Authors retain the copyright without restrictions for their published content in this journal. HSSR is a SHERPA ROMEO Green Journal.
Publishing License
This is an open-access article distributed under the terms of
ASEAN-CHINA FREE TRADE AGREEMENT (ACFTA) TO DEVELOP THE LEGAL REGIME ON EXTERMINATION OF GOODS SMUGGLING IN ASEAN FROM INDONESIAN PERSPECTIVE (COMPARISON STUDY: EUROPEAN UNION)
Corresponding Author(s) : Ninne Zahara Silviani
Humanities & Social Sciences Reviews,
Vol. 8 No. 4 (2020): July
Abstract
Purpose: ASEAN-China Free Trade Area or ACFTA was established by ASEAN states and China to create free trade areas by removing barriers to trade in goods and services. While economic cooperation between the ACFTA state members increases, inter-states goods smuggling still happens and affects the economy sector. This article will study, whether ACFTA regulates goods smuggling especially between China and ASEAN and, how the way the ACFTA could learn from the European Union’s systems to resolve goods smuggling and fraud to help ASEAN in reducing the rate of smuggling of imported goods from Indonesian approach.
Methodology: This study has employed a normative legal research method with a comparison approach to explain how ACFTA could develop the agreement role in ASEAN to reduce and exterminate goods smuggling activities by comparing the current system with the European Union form of law system and agreement.
Main Findings: This study found out that ACFTA missed the discussion about goods smuggling. Trader’s intention to avoid taxes and import duties from importing countries has pushed the import goods smuggling to increase. A large number of Indonesian traders, especially in the outermost area did goods smuggling because of their dependence through the import goods from neighborhood countries. A developed regional framework like the European Union has a special institution that coming from joint European countries authorities working to resolve smuggling matters.
Implications/Applications: The study will provide the details related to ACFTA, whether they regulate the import and goods smuggling between China and ASEAN Countries. Learning from the European Union law system and agreement regarding this matter, hoped to be an example for ACFTA to develop the regulation regarding the same matter.
Novelty/Originality of this study: Study about the extermination of goods smuggling in ASEAN has not got enough attention from society, meanwhile, it gave an adverse effect on taxation and the economic sector in every state.
Keywords
Download Citation
Endnote/Zotero/Mendeley (RIS)BibTeX
- Agustina, D. A., & Windiani, R. (2018). ASEAN-China Free Trade Agreement (ACFTA) dan Penyelundupan Tekstil Asal Tiongkok di Indonesia. Journal of International Relations, 4(4), 643–651. https://ejournal3.undip.ac.id/index.php/jihi/article/view/21881
- Agustiyanti. (2018). Kota di China yang “Gempur†RI dengan Barang Impor Ilegal. Retrieved from https://www.cnnindonesia.com/ekonomi/20180828213518-92-325687/kota-di-china-yang-gempur-ri-dengan-barang-impor-ilegal
- Alleyne, A., Zhang, Z., & Mu, Y. (2020). Sustaining International Trade with China: Does ACFTA Improve ASEAN Export Efficiency? Sustainability, 12(15), 6159. https://doi.org/10.3390/su12156159 DOI: https://doi.org/10.3390/su12156159
- ASEAN External Economic Relations Division. (2019). ASEAN – China Free Trade Agreements. Retrieved from https://asean.org/?static_post=asean-china-free-trade-area-2
- ASEAN. (2014). Building the ASEAN Community ASEAN-China Free Trade Area Building Strong Economic Partnerships, 2009.
- ASEAN-China Strategic Partnership for Peace and Prosperity (October 8th, 2003)
- Asmara, C. G. (2018). Psst, Begini Cara Importir Nakal Kelabui Bea Cukai. Retrieved from https://www.cnbcindonesia.com/news/20180823160935-4-29894/psst-begini-cara-importir-nakal-kelabui-bea-cukai
- Barone, A. (2019). Free Trade Agreement (FTA) Definition. Retrieved from https://www.investopedia.com/terms/f/free-trade.asp.
- Buehn, A., & Eichler, S. (2011). Trade misinvoicing: The dark side of world trade. The World Economy, 34(8), 1263–1287. https://doi.org/10.1111/j.1467-9701.2011.01375.x DOI: https://doi.org/10.1111/j.1467-9701.2011.01375.x
- Burea, A., & Enculescu, S. (2019). Press release: Bursting the fraud bubble: OLAF plays central role in 400 tons seizure of fake shampoo.
- Byukusenge, L., Tuyishime, D., & Umuhire, J. C. (2017). The Role Of Free Trade Membership In Promoting Exports Flows Case Study Of Asean-China Free Trade Area. Journal of Global Economics, Management and Business Research, 95–102. https://www.ikprress.org/index.php/JGEMBR/article/view/3266
- Nugraha, Calista (2019). “Penguatan Diplomasi Ekonomi Tiongkok Di ASEAN Melalui ACFTA Upgrading Protocol.†Insignia: Journal of International Relations, 5(2), 67–84.
- Devadason, E. S. (2010). ASEAN-china trade flows: Moving forward with ACFTA. Journal of Contemporary China, 19(66), 653–674. https://doi.org/10.1080/10670564.2010.485403 DOI: https://doi.org/10.1080/10670564.2010.485403
- Ekananda, M. (2018). Misinvoicing analysis in ASEAN-China Free Trade Agreement (ACFTA). European Research Studies Journal, 21(1), 187–205. https://doi.org/10.35808/ersj/941 DOI: https://doi.org/10.35808/ersj/941
- EuropaNU. (2019). European Anti-Fraud Office (OLAF) - EU monitor. Retrieved from https://www.eumonitor.eu/9353000/1/j9vvik7m1c3gyxp/vh77kouqbwwr
- European Anti-Fraud Office. (2018). OLAF helps seize 360 tons of illegal or counterfeit pesticides in Operation Silver Axe III. Retrieved from https://ec.europa.eu/anti-fraud/media-corner/news/11-07-2018/olaf-helps-seize-360-tons-illegal-or-counterfeit-pesticides-operation_en
- Framework Agreement On Comprehensive Economic Co-Operation Between The Association Of South East Asian Nations And The People’s Republic Of China, (2002).
- Gooch, L. (2009). Asia Free-Trade Zone Raises Hopes, and Some Fears About China. Retrieved from https://www.nytimes.com/2010/01/01/business/global/01trade.html
- Harianja, A. J. (2019). Penyelundup Gunakan Kapal Cepat, Dirjen Bea Cukai_ Sulit Dikejar! Retrieved from https://www.idntimes.com/news/indonesia/axel-harianja/penyelundup-gunakan-kapal-cepat-dirjen-bea-cukai-sulit-dikejar/full
- Indonesia Presidential Decree (KEPPRES) No.48 of 2004 Ratification of Framework Agreement On Comprehensive Economic Cooperation Between The Association Of South East Asian Nations And The People's Republic Of China
- Indonesia Ministry of Finance Decree (KEMENKEU) No. 355 / KMK.01 / 2004 dated July 21st, 2004 concerning Stipulation of Import Duty Rates on the Import of Goods in the framework of the Early Harvest Package ASEAN-China Free Trade Area (ACFTA).
- Indonesia Ministry of Finance Regulation PERKEMENKEU No. 57 / PMK.010 / 2005 dated July 7th, 2005 concerning Stipulation of Import Duty Rates in the context of the Normal Track of ACFTA.
- Indonesia Ministry of Finance Regulation KEMENKEU No. 21 / PMK.010 / 2006 dated March 15th, 2006 concerning Stipulation of Import Duty Rates in the context of the Normal Track of ACFTA.
- Indonesia Ministry of Finance Regulation PERKEMENKEUNo. 04 / PMK.011 / 2007 dated January 25th, 2007 concerning Extension of Determination of Import Duty Rates in the context of the Normal Track of ACFTA.
- Indonesia Ministry of Finance Regulation PERKEMENKEUNo. 53 / PMK.011 / 2007 dated May 22nd, 2007 concerning Stipulation of Import Duty Rates in the context of the ACFTA.
- Indonesia Ministry of Finance Regulation PERKEMENKEUNo. 235 / PMK.011 / 2008 dated December 23rd, 2008 concerning Stipulation of Import Duty Rates in the context of the ACFTA.
- Jafar, M. (2017). OPTIMALISASI PENERTIBAN IMPOR BERISIKO TINGGI (PIBT) - Badan Pendidikan dan Pelatihan Keuangan. Retrieved from https://bppk.kemenkeu.go.id/id/publikasi/artikel/148-artikel-bea-dan-cukai/24385-optimalisasi-penertiban-impor-berisiko-tinggi-pibt
- Kurniastuti, A. (2013). EKSISTENSI PERJANJIAN ASEAN-CHINA FREE TRADE AREA (ACFTA) DAN DAMPAKNYA BAGI PERLINDUNGAN USAHA MIKRO KECIL MENENGAH (UMKM). Arena Hukum, 6(2), 184–203. https://doi.org/10.21776/ub.arenahukum.2013.00602.3 DOI: https://doi.org/10.21776/ub.arenahukum.2013.00602.3
- Law of The Republic of Indonesia Number 7 year 2014 on Trade
- Li, L. (2014). The impact on customs of the implementation of the ASEAN-China FTA. World Customs Journal, 8(1), 87–98.
- Llet, N. (2005). The European Anti-Fraud Office (OLAF). Journal of Financial Crime, 12(2), 120–122. https://doi.org/10.1108/13590790510624936 DOI: https://doi.org/10.1108/13590790510624936
- Lynn, K. K. (2015). An analysis of the relationship between foreign trade and economic growth in Myanmar during 1990-2014? International Journal of Business and Administrative Studies, 1(4), 114-131. https://doi.org/10.20469/ijbas.10001-4 DOI: https://doi.org/10.20469/ijbas.10001-4
- Manafe, I. N. (2019). Penyelundup Barang Impor Ilegal Asal China Telah Beraksi 8 Tahun, Rugikan Negara Rp 6,4 Triliun - Tribunnews. Retrieved from https://www.tribunnews.com/metropolitan/2019/08/14/penyelundup-barang-impor-ilegal-asal-china-telah-beraksi-8-tahun-rugikan-negara-rp-64-triliun
- Marzuki, P. M. (2011). Penelitian Hukum, Cetakan Ke-11. Jakarta: Kencana.
- Moleong, L. J. (2007). Metodologi Penelitian Kualitatif Edisi Revisi. Bandung: PT Remaja Rosdakarya 103.
- Mukti F. N. D., & Yulianto, A. (2010). Dualisme Penelitian Hukum: Normatif & Empiris. Pustaka Pelajar.
- Mulia, W. C. (2019). Bongkar 53 Kasus di 2018, Barang Ilegal Senilai Rp4 Triliun Diamankan _ iNews Portal - News.
- Murdianingsih, D. (2018). Bea Cukai Tingkatkan Pengawasan Cukai Ilegal _ Republika Online. Retrieved from https://republika.co.id/berita/beacukai/berita-beacukai/18/09/28/pfrgf6368-bea-cukai-tingkatkan-pengawasan-cukai-ilegal
- Narine, S. (2008). Forty years of ASEAN: A historical review. The Pacific Review, 21(4), 411–429. https://doi.org/10.1080/09512740802294689 DOI: https://doi.org/10.1080/09512740802294689
- OLAF, E. C. A.-F. O. (2018). Success stories _ European Anti-Fraud Office. Retrieved from https://ec.europa.eu/anti-fraud/investigations/success-stories_en
- Plan of Action to Implement the Joint Declaration on ASEAN-China Strategic Partnership for Peace and Prosperity (2016-2020), 1 (2016).
- Purna, I., Hamidi, & Prima. (2010). ACFTA sebagai Tantangan Menuju Perekonomian yang Kompetitif. Retrieved from https://www.setneg.go.id/index.php?option=comcontent&task=view&id=4375&Itemid=29
- Romadona, I., & Pujiati, A. (2018). Trade Creation and Trade Diversion Analysis as Impact of Acfta Towards Indonesian Import. Economics Development Analysis Journal, 7(1), 53–59.
- Soekanto, S., & Mamudji, S. (2014). Penelitian Hukum Normatif Suatu Tinjauan Singkat, Cet. 16. Rajawali Pers, Jakarta.
- Sunggono, B. (2003). Metodologi Penelitian Hukum: Suatu Pengantar. 5th ed. Jakarta: PT. Raja Grafindo Perkasa.
- Tahir, A. T. (2017). Tinjauan Hukum Internasional Terhadap Kerjasama Ekonomi Acfta (Asean-China Free Trade Agreement) Dan Dampaknya Bagi Perekonomian Di Indonesia.
- Tondy, T. (2019). Peran Polri dalam Penegakan Hukum Terhadap Perdagangan Barang Impor Ilegal di Wilayah Hukum Polres Pelabuhan Tanjung Perak. Airlangga Development Journal, 3(1), 39–53. https://doi.org/10.20473/adj.v3i1.18152 DOI: https://doi.org/10.20473/adj.v3i1.18152
- Wahyudi, I. T., & Hartopo, W. (2019). Tinjauan Third Party Invoicing-Acfta Pada Kpu Bea Cukai Tanjung Priok. JURNAL PERSPEKTIF BEA DAN CUKAI, 3(2). https://doi.org/10.31092/jpbc.v3i2.482 DOI: https://doi.org/10.31092/jpbc.v3i2.482
- Wildansyah, S. (2019). Polisi Tangkap Penyelundup Ribuan HP Ilegal dari China. Retrieved from https://news.detik.com/berita/d-4685424/polisi-tangkap-penyelundup-ribuan-hp-ilegal-dari-china
- WTO. (2018). DS496: Indonesia — Safeguard on Certain Iron or Steel Products. https://www.wto.org/english/tratop_e/dispu_e/cases_e/ds496_e.htm
References
Agustina, D. A., & Windiani, R. (2018). ASEAN-China Free Trade Agreement (ACFTA) dan Penyelundupan Tekstil Asal Tiongkok di Indonesia. Journal of International Relations, 4(4), 643–651. https://ejournal3.undip.ac.id/index.php/jihi/article/view/21881
Agustiyanti. (2018). Kota di China yang “Gempur†RI dengan Barang Impor Ilegal. Retrieved from https://www.cnnindonesia.com/ekonomi/20180828213518-92-325687/kota-di-china-yang-gempur-ri-dengan-barang-impor-ilegal
Alleyne, A., Zhang, Z., & Mu, Y. (2020). Sustaining International Trade with China: Does ACFTA Improve ASEAN Export Efficiency? Sustainability, 12(15), 6159. https://doi.org/10.3390/su12156159 DOI: https://doi.org/10.3390/su12156159
ASEAN External Economic Relations Division. (2019). ASEAN – China Free Trade Agreements. Retrieved from https://asean.org/?static_post=asean-china-free-trade-area-2
ASEAN. (2014). Building the ASEAN Community ASEAN-China Free Trade Area Building Strong Economic Partnerships, 2009.
ASEAN-China Strategic Partnership for Peace and Prosperity (October 8th, 2003)
Asmara, C. G. (2018). Psst, Begini Cara Importir Nakal Kelabui Bea Cukai. Retrieved from https://www.cnbcindonesia.com/news/20180823160935-4-29894/psst-begini-cara-importir-nakal-kelabui-bea-cukai
Barone, A. (2019). Free Trade Agreement (FTA) Definition. Retrieved from https://www.investopedia.com/terms/f/free-trade.asp.
Buehn, A., & Eichler, S. (2011). Trade misinvoicing: The dark side of world trade. The World Economy, 34(8), 1263–1287. https://doi.org/10.1111/j.1467-9701.2011.01375.x DOI: https://doi.org/10.1111/j.1467-9701.2011.01375.x
Burea, A., & Enculescu, S. (2019). Press release: Bursting the fraud bubble: OLAF plays central role in 400 tons seizure of fake shampoo.
Byukusenge, L., Tuyishime, D., & Umuhire, J. C. (2017). The Role Of Free Trade Membership In Promoting Exports Flows Case Study Of Asean-China Free Trade Area. Journal of Global Economics, Management and Business Research, 95–102. https://www.ikprress.org/index.php/JGEMBR/article/view/3266
Nugraha, Calista (2019). “Penguatan Diplomasi Ekonomi Tiongkok Di ASEAN Melalui ACFTA Upgrading Protocol.†Insignia: Journal of International Relations, 5(2), 67–84.
Devadason, E. S. (2010). ASEAN-china trade flows: Moving forward with ACFTA. Journal of Contemporary China, 19(66), 653–674. https://doi.org/10.1080/10670564.2010.485403 DOI: https://doi.org/10.1080/10670564.2010.485403
Ekananda, M. (2018). Misinvoicing analysis in ASEAN-China Free Trade Agreement (ACFTA). European Research Studies Journal, 21(1), 187–205. https://doi.org/10.35808/ersj/941 DOI: https://doi.org/10.35808/ersj/941
EuropaNU. (2019). European Anti-Fraud Office (OLAF) - EU monitor. Retrieved from https://www.eumonitor.eu/9353000/1/j9vvik7m1c3gyxp/vh77kouqbwwr
European Anti-Fraud Office. (2018). OLAF helps seize 360 tons of illegal or counterfeit pesticides in Operation Silver Axe III. Retrieved from https://ec.europa.eu/anti-fraud/media-corner/news/11-07-2018/olaf-helps-seize-360-tons-illegal-or-counterfeit-pesticides-operation_en
Framework Agreement On Comprehensive Economic Co-Operation Between The Association Of South East Asian Nations And The People’s Republic Of China, (2002).
Gooch, L. (2009). Asia Free-Trade Zone Raises Hopes, and Some Fears About China. Retrieved from https://www.nytimes.com/2010/01/01/business/global/01trade.html
Harianja, A. J. (2019). Penyelundup Gunakan Kapal Cepat, Dirjen Bea Cukai_ Sulit Dikejar! Retrieved from https://www.idntimes.com/news/indonesia/axel-harianja/penyelundup-gunakan-kapal-cepat-dirjen-bea-cukai-sulit-dikejar/full
Indonesia Presidential Decree (KEPPRES) No.48 of 2004 Ratification of Framework Agreement On Comprehensive Economic Cooperation Between The Association Of South East Asian Nations And The People's Republic Of China
Indonesia Ministry of Finance Decree (KEMENKEU) No. 355 / KMK.01 / 2004 dated July 21st, 2004 concerning Stipulation of Import Duty Rates on the Import of Goods in the framework of the Early Harvest Package ASEAN-China Free Trade Area (ACFTA).
Indonesia Ministry of Finance Regulation PERKEMENKEU No. 57 / PMK.010 / 2005 dated July 7th, 2005 concerning Stipulation of Import Duty Rates in the context of the Normal Track of ACFTA.
Indonesia Ministry of Finance Regulation KEMENKEU No. 21 / PMK.010 / 2006 dated March 15th, 2006 concerning Stipulation of Import Duty Rates in the context of the Normal Track of ACFTA.
Indonesia Ministry of Finance Regulation PERKEMENKEUNo. 04 / PMK.011 / 2007 dated January 25th, 2007 concerning Extension of Determination of Import Duty Rates in the context of the Normal Track of ACFTA.
Indonesia Ministry of Finance Regulation PERKEMENKEUNo. 53 / PMK.011 / 2007 dated May 22nd, 2007 concerning Stipulation of Import Duty Rates in the context of the ACFTA.
Indonesia Ministry of Finance Regulation PERKEMENKEUNo. 235 / PMK.011 / 2008 dated December 23rd, 2008 concerning Stipulation of Import Duty Rates in the context of the ACFTA.
Jafar, M. (2017). OPTIMALISASI PENERTIBAN IMPOR BERISIKO TINGGI (PIBT) - Badan Pendidikan dan Pelatihan Keuangan. Retrieved from https://bppk.kemenkeu.go.id/id/publikasi/artikel/148-artikel-bea-dan-cukai/24385-optimalisasi-penertiban-impor-berisiko-tinggi-pibt
Kurniastuti, A. (2013). EKSISTENSI PERJANJIAN ASEAN-CHINA FREE TRADE AREA (ACFTA) DAN DAMPAKNYA BAGI PERLINDUNGAN USAHA MIKRO KECIL MENENGAH (UMKM). Arena Hukum, 6(2), 184–203. https://doi.org/10.21776/ub.arenahukum.2013.00602.3 DOI: https://doi.org/10.21776/ub.arenahukum.2013.00602.3
Law of The Republic of Indonesia Number 7 year 2014 on Trade
Li, L. (2014). The impact on customs of the implementation of the ASEAN-China FTA. World Customs Journal, 8(1), 87–98.
Llet, N. (2005). The European Anti-Fraud Office (OLAF). Journal of Financial Crime, 12(2), 120–122. https://doi.org/10.1108/13590790510624936 DOI: https://doi.org/10.1108/13590790510624936
Lynn, K. K. (2015). An analysis of the relationship between foreign trade and economic growth in Myanmar during 1990-2014? International Journal of Business and Administrative Studies, 1(4), 114-131. https://doi.org/10.20469/ijbas.10001-4 DOI: https://doi.org/10.20469/ijbas.10001-4
Manafe, I. N. (2019). Penyelundup Barang Impor Ilegal Asal China Telah Beraksi 8 Tahun, Rugikan Negara Rp 6,4 Triliun - Tribunnews. Retrieved from https://www.tribunnews.com/metropolitan/2019/08/14/penyelundup-barang-impor-ilegal-asal-china-telah-beraksi-8-tahun-rugikan-negara-rp-64-triliun
Marzuki, P. M. (2011). Penelitian Hukum, Cetakan Ke-11. Jakarta: Kencana.
Moleong, L. J. (2007). Metodologi Penelitian Kualitatif Edisi Revisi. Bandung: PT Remaja Rosdakarya 103.
Mukti F. N. D., & Yulianto, A. (2010). Dualisme Penelitian Hukum: Normatif & Empiris. Pustaka Pelajar.
Mulia, W. C. (2019). Bongkar 53 Kasus di 2018, Barang Ilegal Senilai Rp4 Triliun Diamankan _ iNews Portal - News.
Murdianingsih, D. (2018). Bea Cukai Tingkatkan Pengawasan Cukai Ilegal _ Republika Online. Retrieved from https://republika.co.id/berita/beacukai/berita-beacukai/18/09/28/pfrgf6368-bea-cukai-tingkatkan-pengawasan-cukai-ilegal
Narine, S. (2008). Forty years of ASEAN: A historical review. The Pacific Review, 21(4), 411–429. https://doi.org/10.1080/09512740802294689 DOI: https://doi.org/10.1080/09512740802294689
OLAF, E. C. A.-F. O. (2018). Success stories _ European Anti-Fraud Office. Retrieved from https://ec.europa.eu/anti-fraud/investigations/success-stories_en
Plan of Action to Implement the Joint Declaration on ASEAN-China Strategic Partnership for Peace and Prosperity (2016-2020), 1 (2016).
Purna, I., Hamidi, & Prima. (2010). ACFTA sebagai Tantangan Menuju Perekonomian yang Kompetitif. Retrieved from https://www.setneg.go.id/index.php?option=comcontent&task=view&id=4375&Itemid=29
Romadona, I., & Pujiati, A. (2018). Trade Creation and Trade Diversion Analysis as Impact of Acfta Towards Indonesian Import. Economics Development Analysis Journal, 7(1), 53–59.
Soekanto, S., & Mamudji, S. (2014). Penelitian Hukum Normatif Suatu Tinjauan Singkat, Cet. 16. Rajawali Pers, Jakarta.
Sunggono, B. (2003). Metodologi Penelitian Hukum: Suatu Pengantar. 5th ed. Jakarta: PT. Raja Grafindo Perkasa.
Tahir, A. T. (2017). Tinjauan Hukum Internasional Terhadap Kerjasama Ekonomi Acfta (Asean-China Free Trade Agreement) Dan Dampaknya Bagi Perekonomian Di Indonesia.
Tondy, T. (2019). Peran Polri dalam Penegakan Hukum Terhadap Perdagangan Barang Impor Ilegal di Wilayah Hukum Polres Pelabuhan Tanjung Perak. Airlangga Development Journal, 3(1), 39–53. https://doi.org/10.20473/adj.v3i1.18152 DOI: https://doi.org/10.20473/adj.v3i1.18152
Wahyudi, I. T., & Hartopo, W. (2019). Tinjauan Third Party Invoicing-Acfta Pada Kpu Bea Cukai Tanjung Priok. JURNAL PERSPEKTIF BEA DAN CUKAI, 3(2). https://doi.org/10.31092/jpbc.v3i2.482 DOI: https://doi.org/10.31092/jpbc.v3i2.482
Wildansyah, S. (2019). Polisi Tangkap Penyelundup Ribuan HP Ilegal dari China. Retrieved from https://news.detik.com/berita/d-4685424/polisi-tangkap-penyelundup-ribuan-hp-ilegal-dari-china
WTO. (2018). DS496: Indonesia — Safeguard on Certain Iron or Steel Products. https://www.wto.org/english/tratop_e/dispu_e/cases_e/ds496_e.htm