PENETAPAN KLASIFIKASI TARIF POS KOMODITAS EMAS BATANGAN (GOLD CAST BAR) KE DAERAH PABEAN INDONESIA

Abstract

ABSTRACT:
 Import Declaration containing the classification of HS code for goods is carried out by self-assessment which is then examined and determined by Customs and Excise in the event that the postal rate differs from the determination of Customs and Excise. The stipulation of Customs and Excise on the import of gold cast bars has caused a polemic because the validity is doubtful. This study aims to conduct a confirmatory academic review in order to obtain the correct classification of import Gold Cast Bar to the Indonesian Customs Region based on the principles of objectivity and freedom of opinion as well as so that it can be used as a guide for those in need. This research uses descriptive qualitative method design through literature study and interviews. Determination of tariff classification begins with the identification of goods and provisions for classification that have been uniformly determined by the WCO (World Customs Organization), the suitability of steps and approaches in determining tariff classification creates legal certainty and reduces prolonged polemics.
 Keywords: self assessment, tariff classification polemic, gold cast bar