Pengaturan Pengawasan Lalu Lintas Barang Pada Free Trade Zone Ditinjau Dari The Revised Kyoto Convention 1999
DOI:
https://doi.org/10.22437/jssh.v3i2.8426Abstract
Free Trade Zone (FTZ) merupakan suatu konsep dalam perdagangan internasional yang pengaturannya dilaksanakan oleh institusi kepabeanan dunia yang bernama World Customs Organization (WCO) yang diatur dalam Chapter 2 Specific Annex D of The Revised Kyoto Convention (RKC) 1999 yaitu disebut dengan Free Zone: “Free zones means a part of the territory of a Contracting Party where any goods introduced are generally regarded, insofar as import duties and taxes are concerned, as being outside the Customs territoryâ€,(Kawasan Bebas berarti suatu bagian dari wilayah suatu Negara anggota dimana setiap barang yang dibawa masuk ke dalamnya, sepanjang menyangkut bea masuk dan pajak, pada umumnya dianggap sebagai berada di luar daerah Pabean).
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