Penerapan Asas Kepastian Hukum dan Keadilan dalam Permasalahan Penahanan Barang Impor oleh Bea Cukai dan Pajak dalam Rangka Impor

Abstract

The detention of imported goods by Customs and Excise authorities is an administrative instrument used to ensure compliance with customs and tax obligations in the context of imports (PDRI). This authority is normatively regulated in the Customs Law, but in practice it often causes disputes between importers, particularly regarding the determination of customs values, tariff classifications, and the imposition of administrative sanctions. This issue raises fundamental questions regarding the application of the principles of legal certainty and fairness in the detention of imported goods. This study uses a normative juridical method with a legislative and conceptual approach, supported by a literature analysis of scientific journals and customs practice sources. The results of the study show that although the authority to detain has a clear legal basis, its implementation still leaves problems in terms of transparency in determining customs values and the effectiveness of objection and appeal mechanisms. In the context of legal certainty, consistency and openness are needed in determining fiscal obligations. Meanwhile, in the context of justice, the protection of importers' rights must be realized through proportional and accountable dispute resolution mechanisms. Thus, the balance between the fiscal interests of the state and the protection of business actors' rights is a key requirement in the application of fair customs law.