| dc.description.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 | en_US |
