generate on woven and knitted fabric by resin finish, etc.
(14) decatizing
The finish in which the stability, luster and feeling of cloth are improved by winding up of cloth or wrapping cloth on a
porous cylinder and carrying out the heating by steam and cooling by air. The full decatizing (autoclave decatizing
machine), semidecatizing (ordinary pressure decatizing machine), continuous decatizing machine, etc. are used. It is the
process at about final stage for the finishing of wool fabric.
(15) deodorant finish
The finishing showing the effect in which uncomfortable odour is reduced by touching of odour component to fibre. The
uncomfortable odour means perspiration odour, ageing odour, excretion odour, cigarette odour, trash odour.
(16) easy-care finish
The finishing carried out for the purpose of being capable of wearing without ironing after washing and drying cotton and
its blended yarn fabric.
(17) embossing
The processing in which fabric, etc. are passed through between an uneven metallic roller heated and an elastic roller,
and the uneven patterns are added.
(18) emerising
The raising processing carried out by using the emery paper wound on roll. It is used in various fields such as synthetic
fibre woven and knitted fabric, cotton fabric, etc.
(19)
flame resistant
finish
The finishing carried out for the purpose of making fibre to be difficult to ignite and fire-spread. It is applied to working
wear, curtain, upholstery fabrics, aged person nursing clothes, bed clothes, etc. which are in danger of catching fire.
(20) flock finish
The finishing in which fine and short fibres are planted on the surface of cloth, plastic products, etc. in fluff-shaped by
using static electricity and adhesive.
(21) foam printing
The printing in which the printed part is bulged. The printed part is bulged by printing the microcapsule particle enclosing
foaming agent with binder together and heat-treating
liquid ammonia
(22)
process
The modification finishing of cotton carried out by using liquid ammonia. The effect of much similar to mercerization is
obtained, however the improvement of luster and dying property is smaller as compared with mercerization. On the other
hand, the strength, shrink resistance property (dimensional stability), crease resistance property, setting property, etc.
are greatly improved.
(23) mercerization
The finishing which is carried out for giving the improvement of dyeingness, increase of wet strength, silk-like luster, etc.
by carrying out the tensional treatment of cotton yarn or cotton woven and knitted fabric in concentrated aqueous
solution of sodium hydroxide.
(24)
microbial control
finish
(25) milling
The finishing carried out restraining of multiplication of bacteria on fibre. In general use, golden staph, pneumobacillus
coliform bacilli, pseudomonas aeruginosa, etc. are made to be the object.
The felting treatment by which wool fabric is wetted with the solution containing alkali, soap, etc., and struck and rubbed
mechanically for making the objective feeling.
No.
Operation
(26) moare finishing
(27)
Description
One of calendering finish by which woodgrain glossy pattern is given on fabric. The finishing in which the difference is
produced in reflection of light between the part of warp pressured and the part without being pressured and woodgrain
patterns are made.
moisture permeable The finishing carried out so as to adding the water resistance property as well as the permeability of water vapour to
waterproofing
woven and knitted fabric. It is utilized for sports wear.
(28) oil-repellent finish
The finishing carried out so as to add the oil-repellent property to textile goods.
(29) organdie finish
The finishing for obtaining thin, transparent, rigid feeling. In the case of cotton, concentrated sulfuric acid, etc. is reacted
at ordinary temperature.
(30) peeling treatment
The processing for the improvement of texture of woven fabric or sewing products by reducing fibre. There are the alkali
peeling treatment for polyester textile and the enzyme peeling treatment for cellulose textile , etc.
(31) perfumed finish
The finishing carried out for addition of perfume to fibre. There are the method in which perfuming material is enclosed in
microcapsule and added to textile product, etc.
(32) relaxation
The treatment for revealing texturization and crepe in woven and knitted fabric by the heat energy such as dry heat, wet
heat, hot water, etc. and the effect of physical rubbing.
(33) ripple finish
The finishing in which cotton fabric is printed with the paste containing high concentration of sodium hydroxide and three
dimensional patterns are made appear by shrinking the part, and after resist style paste is printed, the print part is
embossed by applying the concentrated solution of sodium hydroxide and the ripple-like seersucker or crepe like
emboss appears.
(34) schreiner finish
The finish in which woven fabric is passed through the schreiner calender equipped with metallic rolls indented with
countless and parallel fine lines, the weave is smoothened and the silky luster is given.
(35) shearing
The operation by which, after the fluff or the surface of woven and knitted fabric is arranged with brush, it is made run on
a edge and cut to arrange in a definite length by using a rotary cutter.
(36)
shrink resistant
finish
The finishing by which woven and knitted fabric is not made shrink by washing, hot water treatment.
(37) soil guard finish
The finishing by which dirt is made difficult to adhere to fibre mainly by using the fluorine series of resin.
(38) soil release finish
The finishing by which hydrophilic compound is added to hydrophobic synthetic fibre and the dirt is facilitated to remove
by washing.
(39) stretch finish
The finishing in which, after the yarn constituting fabric is bent, then fixed and the stretch property mainly in traverse
direction is added.
(40) tick-proofing
The finishing by which tick is made so as not to approach the human body by sticking the tick inhibiting agent to woven
and knitted fabric or by reducing the air permeability of fabric.
(41) UV cut finish
The finishing carried out for protecting skin by shielding UV so that woven and knitted fabric is impregnated with or stuck
to UV absorber.
(42)
wash and wear

finish
The finishing carried out for the purpose of being capable of wearing without ironing after washing and drying cotton and
its blended yarn fabric.
(43)
water absorbent
finish
The finishing in which the hydrophobic surface of synthetic fibre is made hydrophilic and the water absorbing property is
raised.
(44) waterproofing
(45)
water-repellent
finish
The finishing by which water is made difficult to pass through woven and knitted fabric.
The finishing carried out so as to add the water-repellent property to fibre.
(46) wet decatizing
The wet type set in the scouring process of wool fabric. It is also called smoothing with stream or crabbing.
(47) windbreak finish
The finishing in which wind is made difficult to pass by reducing air permeability by improving the weave of woven and
knitted fabric and finishing of resin.
(48) wire raising
The raising carried out so as to scratch the surface of woven and knitted fabric by using the roll wound with card clothing
(wire raising machine).
Lampiran 3-1
Certificate of Origin for Japan-Indonesia EPA
1.
Certification no.
The full name, address and country of the exporter.

2.
The full name, address and country of the importer.

The term importer means a person who imports a
good into the importing Party (e.g. the consignee who
declares the importation).
3.
AGREEMENT BETWEEN THE REPUBLIC OF INDONESIA AND JAPAN

FOR AN ECONOMIC PARTNERSHIP
FORM IJEPA
Issued in Indonesia
The name of loading port, transit port and discharging

port and, the name of vessel / flight number, as far as
known.
4.
Item number (as necessary); marks and numbers of

packages; number and kind of packages; description of
good(s); HS tariff classification number
Item number (as necessary), marks and numbers of packages,

number and kind of packages, HS tariff classification number
as amended on January 1, 2002 and description of each good
consigned.
For each good, the HS tariff classification number should be
indicated at the six-digit level.
The description of the good on the certificate of origin should
be substantially identical to the description on the invoice
and, if possible, to the description under the HS for the good.
With respect to subheading 2103.90, 2208.90, 4601.20 and
4601.91, in an exceptional case where the good is a specific
product requiring a special description (e.g. instant curry and
Igusa goods), such description of specific products should be
indicated.
With respect to each good of Chapter 50 through 63 of the
HS, the materials of the other Party or non-Parties which are
member countries of the ASEAN, the processes or operations
conducted in such Party or non-Parties, and the names of
such Party or non-Parties should be indicated (if such
materials were used in the production of the good).
Valid for one year from

the date of issuance of
original COO
Number of
page
/
5. Preference
criterion
6.Quantity
or weight
For each good,

state which
preference
criterion is
applicable
(A, B, or C).
The rules of
origin are
contained in
Chapter 3 and
Annex 2.
For each
good,
indicate the
quantity or
weight.
(Net weight
is
acceptable.)
In order to be
entitled to
preferential
tariff treatment,
each good of a
Party should
meet at least
one of the
criteria given.
Indicate
ACU for
accumulation,
DMI for de
minimis and
FGM for
fungible goods
or materials, if
applicable.
7. Invoice number(s) and date(s)

Indicate the invoice number and date for
each good. The invoice should be the
one issued for the importation of the
good into the importing Party.
If the invoice is issued by a person
different from the exporter to whom the
certificate of origin is issued and the
person who issues the invoice is located
in a non-Party, it should be indicated in
field 8 that the goods will be invoiced in
a non-Party, identifying the full legal
name and address of the person that
issues the invoice.
In an exceptional case where the number
of the invoice issued in a non-Party is not
known at the time of issuance of the
certificate of origin, the invoice number
and the date of invoice issued by the
exporter to whom the certificate of origin
is issued should be indicated in field 7,
and it should be indicated in field 8 that
the goods will be subject to another
invoice to be issued in a non-Party for the
importation into the importing Party,
identifying the full legal name and
address of the person that will issue such
other invoice. In such case, the relevant
authority of the importing Party may
require the importer to provide the
invoices and any other relevant
documents which confirm the
transaction, from the exporting Party to
the importing Party, with regard to the
goods declared for import.
8. Remarks:
If the certificate of origin is issued retroactively in accordance with Rule 3(b) of the Operational Procedures, the competent governmental
authority or its designee should indicate ISSUED RETROACTIVELY. In such cases, the date of shipment should be indicated. If the
certificate of origin is newly issued in accordance with Rule 3(e), the competent governmental authority or its designee should indicate the
date of issuance and the certification number of the original certificate of origin. Other remarks as necessary.
This field should be completed, signed and dated by the exporter or

its authorized agent.
Place and date:
The date should be the date when the certificate of origin is

applied for.
Signature:
The exporters or its authorized agents signature may be

autographed or printed.
Name (printed):
Company:
10.Certification
It is hereby certified, on the basis of control carried out, that the
declaration by the exporter is correct.
Stamp
Place and date:
Issuing authority:
Ministry of Trade
Signature:
This field should be completed, dated, signed and stamped by the

competent governmental authority of the exporting Party or its
designee.
The competent governmental authoritys or its designees signature
may be autographed or printed.
Ministry of Finance Japan
Lampiran 3-2
Surat Keterangan Asal EPA Jepang-Indonesia
1.
Nama, alamat dan negara eksportir
Nomor Surat Keterangan Asal
Jumlah
halaman /
Nama lengkap, alamat dan negara eksportir.

2.
PERJANJIAN ANTARA REPUBLIK INDONESIA DAN JEPANG UNTUK

KEMITRAAN EKONOMI
Nama, alamat dan negara importir.
Nama lengkap, alamat dan negara importir. Istilah

importir berarti orang yang mengimpor barang ke
pihak yang mengimpor (seperti penerima barang yang
menyatakan impor tersebut).
3.
SURAT KETERANGAN ASAL

FORMAT IJEPA
Diterbitkan di Indonesia
Sarana transportasi dan rute (sejauh yang diketahui)
Nama pelabuhan muat, pelabuhan transit dan

pelabuhan bongkar muat dan, nama kapal / nomor
penerbangan, sejauh yang diketahui.
4.
Item nomor (jika perlu), tanda dan jumlah paket, jumlah

dan jenis paket, deskripsi barang, nomor klasifikasi tarif
HS.
Item nomor (jika perlu), tanda dan jumlah paket,

jumlah dan jenis paket, nomor klasifikasi tarif HS
sebagaimana telah diamandemen pada tanggal 1
Januari 2002 dan keterangan dari setiap barang yang
dikirim.
Untuk setiap barang, nomor klasifikasi tarif HS harus
ditunjukkan pada tingkat enam-digit.
Deskripsi barang pada Surat Keterangan Asal harus
sama secara substansial dengan dekripsi pada invoice
dan, jika mungkin, dengan deskripsi di bawah HS
untuk barang tersebut
Sehubungan dengan subpos 2103.90, 2208.90, 4601.20
dan 4601.91, dalam kasus yang luar biasa di mana
barang merupakan produk tertentu yang memerlukan
penjelasan khusus (misalnya instan kari dan barang
Igusa), deskripsi produk tertentu harus disebutkan.
Sehubungan dengan masing-masing barang dari Bab 50
sampai 63 dari HS, bahan dari Pihak lain atau bukan
Pihak yang merupakan anggota negara-negara ASEAN,
proses atau operasi yang dilakukan di Pihak atau bukan
Pihak, dan nama-nama Pihak atau bukan Pihak tersebut
harus disebutkan (jika bahan tersebut digunakan dalam
produksi barang).
Berlaku untuk satu

tahun dari tanggal
penerbitan SKA asli.
5. Kriteria
preferensi
6. Jumlah
atau berat
Untuk setiap
barang, tulis
kriteria
preferensi mana
yang berlaku
(A, B, atau C).
ketentuan asal
barang
Untuk
setiap
barang,
tulis
jumlah
atau
beratnya.
tercantum di
Bab 3 dan
Lampiran 2.
(Berat
bersih
dapat
diterima.)
Supaya berhak
atas perlakuan
tarif
preferensial,
setiap barang
dari Pihak harus
memenuhi
setidaknya satu
dari kriteria
yang diberikan.
Tulis ACU
untuk
akumulasi,
DMI untuk de
minimis dan
FGM untuk
barang atau
bahan sepadan,
untuk
pemberlakuan
aturannya.
7. Nomor dan tanggal invoice

Sebutkan nomor dan tanggal invoice
untuk setiap barang. Invoice harus
merupakan invoice yang diterbitkan untuk
impor barang ke Pihak yang mengimpor.
Jika invoice diterbitkan oleh orang yang
berbeda dari eksportir kepada siapa Surat
Keterangan Asal diterbitkan dan orang
yang menerbitkan invoice terletak di
negara bukan pihak, harus ditunjukkan di
kolom 8 bahwa barang akan ditagih pada
bukan pihak, mengidentifikasi nama
hukum secara lengkap dan alamat orang
yang menerbitkan invoice.
Dalam kasus yang luar biasa di mana
nomor invoice yang diterbitkan pada
negara bukan pihak tidak diketahui pada
saat penerbitan Surat Keterangan Asal,
nomor invoice dan tanggal invoice yang
diterbitkan oleh eksportir kepada siapa
Surat Keterangan Asal diterbitkan harus
ditunjukkan pada kolom 7, dan itu harus
ditunjukkan pada kolom 8 bahwa barang
akan dikenakan invoice lain yang akan
diterbitkan pada negara bukan pihak
untuk impor ke dalam Pihak pengimpor,
mengidentifikasi nama hukum secara
lengkap dan alamat orang yang akan
mengeluarkan invoice lainnya. Dalam hal
demikian, otoritas yang relevan dari Pihak
pengimpor mungkin akan meminta
importir untuk memberikan invoice dan
dokumen terkait lainnya yang
mengkonfirmasi transaksi, dari Pihak
yang mengekspor ke Pihak yang
mengimpor, berkaitan dengan barang
yang dideklarasikan untuk impor.
8. Keterangan:
Jika Surat Keterangan Asal dikeluarkan surut (rektroaktif) sesuai dengan Peraturan 3 (b) dari Prosedur Operasional, otoritas pemerintah
yang berwenang atau yang ditetapkan harus menunjukkan "DITERBITKAN SECARA RETROAKTIF." Dalam kasus tersebut, tanggal
pengapalan harus ditunjukkan. Jika Surat Keterangan Asal baru diterbitkan sesuai denga n Peraturan 3 (e), otoritas pemerintah yang
berwenang atau yang ditetapkan harus menunjukkan tanggal penerbitan dan nomor sertifikasi dari Surat Keterangan Asal. Keterangan
lain jika diperlukan.
9.Deklarasi oleh eksportir:
Saya, yang bertanda tangan di bawah ini, menyatakan bahwa
- rincian dan pernyataan di atas adalah benar dan akurat
- barang yang disebutkan di atas memenuhi syarat yang diperlukan dalam
penerbitan surat keterangan
- negara asal barang yang disebutkan di atas adalah
Bagian ini harus dilengkapi, ditandatangani dan diberi tanggal

oleh eksportir atau agen yang ditunjuk.
Tempat dan tanggal:
Tanggal harus merupakan tanggal waktu Surat Keterangan Asal

diberlakukan.
Tanda tangan:
Eksportir atau agen yang ditunjuk dapat berupa tanda tangan

langsung atau dicetak.
Nama (dicetak):
Perusahaan:
10. Pengesahan
Dengan ini disahkan, atas dasar pengontrolan yang dilakukan, bahwa
pernyataan oleh eksportir adalah benar.
Otoritas pemerintah yang berwenang atau kantor yang ditunjuk:
Stempel
Tempat dan tanggal:
Otoritas yang menerbitkan

Kementerian Perdagangan
Tanda tangan:
Kolom ini harus dilengkapi tanggal, ditandatangani dan

distempel oleh otoritas pemerintah yang berwenang dari Pihak
yang mengekspor atau yang ditunjuknya.
Tanda tangan otoritas pemerintah yang berwenang atau tanda
tangan yang ditunjuk itu dapat berupa tanda tangan langsung atau
dicetak..
Kementerian Keuangan Japan
Project for Strengthening of the Utilization of IJEPA (Indonesia-Japan Economic

Partnership Agreement)
Technical Cooperation Project between Ministry of Trade and Japan International
Cooperation Agency (JICA)
Direktorat Fasilitasi Ekspor dan Impor, Direktorat Jenderal Perdagangan Luar
Negeri, Kementerian Perdagangan
Jl. M. I. Ridwan Rais No. 5, Jakarta Pusat, 10110
(021)3858171 [Ex. 1169]

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The Project for Strengthening of the Utilization of IJEPA

(Indonesia-Japan Economic Partnership Agreement)

To Whom It May Concern

Re: IJEPA COO Manual

The Project for Strengthening of the Utilization of IJEPA,

IJEPA COO MANUAL

The Project for Strengthening of the Utilization of IJEPA

Lampiran 1 / Flow-Chart: Application Procedure of IJEPA COO

I. Keuntungan Pemanfaatan Tarif Preferensi

Contoh Kasus Tingkat Tarif IJEPA yang Unggul

0306.16-200, Udang kecil dan udang biasa air

0306.19-190 Udang (Dibekukan)

0714.20-100 Ubi jalar (Dibekukan)

Tidak diB15 11.3% 10.5% 9.8%

Buah-buahan yang dibekukan

Bubuk kakao (tidak

7.4% Tidak di10.9% setting

7.4% Tidak di10.9% setting

Pasta kakao (tidak dihilangkan

Hubungan dengan Tarif GSP

Tarif GSP (Generalized System of Preference) adalah

Item yang bisa diterapkan tarif GSP dari Indonesia

1. Item yang dikecualikan dari penurunan tarif IJEPA

0206.30-091 1515.90-410 1604.17-000 1605.55-010 1806.10-200 2101.30-000 2918.15-010

2. Item yang tarif GSP lebih rendah daripada tarif preferensi

Informasi dari Web Site (Bahasa Jepang)

II. Perbedaan antara EPA dan FTA

III. Metode Pemanfaatan Tarif Preferensi IJEPA

Berikut ini adalah prosedur untuk memanfaatkan tarif preferensi

Mengidentifikasi kode item barang (Kode HS)

B) Mengecek tingkat tarif (konfirmasikan apakah diterapkan

A) Mengidentifikasi Kode Item Barang (Kode HS)

Apa itu Kode HS (HS Code)?

Contoh: Cara membaca Kode HS di Japans Tariff Schedule

Chapter 62 Articles of apparel and clothing accessories, not knitted or crocheted.

Of wool or fine animal hair

Of other textile materials

Cara Memeriksa Kode HS

Namun demikian, yang menentukan item/barang

B) Konfirmasi Tingkat Tarif

Ada 2 metode utama dalam hal penurunan tingkat tarif

Selain itu, ada item-item di luar lingkup tarif preferensi

Daftar Tarif Jepang / Japans Tariff Schedule (Bea Cukai

Tarif yang paling rendah di antara

Tarif preferensi IJEPA

Chapter 20 Preparations of vegetables, fruit, nuts or other parts of plants.

Vegetables, fruit, nuts and other

(15%) 12% Free

(1) Papayas, pawpaws, avocados, guavas,

7.5% 3.8% Free

120 (2) Sweetcorn

(1) Papayas, pawpaws, avocados, guavas,

220 (2) Mangoes and mangosteens

3.3% 4.4% 4.4%

Free 1.3% 3.8%

5.7% 7.60% 6.6%

Free Free Free

2.5% 3.3% 3.3%

C) Konfirmasi ROO / Rules of Origin