Analysis of the Limitation of the Attribution Authority of the Director Gen-eral of Customs and Excise in the Redetermination of the Classification of Imported Goods Based on the Customs Law
DOI:
https://doi.org/10.35335/legal.v14i6.1585Keywords:
Authority, Customs, ImportsAbstract
This study analyzes the limits of the attribution authority of the Director General of Customs and Excise in the redetermination of the classification of imported goods based on Law Number 10 of 1995 concerning Customs as amended by Law Number 17 of 2006 (hereinafter referred to as the Customs Law). The classification of goods is an important element in customs administration that determines the amount of import duties, taxes, and potential licensing. The authority of the Director General of Customs and Excise in re-establishing the classification of imported goods, especially as stipulated in Article 17 of the Customs Law, has significant implications for legal certainty and compliance of business actors. This study aims to identify the scope, limitations, and legal implications of attribution authorities. Using normative legal research methods with legislative and conceptual approaches, this study examines various relevant laws and regulations and legal literature. The results of the study show that the attribution authority of the Director General of Customs and Excise in the reclassification of imported goods comes from Article 17 of the Customs Law, which provides a legal basis for making classification adjustments if there are differences. However, this authority is not absolute and is limited by the principles of administrative law. The implications of the reclassification include potential changes in import duty rates and the emergence of customs disputes. The study recommends the need for further clarity on the implementation of Article 17 of the Customs Law, as well as strengthening the monitoring mechanism.
Downloads
References
Afiyati, R. (2022). THE IMPLEMENTATION OF MEDIATION IN THE SETTLEMENT OF INTERNATIONAL TRADE DISPUTES. Journal of Legal Reform, 9(1), 161–172. https://doi.org/https://dx.doi.org/10.26532/jph.v9i1.20853
Agustina, D., & Abbas, Y. (2025). Transformation of Import Tax Collection on Consignment Goods through Self-Assessment: An Empirical Study at Soekarno-Hatta International Airport. E-Journal of Accounting, 35(7), 2088–2103. https://doi.org/https://doi.org/10.24843/EJA.2025.v35.i07.p14
Aji, W. K., Khosafiah, R. K., Jusikusuma, T. D., & Irawan, F. (2022). Tax Dispute Resolution on Lawsuits and Rebuttals: A Justice Perspective. Indonesian Taxation in the Era of Harmonization, 6(1), 80–88. https://doi.org/https://doi.org/10.31092/jpi.v6i1.1601
Basri, H., & Muhibbin, M. (2022). THE POSITION OF THE TAX COURT IN THE JUDICIAL SYSTEM IN INDONESIA. Journal of Law and Notary, 6(4), 1442–1458. https://doi.org/ttps://doi.org/10.33474/hukeno.v6i3.11365
Bowta, M. S. Q., & Hufron, H. (2022). Law enforcement against the use of discretionary authority that has implications for corruption crimes. Bureaucracy Journal: Indonesia Journal of Law and Social-Political Governance, 2(3), 601–611.
Devano, S., Kurniawan, S., & Irham, I. (2025). Comparison of Indonesian and Malaysian Tax Court Laws Following the Constitutional Court Decision Number 26/PUU-XXI/2023. European Journal of Law and Political Science, 4(1), 1–12. https://doi.org/https://doi.org/10.24018/ejpolitics.2025.4.1.158
Dimyati, K., Nashir, H., Elviandri, E., Absori, A., & Wardiono, K. (2021). Indonesia as a legal welfare state: A prophetic-transcendental basis. Helion, 7(8), 1–8. https://doi.org/10.1016/j.heliyon.2021.e07865
Diantara, F. P. (2021). The concept of legal pluralism is typical of Indonesia as a strategy to face the era of legal modernization. Al-Adalah: Journal of Islamic Law and Politics, 6(1), 1–36. https://doi.org/https://doi.org/10.35673/ajmpi.v6i1.1129
Fasyehhudin, M. (2023). Freies Ermessen in Real Action in Local Government. Journal of Ius Constituendum, 8(1), 69–86. https://doi.org/https://doi.org/10.26623/jic.v8i1.6250
Firmansyah, R. A., & Wijaya, S. (2022). in-kind and enjoyment before and after the Law on Harmonization of Tax Regulations. Journal of State Taxation and Finance, 3(2), 343–359. https://doi.org/https://doi.org/10.31092/jpkn.v3i2.1645
Grainger, A. (2024). Classification of Customs Tariffs and Use of Assistive Technologies. World Journal of Customs, 18(1), 3–32. https://doi.org/https://doi.org/10.55596/001c.116525
Jamal, L. (2022). Analysis of the tax court decision number put-75158/pp/m.xviia/19/2016 regarding the objection to import duty rates. Perspectives, 27(3), 147–156. https://doi.org/https://doi.org/10.30742/perspektif.v27i3.829
Juliani, H. (2021). THE IMPACT OF GOVERNMENT REGULATION NUMBER 49 OF 2018 IN THE ARRANGEMENT OF EMPLOYEES IN GOVERNMENT AGENCIES. Legal Issues, 50(1), 36–48. https://doi.org/https://doi.org/10.14710/mmh.50.1.2021.36-48
Khifni, M., Widiarty, W. S., & Butarbutar, S. (2025). Legal Certainty in the Enforcement of Tax Justice on Transfer Pricing Disputes in the Tax Court. Journal of Social and Technology (SOSTECH), 5(4), 1019–1039. https://doi.org/https://doi.org/10.59188/jurnalsostech.v5i4.32068
Kurniawan, I. (2019). Dispute Over the Determination of Customs Value in Export-Import – Iwan Kurniawan. KRTHA BHAYANGKARA, 13(2), 208–222. https://doi.org/https://doi.org/10.31599/krtha.v13i2.6
Mahardika, A. G. (2022). POLITICAL RECONSTRUCTION OF THE LAW OF ASN REGULATION IN THE INDONESIAN LEGAL SYSTEM. Journal of Rechts Vinding: National Legal Development Media, 11(5), 265–281. https://doi.org/http://dx.doi.org/10.33331/rechtsvinding.v11i2.930
Marwiyah, S. (2023). STRATEGY BOOK TO IMPROVE THE QUALITY OF PUBLIC SERVICES IN THE ERA OF DIGITALIZATION.
Mudrecki, A. (2021). Contemporary Significance of the Principle of Proportionality in Tax Law. Bia?ostockie Studia Prawnicze, 26(4), 37–51. https://doi.org/10.15290/bsp.2021.26.04.03
Nuraini, L., & Yunanto. (2023). Transfer of Land Rights through Court Decisions: Juridical Implications and Challenges in Implementation. SIGn Journal of Law, 5(1), 32–43. https://doi.org/https://doi.org/10.37276/sjh.v5i1.265
Nurmayani, & Farida, M. (2021). The Problems of the Discretionary Concept in the Implementation of Government Administration after the Job Creation Law. Scientific Journal of Law and Human Rights (Jihham), 1(1), 11–20. ttp://repository.lppm.unila.ac.id/id/eprint/35679
Pentanurbowo, S., Hartono, & Saputri, D. E. (2022). Analysis of Customs Supervision on the Import of Luxury Goods at the Main Service Office of Customs and Excise Type A. Journal of Social and Science, 2(1), 164–171. https://doi.org/https://doi.org/10.59188/jurnalsosains.v2i1.321
Risal, & Munawir, L. ode. (2021). The Division of Authority of Regional Heads and Deputy Regional Heads in the Implementation of Government. Legal Standing : Journal of Legal Sciences, 5(2), 71–80. https://doi.org/https://doi.org/10.24269/ls.v5i2.3818
Rissy, Y. Y. W. (2022). THE LEGAL STATE APPROACH TO ECONOMIC CRISIS: AN ATTEMPT TO RECONCILE THE CONTRADICTION BETWEEN RESTRICTIONS AND RELAXATIONS OF THE LAW AND THE DISCRETION OF THE PRESIDENT (EXECUTIVE). LEGAL REFLECTIONS, 7(1), 103–122. https://doi.org/https://doi.org/10.24246/jrh.2022.v7.i1.p103-122
Rizkyta, A. P., & Ningsih, B. R. (2022). Abuse of authority based on the State Administrative Court and the Corruption Crime Court. Journal of LEGAL ESSENCE, 4(2), 131–138.
Rosid, A., & Yulianto, I. (2023). Can we predict the outcome of a tax dispute? The Case of Promotion Fees in Indonesia. https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4719013
Sa'adah, N., & Wibawa, K. C. S. (2023). LIMITATION OF THE AUTHORITY TO ADJUDICATE TAX DISPUTES BETWEEN THE TAX COURT AND THE STATE ADMINISTRATIVE COURT. JOURNAL OF LEGAL ISSUES, 52(1), 21–29. https://doi.org/https://doi.org/10.14710/mmh.52.1.2023.21-29
Salam, S., Soehartono, R. M., A, I. R., & Dee, M. La. (2021). The Construction of the Concept of Building Populist Economic Law. Journal of Comparative Audito Law (ACLJ), 2(3), 119–130. https://doi.org/https://doi.org/10.22219/aclj.v2i3.17494
Salsabila, K., & Najicha, F. U. (2022). Implementation of value-added tax policy in conflict delivery of services in the free trade zone area. Indonesian State Law Review, 5(2), 8–13. https://doi.org/ttps://doi.org/10.15294/islrev.v5i1.52973
Setiawan, D., & Istinah, SRD (2023). Executory Power State Administrative Court Decisions Related to General Principles of Good Governance. Journal of Sovereign Law, 6(3), 251–268. https://doi.org/https://dx.doi.org/10.30659/jdh.v6i3.32081
Sitompul, N., & Nawawi, Z. M. (2022). The Role of Customs in the Effectiveness of Import and Export Services (Study on KPPBC TMP C Teluk Nibung). Collaborative Journal of Science, 5(6), 290–296. https://doi.org/https://doi.org/10.56338/jks.v5i6.2376
Situmeang, T. (2022). REPOSITIONING OF THE TAX COURT ACCORDING TO THE JUDICIAL POWER SYSTEM IN INDONESIA. Honeste Vivere, 32(2), 108–122. https://doi.org/https://doi.org/10.55809/hv.v32i2.138
Sujendro, A., Hady, H., & Nalurita, F. (2023). Analysis of factors that affect financial distress in exporting and importing companies. Journal of Business Management and Entrepreneurship, 7(5), 1168–1179. https://doi.org/https://doi.org/10.24912/jmbk.v7i5.23828
Trisnawati, Y., & Nuryanah, S. (2022). EVALUATING THE EFFECTIVENESS OF TAX OBJECTION REVIEW IN INDONESIA ' S TAX AUTHORITY. Indonesian Journal of Accounting and Finance, 19(1), 68–95. https://doi.org/https://doi.org/10.21002/jaki.2022.04
Valantiejus, G., & Katuoka, S. (2019). UNIFORMITY OF THE APPLICATION OF EU CUSTOMS LAW : PROBLEMATIC ASPECTS IN THE BALTIC COUNTRIES. ECONOMICS AND CULTURE, 16(2), 21–38. https://doi.org/10.2478/jec-2019-0019
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 LEGAL BRIEF
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
