KEPABEANAN DAN CUKAI (STUDI PENELITIAN DI PANGKALAN SARANA BEA DAN CUKAI TANJUNG BALAI KARIMUN)
DOI:
https://doi.org/10.37776/zh.v14i3.686Abstract
Traders who sell important used clothes are not in accordance with the purpose of trading activities based on Article 3 letter (h) and (i) Law Number 7 of 2014 concerning Trade, namely improving the image of products in the country, market access, and national exports in legal relations related to imports used clothing and protection factors regulate supervision of used clothing imports. This research uses the method of library research or library research. Source of data used are primary and secondary data from press releases, as well as data from the Office of Supervision and Customs Service of Customs Type B Tanjung Balai Karimun, data will be analyzed by analytical analysis methods. The theoretical foundation used is interviews.Supervision of the importation of used clothing, new government regulations, the government has approved and approved the import of used clothing, based on the Decree of the Minister of Trade No. 28 of 1982, specifically in Article 3 discusses the goods imported must be in a new state, based on Law Number 7 of 2014 Concerning Trade regarding the prohibition of important goods which are regulated in the Minister of Trade Republic of Indonesia Regulation No. 51 of 2015 which states that every importer must be returned new goods.Based on the data analysis, it was concluded that the factors causing the increase in the import of used clothing or resale in Balai Balai Karimun due to the less convincing application of law enforcement in carrying out prosecutions and the laws made need assistance in the process of assistance.References
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