Analisis Yuridis Penerapan Sertifikasi Asal Barang (Certificate of Origin) dalam Penanggulangan Tindak Pidana Penyelundupan

Abstract

One of the objectives of the agreement signed by the countries which are the members of World Trade Organization (WTO) stated in Article IX GATT is to protect the consumers from being cheated or the misleading label saying that the concerned product is made in a certain country despite the fact that it is not. One of the forms of the agreement ratified by the Republic of Indonesia is certificate of origin for the commodity being traded in Indonesia and obtained from the country of origin of the commodity importer. This certificate of origin concerns with the condition of determination or marking which is based on the theory stating that the buyers of imported goods have he right to know where the goods they bought were made in, This marking is a data for the buyers in analyzing and synthesizing any information related to the country of origin marking. Therefore, buyers must be in the Position of making decision of buying based on the information. The meaning of the importance of certificate of origin application in Indonesia can be seen as an effort to cope with the type or modus opzet of the abuse of stipulation on the obligation of a country of origin of goods importer such as change of obligation to pay the import duty oF the goods imported into the modus of smuggling or the authority misused by ‘the customs officer through a conspiracy with the company that imports the goods under the modus of under invoicing. The modus of smuggling done by an individual or corporation with the intention to avoid from the obligation of marking through the certificate of origin is commonly categorized as white collar crime in the policy of crime. The problem to be discussed in this study includes the regulation and advantage of certificate of origin to cope with the criminal act of smuggling and the role of the law upholders.

This analytical descriptive study describes the situational background of the problem mentioned above to limit the study framework to an analysis that indirectly tests the existing hypotheses or theories. As a normative juridical study, its purpose is to analyze the problem of study through a legal principles approach referring to the legal norms stated in the stipulation of regulation,

This normative juridical study uses secondary data obtained through library research. To complete this secondary data, direct interviews were done to the informants, the Customs Investigators of the Directorate of Customs in Belawan, who are regarded understanding the problem of the application of certificate of origin in coping with the criminal act of smuggling. The data obtained were then qualitatively analyzed.

Certificate of origin which is a document issued based on the approval made in bilateral, regional and multilateral agreement and a unilateral stipulation made by a certain country must be enclosed when exporting or importing goods. Certificate of crigin can be classified into preference and non-preference certificates of origin. The certificate of origin is useful in protecting national product especially in creating its selling power besides cultivating investment interest in Indonesia that can bring benefit especially in the form of foreign exchange from imported goods. Certificate of origin (SKA) was formulated and decided through the Decree of Minister of Industry and Trade of the Republic of Indonesia not in the form of law. The Decree of Minister of Industry which regulates certificate of origin is the decree No IIMPP/Kep/2002 on Certificate of Origin of Indonesia’s Exported Goods. In Indonesia, certificate of origin is obligatory only for exporting not importing goods,

Law No, 17/2006 on the Amendment of Law No. 10/1995 on Customs ‘decides that the goods to be exported are obliged to be informed through customs declaration form and regulates the elements of administration or criminal violation. Administrative sanction for giving untrue information in Customs Declaration form can be divided into two groups, first, the mistake related to customs value, and, second, the mistake related to the declaration of customs value. In addition, Article 133 of Law No.10/1995 amended through Law No.17/2006 on Customs regulates the criminal sanction for counterfeiting the customs document. The law on Customs does not regulate how to decide the criteria of being counterfeited, therefore, to measure the counterfeiting of customs document needs to apply the approach based on the ‘measurement of misrepresentation in the forms of behavior of someone or the words he said to somebody else in the form of statement which is clearly on the contrary to the material fact