May 30, 2023

Tariffs that are only inputted as a proportion of imported goods are called – Important Notice Server maintenance scheduled for (GMT) Sunday, June 26, 2:00 – 8:00. the site will be inactive for the specified time!

2.48 EXERCISE  Customs and Excise To deepen your understanding of the above topics, do the following exercise! 1) Imported goods for certain agricultural products are exempted from the imposition of a maximum tariff of 40% of the customs value. Try to explain why! 2) To determine import duty rates, goods are grouped based on a commodity classification system. Try to explain what is meant by commodity classification system! Answer Exercise Instructions 1) In the case of certain agricultural products as stated in Schedule XXI-Indonesia, the import duty rate is set at 79%, higher than 40%, in order to eliminate the use of non-tariff barriers, so that this is possible. they become tariffs. 2) The purpose of the commodity classification system in this case is a list of commodity classifications that is made systematically to facilitate withdrawals, trade transactions, transportation and statistics. SUMMARY The self-assessment system for payment of import duty that is applied is a system of calculation and payment of import duty carried out by importers or their agents. However, customs and excise officials still have the authority to verify and determine tariffs and customs values ​​for calculating import duties and customs notifications. Tariff determination can be made before or after the submission of the customs notification; and the customs value can only be determined after the customs notification is submitted. This definition can be interpreted that the tariff and customs value are determined by the customs and excise officer, except for the tariff and customs value stated in the Customs Note differ from the tariff.

Tariffs that are only inputted as a proportion of imported goods are called

 ADBI4235/MODUL 2 2.49 and current or actual customs value, which may result in: 1. underpayment of import duty determined by a higher tariff rate and/or customs value; 2. Import duty is overpaid if the tariff and/or customs value set is lower. When the customs notification is deemed appropriate or correct, the customs and excise official accepts the notification and is deemed to have been stipulated. In addition, in some cases of imported coal, the tariff and customs value of import duty notification is determined after a physical inspection of the goods before the notification is delivered, for example in the case of goods transported by passengers, border posts and transportation crew facilities. . FORMAL TEST 2 Choose the correct answer! 1) The list of goods arranged systematically to facilitate the application of tariffs is called …. A. classification system B. classification system C. list of goods D. classification data 2) Import duty underpayment is determined based on tariffs and customs value…. A. lower B. the same C. comparable D. higher 3) The price that is actually paid or must be paid for the export of goods to the Indonesian customs area is called …. A. export price B. normal value C. import price D. value like

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