TINJAUAN THIRD PARTY INVOICING - ACFTA PADA KPU BEA CUKAI TANJUNG PRIOK

2019 ◽  
Vol 3 (2) ◽  
Author(s):  
Imam Tri Wahyudi ◽  
Wing Hartopo

Dengan meningkatnya kompleksitas hubungan kerjasama dan perdagangan antar negara ataupun kawasan, terutama kerjasama berdasarkan perjanjian perdagangan preferensial (preferential trade agreements) yang telah diratifikasi pemerintah Indonesia, maka semakin meningkat pula peran rules of origin. Penelitian ini mengunakan metode kualitatif studi kasus untuk menganalisis pemeriksaan third party invocing, sebagai bagian dari rules of origin, pada SKA ACFTA oleh Pejabat Fungsional Pemeriksaan Dokumen (PFPD). Penelitian ini menghasilkan simpulan, yaitu dalam penelitian atas SKA ACFTA Third Party Invoicing, PFPD memerlukan dokumen pendukung tambahan; dalam hal terjadi ketidaksinkronan antara data dalam SKA tersebut dengan data dokumen pendukung, PFPD perlu melakukan retroactive check; dalam hal arsip database rejection dan retroactive check; staf arsip belum melakukan secara terstruktur. Berdasarkan hasil analisis penelitian tersebut, maka disampaikan saran kepada KPU menyusun database rejection atau retroactive check secara terstruktur sehingga mudah untuk dilakukan analisis, kemudian kepada PFPD agar melakukan analisis bisnis menurut Alexandra (2013) dan prosedur penelitian SKA sesuai panduan WCO terutama terhadap SKA dengan skema third party invoicing, dan kepada Direktorat KIAL agar mengkompilasi kasus-kasus SKA third party dari KPU maupun Kantor Bea Cukai lainnya sebagai referensi dan dibahas dalam pertemuan ACFTA.

2003 ◽  
Vol 44 (157) ◽  
pp. 61-83
Author(s):  
Radovan Kovacevic

The key element of the EU's free trade and preferential trade agreements is the extent to which they deliver improved market access and thus contribute to the EU's foreign policy objectives towards developing countries and neighbouring countries in Europe, including the countries of the Balkans. The previous preferential trade schemes have been ineffective in delivering improved access to the EU market. The main reason for this is probably very restrictive rules of origin that the EU imposes, coupled with the costs of proving consistency with these rules. If the EU wants the 'Everything but Arms' agreement and free trade agreements with countries in the Balkans to generate substantial improvements in access to the EU market for products from these countries, then it will have to reconsider the current rules of origin and implement less restrictive rules backed upon by a careful safeguards policy. Governments apply rules to distinguish between foreign and domestic products and to define the foreign origin of a product where some imports receive preferential treatment. The purpose of this paper is to focus on the issue of the rules of origin, and on the "cummulation" of such rules within the EU preferential trade agreements. It does this, firstly, through detailing rules of origin, secondly, by providing a conceptual discussion of the impact of (the cummulation of) rules of origin, and thirdly, by exploring characteristics of preferential trade agreements.


Author(s):  
Leonardo Borlini

An increasingly important aspect of EU trade policy since the lifting of its self-imposed moratorium on preferential trade agreements (PTAs) has been the inclusion of WTO+ provisions on subsidies in bilateral agreements negotiated with a number of third countries. This article covers the main bilateral PTAs negotiated after the publication of the Commission’s Communication on ‘Global Europe’ in order to explore the implications of the different subsidy disciplines they set out. It also discusses the questions that arise when examining the legal discipline of public aid provided by such agreements, regarding not only the substantive appropriateness of standards and rules on compatibility, but also the procedural mechanisms designed to guarantee the implementation and the enforcement of such rules. It concludes that the most advanced among the EU PTAs are shaped as competition regulation and go beyond a mere negative function, ensuring that subsidies can contribute to fundamental public goals.


2006 ◽  
Vol 96 (3) ◽  
pp. 896-914 ◽  
Author(s):  
Nuno Limão

Most countries are members of preferential trade agreements (PTAs). The effect of these agreements has attracted much interest and raised the question of whether PTAs promote or slow multilateral trade liberalization, i.e., whether they are a “building block” or “stumbling block” to multilateral liberalization. Despite this long-standing concern with PTAs and the lack of theoretical consensus, there is no systematic evidence on whether they are actually a stumbling block to multilateral liberalization. We use detailed data on U.S. multilateral tariffs to provide the first systematic evidence that the direct effect of PTAs was to generate a stumbling block to its MTL. We also provide evidence of reciprocity in multilateral tariff reductions.


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