Certificate of Origin (SKA) Form D is one of the Preferential SKA, where every Export activity that includes SKA Form D will get exemption or reduction in import duty rates in the export destination country, provided that the exported goods meet the agreed criteria for the origin of the goods.
Criteria for the Origin of Goods or also known as Origin Criterion SKA Form D are the Criteria for the Origin of Goods which explain the provisions on the origin of Indonesian goods that have been agreed upon between Indonesia and ASEAN countries, as stipulated in the Rules of Origin for Form D (ATIGA-Asean Trade In Goods Agreement). Details about the above can be seen in the Procedures for Issuance of SKA diportal: http://e-ska.kemendag.go.id/home.php/home/rules
SKA Form D Origin Criterion is written on SKA Form D filled in column 8 (eight). The following is the Origin Criterion criteria code cited in SKA From D.
Goods that all originate from Indonesia and do not contain imported materials or components
"RVC" followed by the percentage of local content (not less than 35%), for example: RVC 40%
Goods contain imported materials or components from member countries
"CC" or "CTH" or CTSH "
Goods which are in the production process undergo a change in tariff classification at the 4 digit level
Items that undergo a special process
CTSH + 35%
Goods containing imported materials or components in the framework of global cumulation (all)
"PC" followed by the percentage of local content (no more than 40)%) example: PC 25%
If the percentage of Regional Value Conten (RVC) is less than 40% but cannot be less than 20%