[Tesis ini membahas tentang Perjanjian Kerjasama Kawasan Perdagangan Bebas
(FTA). Ketentuan mengenai Perjanjian Perdagangan Regional telah diatur dengan
aturan yang terdapat dalam Artikel XXIV GATT. Hal tersebut membuktikan
keinginan negara-negara dunia ketiga seperti ASEAN untuk membuat unifikasi
dan harmonisasi hukum perdagangan regional/kawasan dengan prinsip yang
menganut pada liberalisasi perdagangan dan kompetisi bebas WTO. Payung
hokum Perjanjian Perdagangan Regional telah diatur dengan aturan yang terdapat
dalam Artikel XXIV GATT. Para wakil kepala negara ASEAN dan Republik
China telah melakukan kesepakatan mebentuk FTA pada tanggal 6 Nopember
2001 di Bandar Sri Begawan, Brunei Darussalam, mengenai Kerjasama Ekonomi
dan pendirian suatu Kawasan Perdagangan Bebas ASEAN-China (ASEAN-China
FTA) dalam 10 tahun dengan perlakuan khusus dan berbeda serta fleksibilitas bagi
negara-negara anggota ASEAN yang baru seperti Cambodia, Laos, Myanmar dan
Viet Nam. Guna mendukung terlaksananya kerjasama antar negara negara
ASEAN pemerintah perlu terus melakukan beberapa langkah atau kebijakan di
bidang perdagangan dan perpajakan. Secara umum, pengembangan sektor
penerimaan perpajakan sangat bergantung pada upaya-upaya untuk mengurangi
kendala yang menghambat proses perdagangan nasional maupun perdagangan
bilateral dengan negara lain., This thesis explores the International Trade at The Agreement of Regional Trade
Area. it was latterly develops quickly and can be seen from more progressive the
circulation of goods, services, and capital from a state to another state, such as
through export and import activity, investment, service commerce, etc. Therefore
as logical consequence of this progress especially in facing of liberalization era in
commercial sector, the change and development in law field must be conducted
especially in the field of trade law, including the regulation of tariff. The ASEAN
Member State was decision made at the ASEAN-China Summit held on 6
November 2001 in Bandar Seri Begawan, Brunei Darussalam, regarding a
Framework on Economic Cooperation and to establish an ASEAN-China Free
Trade Area (ASEAN-China FTA). The goal of this framework is to minimise
barriers and deepen economic linkages between the Parties; lower costs; increase
intra-regional trade and investment; increase economic efficiency; create a larger
market with greater opportunities and larger economies of scale for the businesses
of the Parties; and enhance the attractiveness of the Parties to capital and talent.
Each Party shall accord national treatment to the products of all the other Parties
covered by this Agreement and the Framework Agreement in accordance with
Internal Taxation and Regulation such as on Article III of the GATT 1994.
Reaffirming the rights, obligations and undertakings of the respective parties
under the World Trade Organisation (WTO), and other multilateral, regional and
bilateral agreements and arrangements]
