Maquis, the aromatic spirit of Corsica

Maquis (macchia in Corsican and Italian) is a shrub biome that covers about 20% of Corsica. You can’t walk around the island and don’t meet the maquis. Although most guidebooks mention maquis and its typical scent, more details are rather difficult to find.

Fortunately, Kirsten DeLara wrote a thorough list of plants the maquis consists of and she even included gardening tips for growing those plants in your own garden.

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Manchester United midfielder

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Pengertian Defenisi Impor

Pengertian Defenisi Impor Adalah

Impor adalah kegiatan memasukkan barang ke dalam daerah pabean.Transaksi impor adalah perdagangan dengan cara memasukkan barang dariluar negeri ke dalam daerah pabean Indonesia dengan mematuhi ketentuanperaturan perudang-undangan yang berlaku (Tandjung, 2011: 379).Menurut Susilo (2008: 101) impor bisa diartikan sebagai kegiatanmemasukkan barang dari suatu negara (luar negeri) ke dalam wilayah pabeannegara lain.

Pengertian ini memiliki arti bahwa kegiatan impor berartimelibatkan dua negara. Dalam hal ini bisa diwakili oleh kepentingan duaperusahaan antar dua negara tersebut, yang berbeda dan pastinya jugaperaturan serta bertindak sebagai supplier dan satunya bertindak sebagainegara penerima. Impor adalah membeli barang-barang dari luar negeri sesuaidengan ketentuan pemerintah yang dibayar dengan menggunakan valuta asing(Purnamawati, 2013: 13).Dasar hukum peraturan mengenai Tatalaksana Impor diatur dalamKeputusan Direktur Jendral Bea dan Cukai Nomor KEP-07/BC/2003.Tentang petunjuk pelaksanaan Tatalaksana Kepabeanan di bidang impor danKeputusan Menteri Keuangan Nomor 453/KMK.04/2002 tentang TatalaksanaKepabeanan di bidang impor. Komoditi yang dimasukkan ke dalam peredaranbebas di dalam wilayah pabean (dalam negeri), yang dibawa dari luar wilayah pabean (luar negeri) dikenakan bea masuk kecuali dibebaskan atau diberikanpembebasan.

Dengan kata lain seseorang atau badan usaha yang ditetapkansebagai importir wajib membayar bea masuk dan pajak sebagaimana yangtelah ditetapkan pemerintah (Purba,1983: 51).Sehingga dapat disimpulkan bahwa impor yaitu kegiatan perdaganganinternasional dengan cara memasukkan barang ke wilayah pabean Indonesiayang dilakukan oleh perorangan atau perusahaan yang bergerak dibidangekspor impor dengan mematuhi ketentuan peraturan perundang-undanganyang berlaku yang dikenakan bea masuk.

Klasifikasi Barang Impor
Sistem klasifikasi barang impor ditetapkan berdasarkan peraturanMenteri Keuangan Republik Indonesia Nomor 110/PMK.010/2006 tanggal 15November 2006. Pembebanan tarif bea masuk atas barang impor ditetapkanberdasarkan peraturan Menteri Keuangan Republik Indonesia Nomor110/PMK.010/2006 tanggal 15 November 2006. Sedangkan pembebanan tarifbea masuk atas barang impor dalam rangka skema Common EffectivePrefential Tariff (CEPT) for AFTA ditetapkan berdasarkan peraturan MenteriKeuangan Republik Indonesia Nomor 125/PMK.010/2006 tanggal 15November 2006.

HS (Harmonize System) adalah sistem uraian klasifikasi barang yaitu dengan diberikan penomoran, untuk masing-masing barang yang diselaraskan dan dapat dipergunakan untuk berbagai kepentingan perdagangan luar negeri. Dengan memberikan penomoran tersebut menjadi jelas antara macam barang yang satu dengan barang yang lainnya. Dalam satu kelompok barang juga dapat dibedakan dalam kualitasnya, atau ukuran atau cara memprosesnya (Arbi, 2004: 6).

Barang-barang diberikan nomor menurut jenisnya, kemudian setiapjenis tersebut dibedakan lagi secara khusus, tentang modelnya ataukegunaannya atau cara memprosesnya. Kembali kepada definisi UU Nomor10 Tahun 1995 yang dikaitkan langsung dengan barang yang dapatdiklasifikasikan dengan memberikan nomor. Nomor itu terkait erat dengantarif pungutan bea masuk untuk barang impor dan tarif pajak ekspor untukbarang ekspor. Nomor HS setiap barang oleh petugas Bea dan Cukai akandicocokkan dengan dokumen yang dilaporkan pihak Importir. Dalam hal adakeraguan dan/atau kecurigaan, petugas Bea dan Cukai secara selektifmemeriksa fisik barang impor tersebut (Arbi, 2004: 7).Dengan menguraikan pengertian barang, menjadi jelas sebagianpengertian impor menurut Undang-Undang. Undang-Undang menegaskanbahwa objek yang diimpor adalah barang, karena terkait langsung dengantarif bea masuk dengan nomor HS. Nomor HS dimuat dalam dokumen imporoleh eksportir di luar negeri (Arbi, 2004: 8).

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