Akibat Hukum Terhadap Pelaku Usaha Jasa Titip (JASTIP) Barang dari Luar Negeri Ditinjau dari Undang-Undang Nomor 17 Tahun 2006 tentang Kepabeanan

Abstract

The booming entrustment service business is developing in Indonesia, which in practice provides significant profits so that it is popular with many groups. This research focuses on analyzing regulations for apparel entrustment (jastip) service businesses from abroad, with the aim that in the future the practice of goods entrustment (clothing) service businesses can obtain regulations related to the rules for purchasing goods or business permits from the government. This research is normative legal research and empirical legal research with a statutory approach. The data used is primary data and secondary data consisting of primary, secondary and tertiary legal materials collected using library research techniques. All data was analyzed using qualitative data analysis methods. Based on this research, it is concluded that the regulations for apparel entrustment (jastip) service businesses from abroad are Law no. 17 of 2006 concerning Customs, Minister of Finance Regulation no. 203/PMK.04/2017 concerning Provisions for the Export and Import of Goods Carried by Passengers and Crew of Transport Facilities, as well as Regulation of the Minister of Finance No. 199/PMK.010/2019 concerning Customs, Excise and Tax Provisions on Imported Goods. Sanctions against apparel entrustment (jastip) service businesses who violate Law no. 17 of 2006 concerning Customs, namely in Article 102B of Law Number 17 of 2006 concerning Customs, the criminal threat is imprisonment for a minimum of 5 (five) years and a maximum imprisonment of 20 (twenty) years. The role of the Directorate General of Customs and Excise in the widespread practice of jastip apparel in Indonesia is by carrying out supervision. The form of supervision carried out by Customs and Excise is through systems, x-ray baggage analysis, and passenger profile analysis.