PERLINDUNGAN INDUSTRI DOMESTIK

PERLINDUNGAN INDUSTRI DOMESTIK DALAM

PERDAGANGAN BEBAS

dipublikasikan dalam website Pusdiklat Bea dan Cukai

Badan Pendidikan dan Pelatihan Keuangan, Kementerian Keuangan

www.bppk.depkeu.go.id/webbc

Mei 2011

Kata perdagangan bebas (free trade) sudah begitu terbiasa kita dengar, namun ternyata kata yang sudah begitu populer itu tidak populer dalam penerapannya. Kata itu saat ini sedang menjadi perbincangan yang banyak bernada negatif dan bahkan pesimis. Perdagangan bebas mulai akrab di telinga saat Indonesia dengan negara-negara Asean lainnya berniat menerapkannya.

Asean Free Trade Area (AFTA) diusulkan pertama kali oleh Perdana Menteri Thailand Anand Panyarachun. Usul itu disepakati dan kemudian diwujudkan dalam Deklarasi Singapura pada Januari 1992 dengan niat untuk membentuk blok atau kawasan bebas Asean 15 tahun kemudian. AFTA direncanakan untuk implementasi pada tahun 2008. Sultan Brunei dalam perkembangan berikutnya mengusulkan agar pelaksanaan AFTA dipercepat, akhirnya secara resmi AFTA diimplementasikan mulai 1 Januari 2003.

Setelah implementasi AFTA, Asean cukup aktif meggandeng negara-negara lain untuk membentuk kawasan perdagangan bebas. Asean telah mengadakan perjanjian perdagangan bebas dengan China, Korea Selatan, Jepang  (Asean+3) dan India. Perluasan kesepakatan perdagangan bebas bahkan terus dikembangkan antara Asean dengan Uni Eropa (27 negara) serta dengan Australia dan New Zealand. Perundingan awal  juga telah dilakukan dengan Rusia, Pakistan, dan Kanada. Di luar itu, tanpa terikat dalam keorganisasian Asean, Indonesia juga telah dalam masa persiapan penerapan perdagangan bebas se- Asia Pasifik dalam APEC.

Kemestian Perdagangan Bebas

            Perdagangan bebas sebagai bagian dari globalisasi merupakan kemestian yang tidak dapat dihindari. Dunia sedang begitu cepat berlari hendak menyatu. Perdagangan bebas menyatukan dunia dalam distribusi barang.  Tidak ada diskriminasi antara barang impor dengan barang produk domestik. Sebelum penerapan perdagangan bebas, barang  impor akan dikenai pungutan negara berupa bea masuk. Pengenaan bea masuk ini menjadikan barang impor mengalami kenaikan harga. Produsen domestik dilindungi karena pesaing asing pasti harganya relatif lebih tinggi. Sayangnya, perlindungan melalui pungutan bea masuk ini menjadikan produsen domestik banyak yang tidak efisien dalam berproduksi. Harga barang cenderung tinggi. Kondisi demikian menjadikan konsumen dirugikan. Praktik proteksi industri dalam negeri terbukti pernah membawa dunia dalam kesulitan ekonomi seperti yang terjadi pada tahun 1930-an (Huala Adolf,2005:103).

Perdagangan bebas berniat menghapus diskriminasi atas barang  impor dengan menghapus bea masuk. Semangat perdagangan bebas mengharuskan produsen mesti efisien dalam berpoduksi untuk menekan harga jual. Produsen yang tidak mampu menjual barang dengan harga murah akan kalah bersaing melawan produsen yang efisien hingga mampu menjual barang dengan harga lebih murah. Semua pihak harus menghadapi persaingan di tingkat internasional. Dunia sedang berpacu menuju “kesejahteraan umat manusia” dengan lomba menghadirkan barang dengan harga murah ke seluruh dunia melalui perdagangan bebas.

            Perdagangan bebas telah menjadi kemestian yang tidak dapat dihindari. Negara pada dasarnya sama dengan organisme atau makhluk hidup yang makin sempurna dan membutuhkan ruang hidup yang makin luas karena kebutuhan (Srijanti,2006:142). Teori evolusi menyebutkan bahwa “bukan siapa yang kuat namun siapa yang tanggap” yang akan bertahan. Bukan negara yang kuat yang akan bertahan namun negara yang tangggap. Uni Soviet yang begitu perkasa, ternyata tidak mampu bertahan menghadapi kemestian jaman semacam itu. Indonesia dan negara-negara Asean berusaha tanggap dengan kondisi dunia ini dan aktif mempromosikan perdagangan bebas.

WTO

World Trade Organisation (WTO) sebagai kelanjutan General Agreement on Tariffs and Trade (GATT) tahun 1994, dibentuk dengan tujuan sebagai wadah dalam mendorong  terciptanya perdagangan internasional yang fair dengan menghilangkan unsur penghambat yang dapat merusak sistem perdagangan yang ideal (Christophorus Barutu, 2007:3). Preambule GATT pada pokonya menyatakan bahwa ada empat tujuan  penting yang hendak dicapai GATT yaitu meningkatkan taraf hidup umat manusia, meningkatkan kesempatan kerja, meningkatkan pemanfaatan kekayaan alam dunia dan meningkatkan produksi dan tukar-menukar barang (Huala Adolf,2005:98). WTO yang berbasis di Jenewa, Swiss memiliki fungsi dasar untuk :

1.      Mengatur dan menerapkan perjanjian dagang multilateral dan plurilateral,

2.      Bertindak sebagai forum negoisasi perdagangan multilateral,

3.      Menyelesaikan sengketa perdagangan,

4.      Meninjau kebijakan perdagangan nasional, dan

5.      Bekerja sama dengan lembaga internasional lain yang terlibat dalam pembentukan kebijakan perekonomian global (DJBC 1999:12).

Perdagangan  internasional diatur melalui suatu persetujuan yang berisi aturan-aturan dasar perdagangan internasional sebagai hasil perundingan yang ditanda tangani oleh negara-negara anggota. Persetujuan yang dilakukan dalam WTO dilandaskan pada beberapa  prinsip dasar sebagai berikut:

1. Perdagangan tanpa diskriminasi. Perlakuan yang sama untuk semua anggota (Most Favoured Nations Treatment/MFN),  
2. Akses pasar yang berkembang dan mudah diprediksi. Anggota WTO tidak boleh mengubah atau menaikkan tarif bea masuk impor barang secara sewenang-wenang,
3. Mendorong persaingan usaha yang sehat tanpa diskriminasi. Tidak boleh ada perbedaan perlakuan atas barang impor dan barang produk lokal,
4. Mendorong pengembangan dan reformasi perekonomian. Negara-negara berkembang mendapat perlakuan khusus dengan diberi masa transisi untuk menyesuaikan dengan ketentuan WTO (DJBC 1999:16).

Prinsip-prinsip dasar GATT/WTO jelas mendukung terciptanya sistem perdagangah internasional yang harmonis, fair dan terbuka. Namun di sisi lain untuk mengeliminasi terjadinya penyimpangan-penyimpangan sebagai implikasi dari hubungan bisnis internasional maka perlu dibektuk ketentuan-ketentuan sebagai instrumen pengamanan perdagangan yang dapat dipergunakan oleh seluruh negara anggota untuk melindungi kepentingannya dari praktik-praktik perdagangan curang yang dilakukan mitra bisnisnya (Christoforus Barutu,2007:29). Terdapat 3 instrumen untuk melindungi industri dalam negeri dari cara-cara negatif atau efek negatif perdagangan bebas. Ketiga cara tersebut diterapkan dengan pemberlakuan pengenaan bea masuk dalam kondisi tertentu. Bea masuk anti dumping dan  bea masuk imbalan diberlakukan sebagai akibat adanya perlakuan tidak fair terhadap barang impor di negara pengekspor. Bea masuk tindakan pengamanan diterapkan sebagai  tindakan safeguard untuk mengamankan balance of payment negara pengimpor.

Antidumping dan Antisubsidi

Dumping merupakan strategi berdagang dengan cara menjual barang ke pasar ekspor dengan harga lebih murah daripada ke pasar domestik. Penjualan murah ini bisa dikarenakan  untuk mencapai tingkat efisiensi produksi berkaitan dengan jumlah produksi, atau karena stok yang berlimpah baik stok bahan baku maupun barang jadi sehingga berpotensi daluarsa, atau dari sisi makro hendak mendapatkan devisa. Negara pengimpor sebenarnya diuntungkan dengan harga murah ini, namun masalah akan timbul bila produk yang didumping ini bersaing dengan barang sejenis produk domestik di negara pengimpor. Produsen barang serupa di negara pengimpor berpotensi kalah bersaing.

            Sebuah negara dalam suatu kondisi tertentu dimungkinkan untuk memberi fasilitas bagi industrinya untuk menggalakkan ekspornya. Kebijakan negara itu bisa berkait dengan masalah neraca perdagangan atau cadangan devisanya. Salah satu bentuk fasilitas dimaksud bisa berupa pemberian subsidi kepada industri yang berorientasi ekspor. Dengan demikian maka barang ekspor tersebut mengandung nilai subsidi. Barang ekspor dengan kandungan subsidi tentu saja berharga lebih murah dibanding dengan yang tidak mengandung subsidi. Konsumen di negara pengimpor diuntungkan. Paralel dengan strategi dumping, masalah akan timbul bila produsen barang serupa di negara pengimpor mengalami kerugian akibat bersaing dengan barang bersubsidi itu.

            WTO memiliki beberapa  instrumen  yang mengatur masalah-malasah perlindungan yang ditujukan terhadap perlindungan industri yaitu Agreement on Implementation of Article VI (mengenai anti dumping), Agreement on Subsidies ang Countervailing Measures (mengenai subsidi dan tindakan imbalan) dan Agreement on Safeguards (mengenai tindakan pengamanan) (Christoforus Barutu.2007:31). Indonesia sebagai negara anggota WTO, terikat pada ketentuan itu dan telah memiliki beberapa peraturan perundang-undangan tentangnya.

            Ketentuan mengenai hal di atas diatur dalam Undang-undang Nomor 10 tahun 1995 yang diubah dengan Undang-undang Nomor 17 tahun 2006 tentang Kepabeanan dalam Pasal 18 sampai dengan 23D. Dumping dan subsidi diatur lebih lanjut dengan Peraturan Pemerintah  Nomor 34 tahun 1996  tentang Bea Masuk Antidumping Dan Bea Masuk Imbalan.  Mengenai safeguard lebih lanjut diatur dalam Keputusan Presiden Nomor 84 tahun 2002 tentang Tindakan Pengamanan Industri Dalam Negeri Akibat Lonajkan Impor serta Peraturan Menteri Perindustrian dan Perdagangan Nomor 85/MPP/KEP /2/2003 tentang Tata Cara dan Persyaratan Permohonan Penyelidikan atas Pengamanan Industri Dalam Negeri akibat Lonjakan Impor.    

Peraturan Pemerintah (PP) Nomor 34 tahun 1996 mengatur bahwa terhadap barang impor selain dikenakan bea masuk dapat dikenakan bea masuk antidumping, dalam hal harga ekspor dari barang tersebut lebih rendah dari nilai normalnya (terjadi dumping)  dan  impor barang tersebut menyebabkan kerugian. Demikian juga, terhadap barang impor selain dikenakan bea masuk, dapat dikenakan bea masuk imbalan, dalam hal  barang tersebut diberikan subsidi di negara pengekspor dan  impor barang tersebut menyebabkan kerugian. Lebih rinci diatur bahwa yang dimaksud dengan kerugian adalah:

a. kerugian industri dalam negeri yang memproduksi barang sejenis;

b.  ancaman terjadinya kerugian industri dalam negeri yang memproduksi barang  sejenis; atau

c. terhalangnya pengembangan industri barang sejenis di dalam negeri.

Industri dalam negeri dapat mengajukan permohonan kepada Komite Anti Dumping Indonesia (KADI) untuk melakukan penyelidikan atas barang impor yang diduga sebagai barang dumping dan/atau barang mengandung subsidi, yang menyebabkan kerugian. KADI di antaranya  bertugas  melakukan penyelidikan terhadap barang dumping dan barang mengandung subsidi,  mengumpulkan,meneliti dan mengolah bukti dan informasi,  mengusulkan pengenaan bea masuk antidumping dan bea masuk imbalan.

Apabila dalam masa penyelidikan ditemukan bukti permulaan yang kuat adanya barang dumping dan/atau barang mengandung subsidi yang menyebabkan kerugian, KADI dapat mengusulkan kepada Menteri Perindustrian dan Perdagangan untuk  memberlakukan tindakan sementara berupa pengenaan bea masuk anti dumping sementara atau bea masuk imbalan sementara. Tindakan sementara tidak diberlakukan lagi dalam hal penyelidikan berakhir. Pengakhiran tindakan sementara dilakukan berdasarkan keputusan Menteri Keuangan berupa  pengenaan bea masuk antidumping atau bea masuk imbalan, atau  pencabutan keputusan tindakan sementara bila hasil akhir penyelidikan tidak terbukti adanya barang dumping dan/atau barang mengandung subsidi yang menyebabkan kerugian.           Bea masuk anti dumping atau bea masuk imbalan ditetapkan setinggi-tingginya sama dengan marjin dumping (selisih antara nilai normal dengan harga ekspor dari barang dumping) atau subsidi neto (selisih antara subsidi dengan  biaya permohonan, tanggungan atau pungutan lain yang dikeluarkan untuk memperoleh subsidi dan/atau  pungutan yang dikenakan pada saat ekspor untuk pengganti subsidi yang diberikan kepada barang ekspor tersebut)

Tindakan Pengamanan (safeguard)

Bea masuk tindakan pengamanan merupakan tindakan aktif suatu negara demi industrinya dan tidak berkaitan dengan adanya praktik tidak fair dari industri negara lain. Tindakan pengamanan adalah tindakan yang diambil pemerintah untuk memulihkan kerugian serius dan atau mencegah ancaman kerugian serius dari industri dalam negeri sebagai akibat dari lonjakan impor barang sejenis atau barang yang secara langsung merupakan saingan hasil industri dalam negeri dengan tujuan agar industri dalam negeri yang mengalami kerugian serius dan atau ancaman kerugian serius tersebut dapat melakukan penyesuaian struktural.

Tindakan pengamanan (safeguard) dimaksudkan untuk menghindari keadaan ketika  anggota WTO menghadapi dilema antara membiarkan pasar dalam negeri sangat terganggu oleh melonjaknya barang impor atau menarik diri dari kesepakatan WTO (keluar dari keanggotaan) (Christophorus Barutu, 2007:102). Article XIX GATT menerangkan bahwa penerapan tindakan pengamanan memperhatikan syarat-syarat sebagai berikut:

1.      adanya perkembangan yang tidak terduga (unforeseen development),

2.      adanya lonjakan impor yang berlebihan,

3.      mengakibatkan kerugian atau ancamam kerugian yang serius pada industri dalam negeri

Keputusan Presiden Nomor 84 tahun 2002 mengatur penentuan kerugian serius dan atau ancaman kerugian serius terhadap industri dalam negeri akibat lonjakan impor barang terselidik harus didasarkan kepada hasil analisis dari seluruh faktor-faktor terkait secara objektif dan terukur dari industri dimaksud, yang meliputi:

a.    tingkat dan besarnya lonjakan impor barang terselidik, baik secara absolut ataupun relatif terhadap barang sejenis atau barang yang secara langsung bersaing;

b.    pangsa pasar dalam negeri yang diambil akibat lonjakan impor barang terselidik; dan

c. perubahan tingkat penjualan, produksi, produktivitas, pemanfaatan kapasitas, keuntungan dan kerugian serta kesempatan kerja.

Tindakan safeguard dapat dilakukan dengan pengenaan bea masuk tindakan pengamaan atau dalam bentuk pemberlakuan kuota, pengenalan perijinan, kewenangan impor dan tindakan lain yang serupa untuk mengendalikan impor. Tindakan safeguard yang paling ekstrem adalah penetapan larangan impor atau pemberlakukan kuota nol. Termasuk dalam bentuk kebijakan perlindungan nontarif antara lain, kebijakan pembelian pemerintah (government procurement), pemberian subsidi pada kegiatan ekspor barang industri dalam negeri melalui sertifikat ekspor, perlindungan industri kecil terhadap saingan industri berskala besar atau menengah serta kebijakan pencadangan bidang usaha industri (Christophorus Barutu, 2007:117).

Tindakan pengamanan tetap hanya berlaku selama dianggap perlu untuk memulihkan kerugian serius dan atau mencegah ancaman kerugian serius dan untuk memberikan waktu penyesuaian struktural bagi industri dalam negeri yang mengalami kerugian serius atau ancaman kerugian serius. Masa berlaku tindakan pengamanan paling lama 4 (empat) tahun dan dapat diperpanjang. Masa berlaku tindakan pengamanan secara keseluruhan tidak boleh melebihi 10 (sepuluh) tahun termasuk masa berlakunya tindakan pengamanan sementara, masa berlakunya tindakan pengamanan tetap dan perpanjangan tindakan pengamanan tetap.

Implementasi

            Hingga saat ini telah diterbitkan banyak Keputusan Menteri Keuangan mengenai pengenaan bea masuk anti dumping. Sebagai contoh mutakhir, pada akhir tahun 2010 telah diterbitkan Peraturan Menteri Keuangan nomor 195/PMK.011/2010  tanggal 23 November 2010 tentang Pengenaan Bea Masuk Anti Dumping terhadap Impor H Section dan I Section dari negara Republik Rakyat Tiongkok. Besaran BMAD ditetapkan untuk masa waktu 5 tahun sebagai berikut :

No	Eksportir/Produsen	Besaran BMAD dalam %
1.	Laiwu Steel Corporation	6,68
2.	Rizhao Medium Section Mill Co., Ltd	6,63
3.	Perusahaan Lainnya	11,93

Sebelumnya, pada bulan Agustus juga telah diterbitkan Peraturan Menteri Keuangan nomor 145/PMK.011/2010 tanggal 27 Agustus 2010 tentang Pengenaan Bea Masuk Anti Dumping Terhadap Impor Aluminiummealdish (Lacquered Tray With Or Without Lid) Dari Negara Malaysia. Besaran BMAD ditetapkan berlaku selama 5 tahun sebesar :

No	Produsen	Besaran BMAD dalam %
1.	Confoil (Malaysia) Sdn. Bhd	27
2.	Perusahaan Lainnya	27

            Bea masuk tindakan pengamanan telah dikenakan terhadap beberapa jenis barang impor. Diantaranya adalah pengimporan produk keramik (ceramics tableware), paku  dan impor produk dextrose monohydrate. Besaran tarif Bea masuk tindakan pengamanan produk keramik (ceramics tableware)  ditetapkan sebagai berikut:

-          tahun I ( 4-1-2009 s.d. 3-1-2010)       : Rp 1.200,00 per kg

-          tahun II ( 4-1-2010 s.d. 3-1-2010)      : Rp 1.150,00 per kg

-          tahun III (4-1-2011 s.d. 3-1-2012)     : Rp 1.100,00 per kg

Untuk impor dextrose monohydrate besaran tarif bea masuk tindakan pengamanan  ditetapkan sebagai berikut

-  Tahun I   (24 Agustus 2009 s.d. 23 Agustus 2010)        :  Rp 2.700,00 per kg

-  Tahun II   (24 Agustus 2010 s.d. 23 Agustus 2011)      :  Rp 2.400,00 per kg

-  Tahun III  (24 Agustus 2011 s.d. 23 Agustus 2012)      :  Rp 2.100,00 per kg

Mekanisme perdagangan bebas yang bertujuan untuk menghadirkan kesejahteraan bagi umat manusia semoga dapat bekerja dengan  baik. Konsumen yaitu rakyat Indonesia bisa mendapatkan barang berkualitas dengan harga murah. Produsen semoga bisa berproduksi secara efisien dan terlindungi dari praktik tidak fair dengan piranti peraturan yang telah disiapkan WTO maupun institusi perdagangan dan kepabeanan.

REFERENSI

Anna Maria Rosario D. Robeniol. Developments in The Asean-China Free Trade Agreement. Bahan pada Seminar on The Implementation of The Asean-China Free Trade Area di Yogyakarta tanggal  6 November 2009

Christophorus Barutu. 2007. Ketentuan Antidumping, Subsidi dan Tindakan Pengamanan (Safeguard) dalam GATT dan WTO. Bandung: Citra Aditya Bakti

Direktorat Jenderal Bea dan Cukai. 1999. World Trade Organisation, Menuju Perdagangan Masa Depan. Jakarta

Doty Damayanti. “FTA, Industri, dan Kelemahan Diplomasi” Kompas. Senin 21 Desember 2009. hal 34

Huala Adolf. 2005. Hukum Perdagangan Internasional. Jakarta: Rajawali Pers

No name. Terjemahan Resmi Persetujuan Akhir Putaran Uruguay

Sugeng Santoso. “Mengapa PP Nomor 34 Tahun 1996 dapat Berlaku bagi Penyelidikan Ani Dumping dan Anti Subsidi?”. Warta Bea Cukai Tahun XL Edisi 418 September 2009

Srijanti, A. Rahman, Purwanto S.K., 2006, Etika Berwarga Negara, Jakarta: Penerbit Salemba Empat

Peraturan pemerintah Nomor 34 Tahun 1996 tentang Bea Masuk Antidumping Dan Bea Masuk Imbalan

Keputusan Presiden Nomor 84 tahun 2002 tentang Tindakan Pengamanan Industri dalam Negeri Akibat Lonjakan Impor

Keputusan Menteri Perindustrian dan Perdagangan Republik Indoensia Nomor 85/MPP/KEP/2/2003 tentang Tat Cata dan Persyaratan Permohonan Penyelidikan atas Pengamanan Industri Dalam Negri Akibat Lonjakan Impor

Ministry of Finance’s Efforts to Raise Export from Regions

proceeding of international conference on regional development ICRD 2010

vulnerability, resilience and sustainability

published by biro penerbit planologi universitas diponegoro

Ministry of Finance’s Efforts to Raise Export from Regions:

Benefits and Obstacles of Customs Facilities for Exporter

Budi Nugroho

Finance Education and Training Center Yogyakarta

Ministry of Finance Republic Indonesia

Abstract

The Indonesian economy which is still under the impact of crisis always needs recovery. Many people/economists criticize that the 6.3%-target growth of the 2011 Planned State Budget is too moderate. Export is one of the growth factors in which the government has the authority to develop it. As an effort to raise the export, Ministry of Finance provides various taxation facilities and easy procedure for exporters. These two facilities are The Bonded Zone and Import Facility for Export Purpose (KITE). This paper would explain various facilities which are provided through The Bonded Zone and Import Facility for Export Purpose (KITE). In fact, many businessmen haven’t made use of those facilities. Exporters haven’t taken the advantages of those beneficial facilities maximally.  This paper aims to describe various benefits that exporters can get and to describe obstacles impeding them from making use of those facilities.   Actually many exporters from regions meet the requirement of making use of the facilities, but they do not take the advantage of it. Ministry of Finance has already done many efforts to make the requirements easier.  Those two facilities, which are based on customs law, have significantly developed as the effort to follow business development by adding its facility type. The requirements to get those facilities would be described from exporter’s point of view to find out obstacles they may face.The result shows that the facilities could raise export from regions but not all could accommodate young or litle entrepeneur.

Keywords: bonded zone, customs facility, import facility for export purpose

1.    Introduction

The world integrates with the globalization era so fast in line with the establishment of World Trade Organisation (WTO) as the countinuation of General Agreement on Tarif and Trade (GATT). Many people believe that free trade plays important role for the welfare of mankind. Huala Adolf (2006: 98) explains that the main aim of GATT is to increase job vacancy, product, and commodities exchange.

WTO, established in 1994, accelerates trade interaction among countries more. International trade, believed as an effort to gain the welfare of mankind, develops rapidly. It requires that governmet authority servicing related to export-import be matched with the rapidness of that change (Zaenal Abidin, 2008:1). Customs Law number 10 in 1995, changed to Customs Law number 17 in 2006, fulfills that need by giving several facilities.

         As a part of Ministry of Finance of Republic of Indonesia, General Directorate of Customs and Excise has a function of facilitating international trade and industrial assistance. That function is accomplished by carrying out facilities intended to international trade businessmen, who are export-oriented businessman. Those two facilities are Bonded Warehouse and import facility for export purpose (Kemudahan Impor untuk Tujuan Ekspor/KITE).

Bonded warehouse is meant to ease businessmen to import raw material, process it, and then export the product. Basically, bonded warehouse is a company in which the activities are dominated by export product. The facilities include importation procedure and taxation aspect as well as customs duties pickings. The aim of the government to give such bonded warehouse facilities is to increase the attraction for investors, such as foreign investment, domestic investment, and the others to invest in Indonesia as an effort to create beneficial business climate (Sunarno, 2005: 96). However, the aim has not been thoroughly achieved. Many advantages offered have not thoroughly used by businessmen because they could not fulfill some requirements. In 2010, there are 1416 companies receiving bonded warehouse facilities (Warta Bea Cukai, August 2010: 6).

KTE is a facility for companies importing raw material, processing it and then exporting the product. The activities meant do not have to dominate the capacity of the product. All process not related to such activities will not lead to customs facilities, including import duty deferment taxation postponement and service procedure ease.

This paper is based on literature study, especially Minister of Finance decree and General Directorate of Customs and Excise decree. The study focuses on positive law. Abstraction on effective regulation is held through deduction method.

2.         Literatur Review

2.1   Bonded Warehouse

        

                The existence of bonded warehouse is based on Customs Law article 26. Bonded warehouse is a bonded stockpiling area to stockpile import goods and/or goods from other places within custom territory to be processed or combined, which product is especially for export. Bonded warehouse does various processes as the definition of bonded warehouse; they are processes of in and out of inventory goods, devices, raw materials, goods in process, and final products.

         Bonded warehouse is meant to facilitate businessmen to be able to catch international trade opportunity. Companies importing and exporting goods back will be facilitated with simpler customs procedure and freed from import taxation and postponement of customs duties. Bonded warehouse is for companies in which the production process is an intergrated one in a certain area and the activity is dominated by products for export. Basic commodities that will be processed can come from import or domestic market.

Government regulation number 32 in 2009 regulates that bonded warehouse must be located in an industrial area or cultivation area in accordance with urban land use plan settled. General Directorate of Customs and Law decree number 63/BC/1997 regulates that an area is permitted as a bonded warehouse if it meets physical requirements as follows:

a.    bonded warehouse location can be directly accessed from public road as well as passed by freighter transportation.

b.    bonded warehouse location is not directly connected to other buildings

c.     bonded warehouse location has a facility of one main gate for the goods inflow and outflow to/from bonded warehouse

d.    bonded warehouse location is fenced in at least 2.5 meters vertically long

e.    providing appropriate room for customs officers in doing their jobs at bonded warehouse and guard post in main gate

f.     Display readable clear nameplate in front of the company

An established company can propose itself to be bonded warehouse, so can future company that will be established. Basically there are two entities at bonded warehouse. They are bonded warehouse organizer and entrepreneur at bonded warehouse. Bonded warehouse organizer is an entity having, controlling, managing, and providing facility and infrastructure for the necessity of other parties at bonded warehouse which is carried out based on the accordance to establish bonded warehouse. Entrepreneurs at bonded warehouse are entities carrying out industrial function in bonded area.

From the taxation side, capital goods, devices, and basic commodities coming from outside customs territory to bonded warehouse are:

a.  given customs duties deferment; and/or

b.  import taxation shall not be imposed

Goods coming from other place within customs territory to bonded warehouse shall not be imposed to  pay value-added tax or sales tax on luxurious goods. Company approved by bonded warehouse administrator or bonded warehouse administrator tevens entrepreneur at bonded warehouse can admit inventory goods and/or devices for the need of the construction, expansion, and office tools of bonded warehouse by being given customs duties postponement and it is excluded from value added tax, sales tax on luxurious goods and importation income tax article  22.

Entrepreneur at bonded warehouse can subcontract some of the processing activities to the other Entrepreneur at bonded warehouse within a bonded warehouse, other bonded warehouse, or industrial company in other place within a bonded house. Those activities exclude early examination process, last examination, sorting, and packaging. That subcontract jobs can be done with machine and tools owned by bonded warehouse.

Bonded warehouse is under customs supervision thoroughly so that every inflow and outflow can only be done after the approval of customs officer. There is no time limit to export imported basic commodities. Service and supervision is done by placing customs officer at bonded warehouse and auditing periodically. Bonded warehouse has to submit every-three-month-report about basic commodities, goods in process, and product stock on hand.

The taxation treatment makes bonded warehouse as if an entity in which from taxation side is like an area outside customs territory, having no taxation treatment on its goods. From the tax facility side, bonded warehouse is a first rank taxation facility gift.

In 1998, Indonesia experienced crises almost in all sectors, including economics which faced remarkable difficulties. Exporters found difficulties in finding market abroad because of low credibility, including bonded warehouse. Letter of Credit (L/C) from Indonesia was not trusted by customer abroad. Exporters lost market abroad so they had to shift their product sale to domestic market to avoid being bankrupt and terminating employment. As part of the facility gift, bonded warehouse receive a chance to sell some of the products to domestic market. The sale percentage changed in line with economic condition in Indonesia.

The importation process was not like import procedure in general. Document submission was done through bonded warehouse involved and directly served by customs officer having authority to do so and was in bonded warehouse location. Other customs processes were completed with simple procedures and submitted through customs officer assigned in the bonded warehouse. The assigning of customs officer was meant to give 24-hour-service for bonded warehouse entrepreneurs without cost pickings. For that reason, bonded warehouse had to provide appropriate room and job facility for customs officer.

2.2 Import Facility for Export Purpose (KITE)

Import facility for export purpose (KITE) is a facility based on customs law article 26. A company will receive that facility if it imports goods and/or materials, processes it, assembles or installs it to other goods, and exports the product by itself, or consigns the product to bonded warehouse to be processed, assembled, or installed to other goods. In accordance with ministry of finance decree number 580/KMK.04/2003 about the procedure and supervision of Import facility for export purpose, taxation facility given to such company are:

a.    import duties, value-added tax, and sales tax on luxurious goods exemption shall be given to Goods and/or import basic commodities to process, assemble, or install to other goods in a company for export purpose,

b.    taxation refund shall be granted for goods and/or import basic commodities and/or product by bonded warehouse to process, assemble,  or install to other goods in which the customs duty  and/or the importation tax have been already paid and exported,

c.     import duty, value added tax, and sales tax on luxurius goods exemption and/or restituion shall be given to products made of import basic commodities and those which are given to bonded warehouse to be processed further.

The import duty, value added tax, and Sales tax on Luxurius Goods Exemption and/or restituion meant is excepted from fuel, lubricating oil and inventory goods. Exemption or restitution is just directed to basic commodities in process.

To obtain the exemption and/or restitution, a company should have a main company number (Nomor Induk Perusahaan/NIPER) published by Directorate General of Customs and Excise Provincial Office. It should submit true company main data (Daftar Induk Perusahaan/DIPER) to Directorate General of Customs and Excise Provincial Office by electronic data interchange truly and completely to obtain NIPER. The administration and field inspection result is carried out in 14 days at the latest since the DIPER is received completely and truly. Approval and rejection towards NIPER application is given within no later than 3 works day commenced since the field inspection date.

In case the application is approved, the applicant has to submit bank guarantee and customs bond or paying ability statement as guarantee to Directorate General of Customs and Excise in the amount of the indebted import duty, excise and/or value added tax and sales tax on luxurious goods before goods outflow. KITE facility receiver shall submit the reports to Customs and Excise Provincial Office at least every 6 (six) month containing:

a.   export

b. consignment to bonded warehouse for producers delivering their product to bonded warehouse to be processed further

c.   product sale to other place in customs territory

d. sale to other place in customs territory or obliteration, for producers selling secondary product, vestige product, broken product or basic commodities

e. accomplishment of import basic commodities having not been exported.

Toward the accepted company, export should be realized within 12 months commenced since the enrollment date of the importation. The duration could be extended by Head of Directorate General of Customs and Excise Provincial Office on behalf of Minister of Finance for companies with more than 12-month-production time. In case the stipulation is not fulfilled, the import duty and/or excise and value added tax and sales tax on luxurious goods indebted shall be paid. The import duty and excise shall be subject to interest of 2% of the import duty that should be paid per month and of maximum period of 24 months commenced from the enrollment date of the import declaration, as long as the goods and/or material are still in stock on hand of the companies which granted exemption and value added tax and sales tax on luxurious goods are freed. Duties concerning value added tax and sales tax on luxurious goods shall be subject to the valid taxation rule as the sanction.

KITE company is allowed to sell its product to other place in customs territory or home use with several requirements. Based on Director General of Customs and Excise Regulation number 14/BC/2005 about alteration of Director General of Customs and Excise decree number 205/BC/2003 about KITE procedures and supervision, a product in which the basic commodities are imported and/or product from bonded warehouse can be sold to other place in custom territory or home use after the export realization and/or consignment to bonded warehouse with conditions:

a.    the maximum amount of goods to sell to TLDP is 25% (twenty five percent) of the total export realization and/or consignment to bonded warehouse,

b.    import duty and/or excise payment is based on product tariff with imposition and customs value of basic commodities at the importation time and 2% interest per month commenced from the date of the import declaration enrollment,  and

c.     value added tax dan sales tax on luxurius goods shall be paid based on tax imposition as much as the import value and 2% interest per month since the importation and maximum period of  24 months, as the sanction

d.    Sale to other place in customs territory or home use shall be accomplished within 12 months commenced from the import date till the sale date to TLDP

Directorate General of Customs and Excise Regulation number 14/BC/2005 states that if the product sale to other place in custom territory  (home use) exceeds the regulation, that is 25% of the export realization and/or the consignment to bonded warehouse, so:

a.       100% fine of import duty and/or excise that should be paid and 2% interest per month commenced since the enrollment date of import declaration are undertaken,

b.      value added tax and sales tax on luxurious goods payment based on the value at the importation time and 2% interest per month commenced since the importation of maximum period of 24 months are undertaken

Company executing sale to other place in custom territory (home use) exceeding the due time, that is 12 months since the importation, as long as the product is available, so it is compulsory to:

a.  pay import duty and/or excise based on the product tariff with imposition and customs value of basic commodities at the importation time and 2% interest per month commenced from the date of the import declaration enrollment of maximum period of  24 months;

b.  pay value added tax dan sales tax on luxurius goods based on the value at the importation time and 2% interest per month of maximum period of  24 months commenced since the importation

 The secondary product, vestige product, broken product or broken basic commodities, in which the basic commodities are imported and sold to other place in customs territory (home use), are charged:

­­a. import duty 5 % of the selling price;

b. excise based on the operative rate; and

c. value added tax and sales tax on luxurious goods which formerly unimpositioned based on import value.

3.         Benefits

3.1  Bonded Warehouse

Facilities granted to bonded warehouse not in taxation only but includes cover various convenience procedure. Basically tax on goods shall be imposed on domestic consumption. When the goods shall be exported or processed and  then re-exported, then the import duty, value added tax and sales tax on luxurious goods shall not be imposed. When the above good have been levied taxes and then be exported, then the tax has been levied can be return / refund. Restitution procedure is carried out after export realization. The period between the times of payment with the time of re-exportation is the duration of the paid tax functioned as idle cash. Those normal processes are simplified by the establishing of bonded warehouse. There is no taxation payment on goods. Such condition creates economical business process. Entrepreneurs beneficiated with expenditure cash that can be avoided. The fund can be used to develop the business.

Bonded warehouse brings special advantages such as import duty exemption which includes not only  to re-exported processed raw material or basic commodity but also to capital goods such as  engine and office device. Provision of this facility is applicable following the bonded warehouse operation. Those similar facilities only can be granted for infant industry in a certain limited duration. Bonded warehouse license could be granted before the factory established, in such case facilities is also given for the imported construction material.

In general the deferment customs duty payment facilities followed by an obligatory to put guarantee, but for bonded warehouse the obligatory is nullified when the  goods still reside in bonded warehouse. When goods are processed outside bonded warehouse with a kind of subcontract mechanism then it requires guarantee values the same with import duty and tax should be paid. The guarantee could be nullified when the bonded warehouse is stated white list company. White list company determined pleadingly and the acceptance is based on its track record.

3.2   Import Facility for Export Purpose (KITE)

Ministry of finance accommodates various business interest and reality by creating friendly regulation and support business process. KITE facility offers various advantages as follows.

In the case of KITE, all licensing process and responsibility are resolved through Directorate General of Customs and Excise Provincial Office. There is no obligatory process which should be resolved up to Directorate General of Customs and Excise Head Office in Jakarta. It makes an easy procedure for shorten licensing chain. This short bureaucracy chain financially economizes even more when calculated for entrepreneurs that locate in the regions especially in the east of Indonesia.          

Business process has been carried out by electronic data interchange service. The procedures minimize face to face interaction between businessman and customs officers. Customs and Excise website with various contains such as law and regulation allows entrepreneur know their rights and the duty easily. Online submission request of course financially beneficial.

In the case of license submission, exemptions facilities and taxation return,  there are  certain time frames. Time frames for every kind of services have already been regulated. This kind of certainty is very beneficial for corporations which need clarity  and predictable business.

Addition time can be obtained for that detail time-table by  advance applied submission. For example, obligatory to export product within 12 month commenced since the date of import declaration enrollment, can be extended when request submitted in advance before the due date.

Various business realities already accommodate in detail regulations. Various in and outflow of goods have been accommodate to create business clarity. Every goods movement form has been anticipated in detail procedure with clarity of accomplished duty and form of obtained facilities. Various procedures have been updated accustomed with corporation and trade activities.

The main benefit of KITE facilities are  the deferment of the payment of import duty and the imposition of value added tax/sales tax on luxurious goods which  financially very beneficial for the business. For short, the facility shows financial economizing as already obtained by bonded warehouse entrepreneurs. Without deferment of customs duty, the idle cash is usable for another development effort.

Less strict supervision then bonded warehouse entrepreneur, that is without continually customs officer presence. At least it nullifies the duty to provide working room and proper official device for customs.  Physical goods supervision is conducted selectively. Even in the case of export, examination shall be performed at exporter warehouse with customs officers presence by official expense. Exports services performed with customs officer’s immediacy 24 hours every day.

Comprehensive supervision shall be conducted by periodical customs audit. Auditor from Directorate General of Customs and Excise Provincial Office or from Head Office will do accountancy investigation to ascertain the customs notification truth which entrepreneur submitted.

4.         Procedure Simplification and additional convenience

Ministry of finance conducts some efforts to increase services for the industry.  The granted facilities are developed to follow the business development. Bonded warehouse license obtained by submitting  appliance to minister of finance through Customs and Excise Service Office supervising the area. License will be published with Presidential Stipulation. The procedure experiences several times moderations up to that license at the moment published with Director General of Customs and Excise Stipulation. Licensing procedure moderation brings a  shorter bureaucracy. The simplifier explained in table 1.

Table 1: The simplification of  Bonded Warehouse Licencing

	Government Regulation No. 33 Year 1996	Government Regulation No.  43 Year 1997	Ministry of Finance Stipulation No 371/KMK.01/2002
License Signer	President	Minister of Finance	Director General  of Customs and Excise

Source:   Goverment Regulation Number 33 year 1996, Goverment Regulation 43 Number year 1997, Minister of Finance Stipulation number 371 year 2002

Since the early  formation of bonded warehouse facilities, there were several percentage values changing  over the amount of  bonded warehouse product that can be sold to domestic market or home use. The increasing percentage value is based on economy crisis reason that cause bonded warehouse find  difficulties to get beyond the sea market. Although evoke various pros and contras, the facilities still take effect at the moment.

Ministry of finance’s good intention gives bonded warehouse permission to sell the product to  domestic market brings the granted facilities lose its early aim. Thoroughly domestic oriented entrepreneurs will not be able to compete with goods from bonded warehouse that get various facilities. Domestic market shall be dominated by bonded warehouse goods. This rivalry displays indisposed rivalry form and potentially disturbs domestic market (Budi Nugroho, 2010).

In the early bonded warehouse facilities established by year 1997, part from production that can be sold to domestic market was only 25% of the  export realization. That provision is amended in the next period by separating value of goods consumed  worn by ends user and goods which still need advance process. Goods consumed by ends user get smaller percentage rather than those not for end user.  In the year of 2005 the provision is regulated detailer by increasing the percentage value and peculiarly regulate sale to mining company with percentage value that can be sold to domestic market achieve 75% of total product.

Tabel 1: Comparative Development of Bonded Warehouse Product  Sales to Home Use based on Production Value

	291/KMK05/ 1997	547/KMK.01/ 1997	349/KMK.01/ 1999	101/PMK.04/ 2005
% of home use	20	33,33 or 20	33,33 or 50	50 or 60 or 75
% of  Eksport	80	66,67 or 80	66,67 or 50	50 or 40 or 25
%  of Production	100	100	100	100

Source : Minister of Finance Stipulation Number 291/KMK05/1997,547/KMK.01/1997, 349/KMK.01/ 1999, and 101/PMK.04/2005

Before the year of 2003, KITE service handled by several institutions. Bapeksta act as facility authority that publish license and accomplish the obligatory report. Directorate General of Customs and Excise acts as the servant of the importation and exportation. Goods examination performed by private corporation that is PT Surveyor Indonesia. Currently, the overall services delivered by Directorate General of Customs and Excise. License procedure and report accomplishment are conducted by the Directorate General of Customs and Excise Provincial Office. No more procedure should be submitted to the Directorate General of Customs and Excise Head Office in Jakarta.

5.         Obstacles

Ministry of Finance has already strived for various facilities intended to develop exports. Indeed  the facilities contain some requirements. Some requirements and business process which need special efforts in some ways feels burdensome. In the business perspective, listed below are things that inhibit the offered facilities.

Physical building obligatory to have a permanent fence around the 2.5 m height is not easily fulfilled requirement. Basically the Bonded Warehouse is a business with an integrated production process in one area.. Entire areas is surrounded by permanent fence and only found one main gate that can be passed by freighter.

The obligation for providing office room and equipment for Customs officers is something inefficient for several entrepreneurs.  Such obligations are only efficient if the production capacity requires the existence of import and export activity every day. There are many companies with very minimum import and export frequency, even not always there each week.

Obligatory that the company must locate in industrial area is something difficult considering that many entrepreneurs already operating outside industrial area. Relocating to industrial park is surely uneasy choice because it needs certain dozens additional investment. This provision  exempted  for regions which have no industrial area.

 The provision for bonded warehouse outside industrial area which must locate  at minimum 3 hectare area. This huge area only can be fulfilled by a well established company which in general is no longer a local scale investment. Only a national capital scale entrepreneur is able to fulfill it.

Obligation to update every 3-year license for Bonded Warehouse in the outer industrial areas, may disturbs business world certainty. Renewal license implies possibility of denial of the submission. Duration of 3 years is a short span of time for the industry which occupies at least 3 hectares of land.

Various customs business process  involving customs officer physical presence found to be inflexible and inefficient. Difficulties will emerge in activities outside working hours or even outside the working day. It is also not in line with service principle that considering everybody is honest until proven the contrary.

Several manual services process which still perform nowadays are no longer appropriate in this digital era. This could be one of the main problems. Even, perhaps the biggest contribution to facilitate customs procedures can be made through the proper application of information technology (Eddhi Sutarto, 2010: 28).

Nowadays most of the market forces deal with customs through customs brokerage services. Importers or exporters decide to focus on production process so that hand over import and export process treatment to other party. Market forces do not directly dealing with customs services. This indirect communication often cause gap. Important information that benefits the business community often passed off hand.

Liability to put guarantee for  some types of services is a kind of difficulty which not entire entrepreneurs are able fulfill it.

        

6.         Conclusion

       Ministry of Finance has been offering  facilities and services tailored to the development of  the business world. The services include the provision of import duty and taxation which are financially very profitable as well as simplified treatment procedure. Bonded warehouse and KITE facilities are able to boost export from the regions with regulations which are not Jakarta centric.

       But there are some obstacles that need immediate solution. Bonded warehouse facilities tend to be elitist and only could be obtained  by a large entrepreneur. This conditions actually perceivable in order to ease the supervision, but this elitist character can be resolved when small and little business merge into  a larger ones institution to meet the  bonded warehouse requirements easily. It is deemed necessary to create a procedure for little business on how to merge into bigger one in order to get the facilities. The role of ministry and provincial or district official of trade and  industrial are very important in this matter.

Kewajiban kehadiran pegawai customs dalam beberapa kegiatan alur barang, perlu segera disederhanakan. Kehadiran pegawai pada setiap pemberian layanan kepabeanan bisa diganti dengan melakukan pengawasan secara selektif. Dengan demikian maka kewajiban menyediakan ruang bagi pegawai customs dapat ditiadakan sehingga menjadi  lebih efisien. Berbagai proses bisnis kepabeanan yang dilakukan secara manual harus segera diubah menjadi pemberian layanan melalui media elektronik. Sebagaimana proses impor dan ekspor pada umumnya dimana  pertukaran data elektronik telah menjadi kewajiban maka sudah semestinya hal dimaksud diwajibkan pada pelayanan Bonded warehouse. Selain lebih efisien, hal ini akan menjadikan proses bisnis lebih cepat dan mudah.

Customs officers official presence in a few goods flow activities, needs to be  simplified soon. The presence of customs officer at every customs service can be replaced with selective monitoring. Thus, the obligation to provide room for customs officers can be eliminated so that it becomes more efficient. Various customs business processes that done according to manual process must be changed soon to electronic data interchange. As the process of imports and exports in general, where the  electronic data interchange has become a liability  then it must be an obligation to service bonded warehouse. In addition to be more efficient, this will make business processes more quickly and easily.

KITE service process which based on Directorate General of Customs and Excise Provincial Office is deemed necessary to be changed into the Customs and Excise  Service Office so as to create decentralization of  authority as well as shorten the travel distance.

References

Budi Nugroho. (2010). Seminar Material: Perbandingan Kawasan Berikat dengan Fasilitas dan Kemudahan Lainnya.

Eddhi Sutarto. (2010). Rekonstruksi Hukum Pabean Indonesia. Penerbit Erlangga

Huala Adolf. (2005) . Hukum Perdagangan Internasiona. Rajawali Pers

Sunarno. (2008). Modul Tehnis Pabean.  Pusat Pendidikan dan Pelatihan Customs and Excise. Badan Pendidikan dan Pelatihan Keuangan. Departemen Keuangan

Zaenal Abidin.(2008). Fasilitas Kepabeanan. Lembaga Pendidikan dan Pelatihan Widya Bakti

Directorat General of Customs and Excise Stipulation Number  Number Kep-63/BC/1997

--. (2010).Warta Bea Cukai Agustus:4-15

Law Number 10 Year 1995 regarding Customs Affairs (State Gazette of the Republic of Indonesia Year 1995 Number 75, Supplement to the Republic of Indonesia Number 3612) as amended by Act No. 17 of 2006 on the Amendment to Law Number 10 Year 1995 on Customs (State Gazette of the Republic of Indonesia Year 2006 Number 93)

Government Regulation No. 33 of 1996 about Bonded Storage (State Gazette of the Republic of Indonesia Year 1996 Number 50, Supplementary State Gazette of the Republic of Indonesia Number 3638) as amended by Government Regulation No. 43 of 1997 (State Gazette of the Republic of Indonesia Year 1997 Number 90, Supplement Republic of Indonesia Number 3717)

Government Regulation number 32 year 2009 about Bonded Storage

Ministry of Finance Stipulation Number 291/KMK05/1997 about Bonded Warehouse

Ministry of Finance Stipulation Number 547/KMK.01/1997 about Amendment Minister of Finance Stipulation No. 291/KMK.05/1997 on Bonded Warehouse

Minister of Finance Stipulation Number 349/KMK.01/1999 about Amendment Minister of Finance Stipulation No. 291/KMK.05/1997 on Bonded Warehouse

Minister of Finance Regulation No. 580/KMK.04/2003 about Regulations Ease of Import Export Destination and its Monitoring

Minister of Finance Stipulation Number 101/PMK.04/2005 about Amendment Minister of Finance No. Stipulation 291/KMK.05/1997 on Bonded Warehouse

Director General of Customs and Excise Stipulation Number: Kep-63 / BC/1997 about Procedure for Establishment and Management of Revenue and Expenditure Returns To And From Bonded Warehouse

Director General of Customs and Excise Stipulation No. Kep-205/BC/2003 about Ease of Implementation Guidelines for Management of Import Export Destination

Director General of Customs and Excise Regulation No. 14/BC/2005 about Amendment Decision of the Director General of Customs and Excise No. Kep-205/BC/2003 about Ease of Implementation Guidelines for Management of Import Export DestinationSimak

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