(Materi) ROO.pdf

RULES OF ORIGIN
(ROO)
Direktorat Kepabeanan Internasional dan Antar Lembaga
2021
Eko Yulianto

2
2 Direktorat Jenderal Bea dan Cukai, Kementerian Keuangan Republik Indonesia
FTA DI DUNIA
Source: https://rtais.wto.org/UI/charts.aspx
FTA/PTA/CEPA/EPA → Trade in Goods (TIG) → Rules of Origin (ROO)

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FTA DI INDONESIA
* Skema FTA Bilateral.
* Skema FTA Regional.
No ASEAN + 1 EIF
1 ASEAN Trade in Goods Agreement (ATIGA) 1993
2 ASEAN – China FTA 2005
3 ASEAN – Korea FTA 2007
4 ASEAN – India FTA 2010
5 ASEAN – Australia – New Zealand FTA 2012
6 ASEAN – Japan CEP 2018
7 ASEAN – Hong Kong FTA 2020
No BILATERAL EIF
1 Indonesia – Japan EPA 2008
2 Indonesia – Pakistan PTA 2013
3 Indonesia – Palestine (MoU on Trade
Facilitation for Certain Products)
2019
4 Indonesia – Chile CEPA 2019
5 Indonesia – Australia CEPA 2020
No FTA/PTA/EPA
1 Indonesia – EFTA CEPA
2 Indonesia – Mozambique
3 Regional Comprehensive Economic Partnership (RCEP)
No DALAM PROSES PERUNDINGAN
1 Indonesia – Iran PTA
2 Indonesia – Nigeria PTA
3 Indonesia – Kenya PTA
4 Indonesia – Peru PTA
5 Indonesia – Turkey CTEP
6 Indonesia – Korea CEPA
7 Indonesia – Bangladesh
8 Indonesia – Taiwan CA
9 Indonesia – European Union (EU) CEPA
10 Indonesia – Eurasian Economic Union (EAEU) FTA
Implementasi Ratifikasi
Tahap Perundingan

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RULES OF ORIGIN (ROO)
3. PROCEDURAL PROVISION
1. ORIGIN CRITERIA
2. CONSIGNMENT CRITERIA
Suatu Barang dinyatakan
memenuhi ketentuan Asal
Barang (ROO) jka memenuhi
tiga ketentuan berikut:
WAJIB DIPENUHI
SELURUHNYA !!

5
Asalnya dari
negara mana
ya???
URGENSI ORIGIN

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URGENSI ORIGIN (Cont’d)
AUSTRALIA
SINGAPURA
0102.90.1000
0201.30.0000
0202.30.0000
Chapter 01
Chapter 02
Ekspor
FORM D
INDONESIA
Asalnya dari
negara mana
ya???

7
Asalnya dari
negara mana
ya???

8
Asalnya dari
negara mana
ya???

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URGENSI RULES OF ORIGIN (ROO)
Sederhana Kompleks
Diperlukan pemahaman atas Rules of Origin (ROO) untuk memastikan bahwa barang ekspor mendapatkan tarif
preferensi.

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RULES OF ORIGIN (ROO)
Laws, regulations and administrative determinations to ascertain the country of origin of a
good; or
Set of principles to determine the economic content and nationality of a product.
COUNTRY OF ORIGIN / ORIGINATING COUNTRY
The country where a particular product is obtained, produced, or manufactured.
General Definition of RULES OF ORIGIN
WHAT IS “RULES
OF ORIGIN”?
Tempat asal bahan baku dan Tempat produksi memengaruhi ASAL BARANG
Supaya adil, transparan DAN TIDAK mengganggu perdagangan, perlu suatu ATURAN
KHUSUS yang seragam, konsisten, reasonable, dan disepakati bersama
Menjadi complicated apabila melibatkan lebih dari satu negara dalam proses pembuatan
barang
Please Remember

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GENERAL STRUCTURE
RULES OF
ORIGIN
Origin criteria
Consignment
criteria
Procedural
provisions
Wholly obtained or
produced goods
Goods satisfied
substantial
transformation criterion
Goods produced
exclusively from
originating materials
Specific manufacturing or
processing operation
criterion
Value-added criterion
Change in tariff
classification criterion
Exceptions to the
substantial transformation
criterion
Not wholly obtained or
produced goods
Certificate of origin
Transportation
documents
Accumulation
De minimis
Non-qualifying
operations

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CONTOH LANGKAH PENENTUAN ORIGIN CRITERIA
Sweater
(6110.11)
Wool:51.01
Yarn of carded wool
(51.06)
Apa kriteria origin yang tepat
untuk Sweater?
1. Apa saja bahan bakunya: 2. Dari mana asal bahan
bakunya?
Dalam
negeri
Luar Negeri
(impor)
Dari negara anggota
FTA
Dari negara di luar
FTA (non-
originating)
Perhitungkan apakah bisa
mencukupi RVC yang
ditetapkan
• Apakah HS nya berubah?
• Berubah di level berapa digit?
Atensi:
Apakah banyak digunakan untuk
produksi di dalam negeri, atau
lebih banyak diekspor?

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ORIGIN CRITERIA
ORIGIN
CRITERIA
Wholly Obtained /
Produced
WO/WP Goods
Not Wholly Obtained
/ Produced
General Rules
RVC 40%
CTH
Products Specific
Rules
RVC
CTC
Specific Manufacturing
/Processing Operation
• ATIGA (ASEAN)
• ASEAN Korea FTA
• ASEAN Japan CEP
ORIGIN
CRITERIA
Wholly Obtained /
Produced
WO/WP Goods
Produced
Exclusively
Not Wholly Obtained
/ Produced
General Rules
RVC 40%
CTH atau RVC
Products Specific
Rules
RVC
CTC
ASEAN China FTA

14
ORIGIN CRITERIA (Cont’d)
ORIGIN
CRITERIA
Wholly Obtained /
Produced
WO/WP Goods
Not Wholly Obtained
/ Produced
General Rules RVC 40%
Products Specific
Rules
Indonesia Pakistan PTA
ORIGIN
CRITERIA
Wholly Obtained / Produced WO/WP Goods
Produced Exclusively
Products Specific Rules
RVC
CTC
Specific Manufacturing /Processing
Operation
ASEAN Australia New Zealand FTA

15
ORIGIN
CRITERIA
Wholly Obtained /
Produced
WO/WP Goods
Not Wholly Obtained
/ Produced
Products Specific
Rules
CTC
QVC
Indonesia Australia CEPA
ORIGIN
CRITERIA
Products Specific Rules
Indonesia Chile CEPA

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ORIGIN
CRITERIA
Wholly Obtained /
Produced
WO/WP Goods
Not Wholly Obtained
/ Produced
General Rules RVC 35% and CTSH
Products Specific
Rules
RVC
CTC
Specific Manufacturing /
Processing Operation
ORIGIN
CRITERIA
Product Specific Rules
RVC
CTC
Indonesia Japan EPA ASEAN India FTA

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ORIGIN
CRITERIA
Wholly Obtained /
Produced
WO/WP Goods
Not Wholly Obtained /
Produced
RVC 40%
Product Specific Rule
WO
RVC
CTC
ASEAN Hongkong FTA

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WHOLLY OBTAINED/PRODUCED
BINATANG DAN
TANAMAN HIDUP
(a)
MINERAL
(b)
BARANG YANG
DIPEROLEH DARI
LAUT
(c)
BARANG SISA
(d)
BARANG YANG
DIAMBIL ATAU HASIL
PRODUKSI a, b, c,
dan d
WO/WP hanya
melibatkan 1 (satu)
negara

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20

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22

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(k) Goods obtained or produced in the exporting
Member State from products referred to in
paragraphs (a) to (j) of this Article.

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NOT WHOLLY OBTAINED/PRODUCED
• Without being definitive
about the process, it
indicated that the origin of
goods should be determined
by the last/final country in
which substantial
transformation of the goods
took place.
• It indicated that "substantial
transformation“ could be
determined by applying one
of three different methods:
Percentage
of Value
Added
(RVC)
Change in
Tariff
Classification
(CTC)
Specified
Process of
Manufacture
Under this method, a minimum percentage of
the value of a good must have been added
within the country or preferential area for
which origin is being claimed.
“substantial transformation" is said to have
occurred if a good is classified to a different
tariff heading than that of its component
materials after production
the origin is based on the country in which a
specified manufacturing or processing
operation for a specific product is undertaken.
Annex D I of the 1973 KYOTO CONVENTION

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a. Percentage of Value Added
VALUE =
(RVC)
Originating
Material Cost
Labour
Cost
Overhead
Cost Profit
Others
Cost
+ + + +
X 100%
FOB
VALUE =
(RVC)
FOB
X 100%
FOB
Non-Originating
Material
METODE BUILD UP (direct formula) :
METODE BUILD DOWN (indirect formula)
-
MENGHITUNG
REGIONAL
VALUE
CONTENT
Originating
materials
Labor cost
Overhead cost
Profit
Others
Non-originating
material

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a. Percentage of Value Added (Cont’d)
PRODUCING
COUNTRY
Facto
ry
IMPORTING
COUNTRY
Ex-works
price
(EXW)
FOB
price
CIF
price
Types of Price:
EXW, FCA, FAS,
FOB, CFR, CIF,
DDP
=
=

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b. Change in Tariff Classification (CTC)
CC – Change in Chapter
Perubahan Bab HS
CTH – Change in Tariff Heading
Perubahan Pos Tarif HS
CTSH – Change in Tariff Subheading
Perubahan Sub Pos Tarif HS
CHAPTER
HEADING
SUB-HEADING
• There must be a change to the
HS code of the final good from
the HS code of non-
originating materials/ parts/
components used in its
manufacture; and
• When applying CTC Rule, it is
essential to know the correct
tariff heading assigned to
materials as well as that of the
finished goods.
Negara terakhir yang melakukan
perubahan HS bahan baku (non-
originating) menjadi HS barang
jadi, dianggap sebagai originating
country

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b. Change in Tariff Classification (CTC) (Cont’d)
CHAPTER 26
ORES.SLAG AND ASH
2603 : COPPER ORES
2603 00 : Copper ores
2601 : IRON ORES
2601 11 : Non-agglomerated
2601 12 : agglomerated
2601 20 : roasted iron pyrites
2602 : MANGANESE ORES
2602 00 : Manganese ores
(MATERIAL)
Note
CC : Change in chapter (2-digits tariff number change)
CTH : Change in Tariff Heading (4-digits tariff number change)
CTSH : Change in Tariff Sub-Heading (6-digitstariff number change)
CHAPTER 74
COPPER AND ARTICLES THEREOF
7401 : COPPER MATTES
7401 10: Copper mattes
7401 20 : Cement Copper
7402 : UNREFINED COPPER
7403 : REFINED COPPER
7403 11 : Cathodes and
section of cathodes
7403 12 : Wire-bars
(GOODS)
(MATERIAL)
(Good)
(material)
(GOODS)
CTSH
CTH
Murad Purba, 2011

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b. Change in Tariff Classification (CTC) (Cont’d)
Indonesia
Chocolate block
(1806.20)
Indonesia
Cane sugar
(1701.11)
Malaysia
Cocoa butter
(1804.00)
Ghana
Cocoa beans
(1801.00)
EKSPOR
Ekspor cokelat batangan dari Indonesia menggunakan ATIGA (Form D):

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c. Specific Process of Manufacture

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c. Specific Process of Manufacture (Cont’d)
Thailand
(Party)
Toasted Bread JAPAN
HS 1905.40
HS Chapter 19
Other materials
(origin of Thailand)
Country B
(Non-Party)
HS 04.05
Butter
HS Chapter 4
AJCEP
PSR for 1905.40: CC*
(*CC: Change of Chapter)
PSR for toasted bread is “CC” and HS chapters of non-originating
materials (flour and butter) are different from HS chapter of toasted
bread. As a result, toasted bread can be qualified as an originating
good of Thailand.
Country A
(Non-Party)
HS 11.01
Flour
HS Chapter 11

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PRODUCED EXCLUSIVELY (PE)
Goods produced in a Party exclusively from originating materials from one or more of the Parties
• Exclusively means that the good must only contain materials that are considered originating from one or more of Parties.
• What are considered as originating materials?
1. Goods wholly produced or obtained in a Party (WO)
2. Goods not wholly produced or obtained in a Party (usually has an RVC, CTC Rule, or Process Rule)
3. Goods produced in a Party exclusively from originating materials (PE)
1. A good is produced entirely from materials that are WO.
2. A good is produced entirely from materials that meet an RVC, CTC and/or Process Rule.
3. A good is produced entirely from materials that are considered PE.
4. A good is produced entirely from materials that are either WO, PE, or meets the requisite RVC, CTC or Process Rule.
BEBERAPA SKENARIO PE

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PRODUCED EXCLUSIVELY (PE) (Cont’d)
WO
WO
WO
PE
WO

34
PE
RVC 40%
RVC 40%
CC

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PE
PE PE

36
PE
RVC 40%
CC
PE

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RESUME
WHOLLY OBTAINED/
PRODUCED
100%
All Inputs from
One Country
40%
60%
Originating Inputs
Non-Originating inputs
VALUE ADDED RULE
25%
75%
Originating Inputs
Non-Originating Inputs
CHANGE IN TARIFF
CLASSIFICATION RULE
10%
90%
Originating Inputs
Non-Originating Inputs
SPECIFIC PROCESS
RULE
PRODUCED EXCLUSIVELY
100%
Inputs Exclusively
from FTA Members
Bahan baku berasal
hanya dari 1 (satu)
Negara Anggota
Bahan baku berasal dari
lebih dari 1 (satu) Negara
Anggota yang telah
memenuhi ketentuan
origin
Bahan baku dari Negara
Anggota mencapai nilai
persentase tertentu
Bahan baku dari
SELAIN Negara
Anggota mengalami
perubahan klasifikasi
Bahan baku
mengalami proses
tertentu yang telah
ditentukan
* Nilai persentase hanya ilustrasi

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RESUME
Kondisi Origin Criteria berbeda-beda antar FTA/EPA/CEPA/EPA, misal:
VALUE =
(RVC)
Originating
Material Cost
Labour
Cost
Overhead
Cost Profit
Others
Cost
+ + + +
X 100%
FOB
10 AMS + China + Korea + Australia + New Zealand +
Jepang
10 AMS + India + China + Korea + Australia + New
Zealand + Jepang
10 AMS + China + Korea + Australia + New Zealand +
Jepang
CHAPTER HEADING SUB-HEADING
Non-Originating Material
SELAIN 10 AMS + Australia + New Zealand
SELAIN 10 AMS + India
SELAIN 10 AMS + China + Korea + Australia +
New Zealand + Jepang

TERIMA KASIH
https://linktr.ee/bravobeacukai
info@customs.go.id Bravo Bea Cukai @bravobeacukai

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