PENERAPAN SECARA PENUH (MANDATORY) KESEPAKATAN PENGAKUAN TIMBAL BALIK OPERATOR EKONOMI BERSERTIFIKAT (MUTUAL RECOGNITION ARRANGEMENT ON AUTHORIZED ECONOMIC OPERATOR) ANTARA DIREKTORAT JENDERAL BEA DAN CUKAI DENGAN THE CUSTOMS AND EXCISE DEPARTMENT OF THE GOVERNMENT OF THE HONG KONG SPECIAL ADMINISTRATIVE REGION OF THE PEOPLE’S REPUBLIC OF CHINA DIREKTUR JENDERAL BEA DAN CUKAI