ANALYSIS REGULATION OF CERTIFICATION OF ORIGIN
From : A.M Oktarina Counsellor at Law Contributors : Pramudya Yudhatama, S.H., C.L.A., Khaifa Muna Noer Uhdina, S.H., Hana Khairunisa, S.H., and Najla Zulkarnain, S.H Reviewer : Noverizky Tri Putra Pasaribu, S.H., L.L.M (Adv) Background The current condition of Indonesia’s exports and imports shows a quite positive trend despite facing various global challenges. Sourced from the Badan Pusat Statistik ( “BPS”) “Nilai ekspor Indonesia Januari 2024 mencapai US$20,52 miliar Menurut provinsi asal barang, ekspor Indonesia terbesar pada Januari 2024 berasal dari Jawa Barat dengan nilai US$2,95 miliar (14,35 persen), diikuti Kalimantan Timur US$2,17 miliar (10,58 persen) dan Jawa Timur US$1,99 miliar (9,68 persen)” (as the link attached). In essence, export-import activities are very important for the continuity of the national economy, namely as a very reliable foreign exchange earner. Therefore, the Indonesian government always carries out various efforts to increase exports, one of which is by issuing Decree of the Minister of Industry and Trade of the Republic of Indonesia Number 130/MPP/Kep/6/1996 concerning Certificates of Origin (“SKA”), especially certificates of origin for Indonesian export goods. B. Legal Basis Minister of Trade Regulation No. 77 of 2014 Concerning Provinsi on the Origin of Indonesian Goods/Rules of Origin of Indonesia ( Permendag No. 77 Tahun 2014) Minister of Trade Regulation No. 34 of 2023 Concerning Provinsi and Procedures for Issuing Certificates of Origin for Goods from Indonesia ( Permendag No.34 Tahun 2023) Minister of Trade Regulation No. 25 of 2018 Concerning Surat Keterangan Asal Issuing Agencies ( Permendag No.25 Tahun 2018) Minister of Trade Regulation No. 111 of 2018 Concerning Provisions and Procedures for Making Declarations of Origin for Goods from Indonesia ( Permendag No.111 Tahun 2018) Referring to Law Number 34 of 2023 concerning the Fourth Amendment to Regulation of the Minister of Trade Number 24 of 2018 concerning Provisions and Procedures for Issuing Certificates of Goods of Indonesian Origin Article 1 paragraph (2): “A Certificate of Origin is a document that proves that Indonesian exported goods have complied with the Indonesian Rules of Origin, where it is stated in the certificate that the exported goods/commodities originate from the export region/country.” SKA can only be issued by the SKA issuing agency (“IPSKA”) determined by the Minister of Trade. This is regulated in the Minister of Trade Regulation No. 25 of 2018 concerning the Issuing Agency for Certificates of Origin (SKA) and is issued through the SKA electronic system (“e- SKA”). Exporters can only apply for SKA issuance via e-SKA after obtaining access rights granted by IPSKA. SKA includes preferential SKA and non-preferential SKA. Preferential SKA is used for Indonesian export goods to obtain a reduction or exemption from import duty tariffs: a. by a country or group of countries based on the provisions of an agreed international agreement; or based on the unilateral determination of a country or group of export destination countries. Meanwhile, non-preferential SKA is used for Indonesian export goods without obtaining reduction facility or exemption from import duties. Certificates of Origin (SKA) have an important role in international trade, especially in supporting a country’s export activities. SKA is needed to obtain preferential facilities in the form of reductions or exemptions from import duties to export destination countries that are members of certain trade agreements. In addition, the SKA functions as the main document that allows Indonesian export commodities to be accepted on the international market in accordance with the regulations of the destination country. The procedure for issuing a Certificate of Origin ( “SKA” ) : The exporter submits an application to an authorized institution, such as the Trade Service or KADIN. Supporting documents such as invoices, packing lists and bills of lading must be prepared. If there is a tariff preference facility, the rules of origin of the goods must be fulfilled. SKA applications are submitted via e-SKA(https://ska.kemendag.go.id/login) or directly to the issuing office. The process takes 2-5 working days. Officers verify documents and, if necessary, conduct physical inspections. If the requirements are met, the SKA is issued in physical or digital form. Exporters include SKA in export documents to be processed by customs in the destination country. This SKA functions as proof that the goods originate from the country agreed upon in the trade agreement, so that they can obtain tariff facilities or exemption from import duties in accordance with applicable regulations. To ensure the smooth running of this process, exporters also need to understand the SKA regulations and provisions that apply in the export destination country. As one of the ASEAN member countries and to increase the smoothness of exports to ASEAN member countries and adapt the rules to amendments to the Operational Certification Procedures (OCP) of the ASEAN Trade in Goods Agreement (ATIGA), Indonesia and other ASEAN countries have determined the types of goods produced or obtained as a whole in member countries which have been stipulated in number 3 of Appendix 1 of the Minister of Trade Regulation No. 32 of 2022, namely: plants and their products, animals born and raised, products from live animals, hunting and cultivation products, natural mineral materials, marine fishery products, goods from the deep sea, goods from processing vessels, used goods for recycling, production, and goods originating from the previous categories. Meanwhile, the types of goods that are not obtained or produced by member countries as a whole are specified in number 4 of Appendix 1 to Regulation of the Minister of Trade Number 32 of 2022. Certificates of Origin (SKA) have an important role in international trade, especially in supporting a country’s export activities. SKA is needed to obtain preferential facilities in the form of reductions or exemptions from import duties to export destination countries that are members of certain trade agreements. In addition, the SKA functions as the main document that allows Indonesian export commodities to be accepted on the international market in accordance with the regulations of the