IMPLEMENTATION OF NATIONAL SINGLE WINDOW WITH APPLICATION OF HARMONIZED SYSTEM BASED ON REGULATION OF THE MINISTER OF FINANCE
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Apr 12, 2023
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Indonesian Customs as a player in trade facilitation and the development of the National Single Window. Harmonized System Code is needed as a standard for naming and numbering systems used to classify trade products and their derivatives in international trade. It is now regulated by Minister of Finance Regulation No. 26/PMK.010/22 concerning Stipulation of Goods Classification System and Imposition of Import Duty Tariff on Imported Goods. It is necessary to discuss further regarding the implementation of Harmonized System with the Regulation of the Minister of Finance as it is important to determine the tariffs for import and export duties on grouped goods based on a classification system. By using a normative juridical research method to examine the written legal norms of a statutory regulation. After the ratification of the Harmonized System convention, it should be regulated in laws and regulations, as the Regulation of the Minister of Finance is not included in the types and hierarchy of laws and regulations. Likewise, Indonesia as a member of the WCO in order to support the harmonization and simplification of international customs systems and procedures, Harmonized System should be regulated in laws and regulations.
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I. Palayukan and T. Ismail, “IMPLEMENTATION OF NATIONAL SINGLE WINDOW WITH APPLICATION OF HARMONIZED SYSTEM BASED ON REGULATION OF THE MINISTER OF FINANCE”, JURNAL EDUCATION AND DEVELOPMENT, vol. 11, no. 2, pp. 17-26, Apr. 2023.
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Campos, Aluisio de Lima dan Juan Antonio Gaviria. 2018. Introduction to Trade Policy. New York: Routledge.
Direktorat Teknis Kepabeanan Direktorat Jenderal Bea dan Cukai. 22 Agustus 2022. Klasifikasi Barang Berdasarkan Harmonized System. https://adoc.pub/queue/direktorat-teknis-kepabeanan-direktorat-jenderal-bea-dan cuk41ee1d372800b5c3c291e677e6ecbb8c30178.html.
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Direktorat Teknis Kepabeanan. 2017. “Buku Tarif Kepabeanan 2022” Makalah disampaikan pada Sosialisasi Buku Tarif Kepabeanan Indonesia 2017 Direktorat Jenderal Bea dan Cukai Kementerian Keuangan RI, Jakarta.
Economic Research Institute for ASEAN and East Asia. 2021. Towards Seamless Trade Facilitation in ASEAN: Results from the ASEAN Seamless Trade Facilitation Indicators (ASTFI) Baseline Study, ERIA Research Project Report FY2021 No. 08. Jakarta: ERIA.
Eliason, Antonia. 2015. “The Trade Facilitation Agreement: A New Hope for the World Trade Organization” World Trade Review 14 No. 4.
Feichtner, Isabel. 2008. “The Administration of the Vocabulary of International Trade: The Adaptation of WTO Schedules to Changes in the Harmonized System” German Law Journal Vol. 9 no. 11.
Firdiansyah, Akhmad. 2022. “Penetapan Klasifikasi Tarif Pos Komoditas Emas Batangan (Gold Cast Bar) ke Daerah Pabean Indonesia” Jurnal Perspektif Bea Dan Cukai Vol. 6 no. 1.
Grainger, Andrew. 2014. “The WTO Trade Facilitation Agreement: Consulting the Private Sector,” Journal of World Trade 48.
Ilyas, Wirawan B. dan Richard Burton. 2013. Hukum Pajak: Teori, Analisis, dan Perkembangannya. Ed. 6. Jakarta: Salemba Empat.
Jafar, Mohamad. 22 Juni 2022. Pusdiklat Bea dan Cukai: Kajian Atas Pengenaan Bea Masuk Menggunakan Tarif Spesifik. https://bppk.kemenkeu.go.id/content/berita/pusdiklat-bea-dan-cukai-kajian-atas-pengenaan-bea-masuk-menggunakan-tarif-spesifik-2019-11-05-4e2d8937/.
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Kementerian Perdagangan Republik Indonesia. 22 Juni 2022. HS Code: Definisi & Manfaat. http://djpen.kemendag.go.id/app_frontend/contents/147-definisi-manfaat.
Melitz, Marc J. 2003. “The Impact of Trade on Intra-Industry Reallocations and Aggregate Industry Productivity” Economica 6, No. 71.
Menteri Keuangan. Peraturan Menteri Keuangan tentang Organisasi dan Tata Kerja Lembaga National Single Window, Nomor 180 Tahun 2018.
Moise, E. dan S. Sorescu. 2013. “Trade Facilitation Indicators: The Potential Impact of Trade Facilitation on Developing Countries' Trade” OECD Trade Policy Paper 144.
Moosavy, Seyed Ali. 2019. “The Role of the World Customs Organization in Advancing the Objectives and Plans of the World Trade Organization” Religación Revista de Ciencias Sociales y Humanidades 4, no. 14.
Nugrahaeni, Rizka dan Christine Tjen. 2021. “Perception Analysis of the Harmonized System: A Case Study of Tariff Disputes in Indonesia” Jurnal Perspektif Bea Dan Cukai Vol. 5 no. 2.
Rozali, Rais. 2016. Pengampunan Pajak di Indonesia Dikaitkan Dengan Kepastian Hukum. Tesis Magister Fakultas Hukum Universitas Indonesia.
Soeriaatmadja, Arifin. 2010. Kompendium Bidang Hukum Keuangan Negara: Sumber-Sumber Keuangan Negara. Jakarta: Pusat Penelitian dan Pengembangan Hukum Nasional, Badan Pembinaan Hukum Nasional.
Sri Mamudji, dkk.. 2005. Metode Penelitian dan Penulisan Hukum. Jakarta: Badan Penerbit Fakultas Hukum Universitas Indonesia.
Suandy, Erly. 2016. Hukum Pajak. Ed. 7. Jakarta: Salemba Empat.
Suryana, Achmad. 2016. Fasilitasi Perdagangan: Kesiapan Indonesia Menghadapi Persaingan Global. Jakarta: PT Balai Pustaka Persero.
Suyanto, Suryani. 20 Agustus, 2022. Organisasi Bea Cukai Dunia Puji Modernisasi dan Reformasi Bea Cukai Indonesia. https://www.ssas.co.id/organisasi-bea-cukai-dunia-puji-modernisasi-dan-reformasi-bea-cukai-indonesia/.
Undang-Undang Dasar 1945 Amandemen IV. 10 Agustus 2002. LN. No. 14 Tahun 2006. Jakarta.
Undang-Undang No. 12 Tahun 2011 Pembentukan Peraturan Perundang-Undangan. 12 Agustus 2011. LN No. 82 Tahun 2011. Jakarta.
Undang-Undang No. 16 Tahun 2009 Ketentuan Umum Dan Tata Cara Perpajakan. 25 Maret 2009. LN No. 211 Tahun 2009. Jakarta.
Peraturan Presiden No. 44 Tahun 2018 Indonesia National Single Window. 31 Mei 2018. LN No. 85 Tahun 2018. Jakarta.
Peraturan Menteri Keuangan No. 78 Tahun 2022 Organisasi dan Tata Kerja Lembaga National Single Window. 19 April 2022. BN No. 417 Tahun 2022. Jakarta.
United Nations. 22 Agustus 2022. Trade Facilitation Implementation Guide: Harmonized Systems (HS) Conventio. https://tfig.unece.org/contents/HS-convention.html.
Wijayanti, Ajeng dan Martha Uliana Siahaan. 2022. “Analisis Harmonized System Code dan Tarif Pabean Terhadap Pajak Dimoderasi dengan Surat Keterangan Asal” Owner: Riset & Jurnal Akuntansi Vol. 6 no. 3.
World Customs Organization. 20 Juli 2022. Nomenclature and Classification of Goods: HS Convention. http://www.wcoomd.org/en/topics/nomenclature/instrument-and-tools/hs_convention.aspx.
World Customs Organization. 20 Juli 2022. What is the Harmonized System?. http://www.wcoomd.org/en/topics/nomenclature/overview/what-is-the-harmonized-system.aspx.
World Customs Organization. 2018. The Harmonized System: A Universal Language for International Trade. Belgium: World Customs Organization.
World Trade Organization. 22 Agustus 2022. Ratification. https://www.tfadatabase.org/ratifications.
World Trade Organization. 22 Februari 2017. Agreement on Trade Facilitation (2017).