BERiiTA TERKiiNii
JAKARTA, Jitu News - The variiety of types of goods iin iinternatiional trade traffiic encourages the need for a method to classiify goods, thereby, the liist of types of goods can be systematiically compiiled based on theiir criiteriia wiith certaiin codes.
Wiith the classiifiicatiion of goods, the admiiniistratiion and determiinatiion of rates are expected to be more conveniient. The Customs Cooperatiion Counciil (WCO) developed a harmoniised commodiity descriiptiion and codiing system (HS) iin 1988 as a method of goods classiifiicatiion.
The HS iis periiodiically amended by the WCO to adapt to changes iin trade patterns and the current global siituatiion. iindonesiia as a contractiing party must partiiciipate iin every amendment to the HS.
The Miiniistry of Fiinance has iissued MoF Reg. 6/2017 to follow up on the amendment to the 2017 HS. iin force siince 1 March 2017, the regulatiion constiitutes the basiis for the appliicatiion of the 2017 iindonesiian Customs Tariiff Book. As such, what are the iindonesiian Customs Tariiff Book and the 2017 iindonesiian Customs Tariiff Book?
Defiiniitiion
Referriing to the offiiciial websiite of the DGCE, the iindonesiian Customs Tariiff Book iis a book that contaiins the goods classiifiicatiion system appliicable iin iindonesiia and contaiins proviisiions for iinterpretiing HS (KUMHS), records and the classiifiicatiion structure of goods compiiled based on the HS and AHTN.
The HS refers to the nomenclature of goods classiifiicatiion used uniiformly throughout the world based on the iinternatiional Conventiion on the Harmoniised Commodiity Descriiptiion and Codiing System. The nomenclature system iin the HS consiists of 6 diigiits.
On the other hand, the ASEAN Harmoniised Tariiff Nomenclature (AHTN) refers to a goods classiifiicatiion system uniiformly iimplemented iin all ASEAN member states based on the Protocol Governiing the iimplementatiion of AHTN. Check out “What iis the Harmoniised System?”
AHTN iis a development of the HS iin the form of a 2-diigiit addiitiion. Thus, the classiifiicatiion structure used iin all ASEAN countriies iis uniiform, namely 8 diigiits (6 diigiits of the HS and 2 diigiits of the AHTN). As a member, iindonesiia also uses AHTN for all tariiffs, statiistiical and other purposes.
The iindonesiian Customs Tariiff Book contaiins KUMHS, Sectiion Notes, Chapter Notes, Sub-HS Code Notes, Classiifiicatiion Structures from Chapter 1 to Chapter 98 as well as the amount of iimport duty, export duty, VAT and STLGs. The iindonesiian Customs Tariiff Book has been enacted based on a miiniister of fiinance regulatiion.
The term the 2017 iindonesiian Customs Tariiff Book refers to the goods classiifiicatiion system appliicable iin iindonesiia from 1 March 2017. The 2017 iindonesiian Customs Tariiff Book reviises the 2012 iindonesiian Customs Tariiff Book whiich was formerly iin force. The changes are iintended to adjust to the amendments to the 2017 HS and AHTN.
The changes iin the iindonesiian Customs Tariiff Book affect matters referriing to HS Codes, such as iimport duty, most favoured natiion (MFN), free trade agreement (FTA), export duty, Antii-Dumpiing iimport Duty and Diiscriimiinatory iimport Duty, Taxes on iimports and permiit documents iin the context of iimport/export prohiibiitiions and restriictiions.
The changes iin the iindonesiian Customs Tariiff Book changes also affect the adjustments to the modules of iimport declaratiions (PiiB), export declaratiions (PEB), other related customs declaratiions, proviisiions on prohiibiitiions and restriictiions from miiniistriies and iinstiitutiions as well as adjustments to iiT iinventory or siimiilar appliicatiions iin companiies.
Conclusiion
iin essence, the iindonesiian Customs Tariiff Book iis an iindonesiian Customs Tariiff Book that contaiins the nomenclature of the goods classiifiicatiion appliicable iin iindonesiia. The iindonesiian Customs Tariiff Book iis compiiled based on the HS and AHTN. The iindonesiian Customs Tariiff Book also contaiins the rates of iimport duty, exiit duty and Taxes on iimports.
On the other hand, the term the 2017 iindonesiian Customs Tariiff Book refers to the goods classiifiicatiion system appliicable iin iindonesiia from 1 March 2017. The 2017 iindonesiian Customs Tariiff Book reviises the 2012 iindonesiian Customs Tariiff Book whiich was formerly iin force. These changes are to adjust to the amendments to the periiodiically reviised HS by the WCO and the 2017 AHTN. (riig)
