Kajian Hukum atas Operational Certification Procedures (OCP) Asean-China Free Trade Area (ACFTA) sebagai Prosedur Pemberian Tarif Preferensi dengan Studi Putusan Pengadilan Pajak Nomor Put-81304/PP/M.XVIIB/19/2017

Abstract

One of the purpose ASEAN-China Free Trade Area (ACFTA) agreement is deducted of trade in goods barrier, as specifically for tariff (Agreement on Trade in Goods). ACFTA treatment is reduction from the MFN tariff, but not necessarily zero tariffs, it’s called preferential tariff. Preferential tariff is rifer to Rules of Origin (ROO). There are three criteria ROO shall be applied to preferential tariff accept, first Origin criteria, second Consignment Criteria, third Procedural Criteria. Procedural Criteria means as regulated as Operational Certification Procedures (OCP) in Attachment A ROO. OCP regulated how to apply certificate of origin, several regulation is written in overleaf notes Form E. In Indonesian OCP ACFTA application, there has opinion that OCP ACFTA missing is minor discrepancies. Research conducted in this thesis is normative juridicial, data was collected with library research and field research method the research state that the opinion is field, OCP ACFTA is important things to guarantee that three criteria ROO shall applied, to preferential tariff accepted.