PENETAPAN TARIF BEA MASUK BARANG IMPOR MENURUT GATT / WTO DI INDONESIA

Abstract

ABSTRACT

In facing the global market, the State begins to play its role to increase state revenues and protect and market domestic products. One of the things stipulated in the GATT is import tariffs, which in article II section (2) of the 1994 GATT/WTO states that each WTO member must comply with any amount of the agreed tariff or referred to as the binding tariff principle. As for the problem 1) How are the arrangements setting import duty tariffs on imported goods based on the GATT/WTO in Indonesia? 2) Does the determination of import duty tariffs on imported goods by Indonesia have applied the principle of binding tariffs according to the provisions of the GATT/WTO? The method used is the normative legal method by examining library materials with secondary data sources consisting of primary, secondary legal materials , and tertiary. Data collection techniques with the study of documents were analyzed qualitatively. Research results 1) In Indonesia, the regulation on export imports is regulated in Law Number 17 of 2006 concerning Amendments to Law Number 10 of 1995 concerning Customs. Further regulations regarding the amount of tariffs for imported goods are regulated in Minister of Finance Regulation PMK No. 10 of 2007 and internationally regulated in article II section (2) GATT/WTO 1994.2) A binding tariff is a promise by a country not to raise tariffs in the future. Binding tariffs are considered beneficial for international trade because they provide potential exporters and importers. But Indonesia is still implementing import tariffs that exceed 40% or even up to 150%.

Keywords:Determination of Entry Rates, Imported Goods, GATT – WTO