Tinjauan Yuridis Terhadap Pengaturan Barang Bawaan Penumpang Dan Impor Komersial Dalam Perspektif Sistem Hukum Kepabeanan
Keywords:
Customs, Import, Personal Shopping ServicesAbstract
All activities related to the movement of goods into and out of the customs territory are regulated under Law Number 17 of 2006 concerning the Amendment to Law Number 10 of 1995 on Customs, along with several implementing regulations in related sectors. Although these regulations have been in force for a considerable period, normative ambiguity still persists. One example is the practice of personal shopping services (jastip), which exploits the customs duty exemption facility for passengers’ personal belongings, even though such activities substantively fall under the category of commercial importation. However, there are no clear criteria defining commercial importation, and its determination largely depends on the discretion of customs enforcement officials. This research is limited to normative legal analysis, focusing on statutory regulations in the field of customs that govern the definition and mechanisms of importation. The study concludes that there is a need for legal reform to establish clear and measurable criteria in distinguishing personal goods from commercial goods, through objective indicators such as quantity, uniformity, frequency of carriage, and the intended use of the goods.
References
A.A. Ayu Nanda Wira Purnami, I Wayan Gde Wiryawan, 'Tinjauan Yuridis Undang
Undang Nomor 39 Tahun 1999 Tentang Hak Asasi Manusia Terhadap Lesbian,Gay, Biseksual Dan Transgender (Lgbt) Di Indonesia', Jurnal Hukum Mahasiswa, 4.1 (2024). <https://doi.org/10.36733/jhm.v4i1>
Aditya Subur Purwana, Penagihan Pajak Dengan Surat Paksa di Bidang Kepabeanan
Dan Cukai, (Jawa Timur: Uwais Inspirasi Indonesia, 2019)
Ahmad Bagus Maulanasyah, Sindy Yulia Putri, Nurmasari Situmeang, 'Strategi
Pemerintah Indonesia dalam Membatasi Impor Telepon Genggam Tiongkok Berlebih Pasca Kerja Sama ASEAN-China Free Trade Area (ACFTA) Periode 2018-2021', Jurnal Ilmiah Wahana Pendidikan, 9.17 (2023). < https://doi.org/10.5281/zenodo.8405243>
Anonim, 'Tugas dan Fungsi', Kemenkeu.go.id, 2025 <https://tbk.beacukai.go.id/
mandatory/tugas-pokok-dan-fungsi>
Arsenius Gerhant Rosa Putra dan Rr. Adeline Melani, 'Tinjauan Hukum Terhadap
Pengenaan Pajak Atas Barang Bawaan Penumpang Ditinjau Dari Aturan Kepabeanan dan Perpajakan Indonesia', Jurnal Gloria Justitia, (2025) <https://doi.org/10.25170/gloriajustitia.v5i1.6805>
Bonaraja Purba, at.al., 'Asas Kepastian Hukum Dalam Perpajakan di Indonesia',
Jurma: Jurnal Riset Manajemen, 1.2 (2023). <https://doi.org/10.54066/jurma.v1i2>
Dino Rizka Afdhali dan Taufiqurrohman Syahuri, 2023, 'Idealitas Penegakkan Hukum
ditinjau dari Perspektif Teori Tujuan Hukum', COLLEGIUM STUDIOSUM JOURNAL, 8.2 (2023). <https://doi.org/10.56301/csj.v6i2.1078>
Direktorat Jenderal Bea dan Cukai, 'Ketentuan Barang Bawaan Penumpang dan Jasa
Titipan (Jastip)', Kemenkeu.go.id, 2025 <https://klc2.kemenkeu.go.id/kms/faq/ketentuan-barang-bawaan-pribadi-penumpang-dan-jasa-titipan-jastip-8e8fdff3/detail/>
Faisal, 2024, 'Pertanggungjawaban Pelaku Usaha Jasa Titip Luar Negeri Yang
Melakukan Penggelapan Barang Impor', Jurnal Media Pencerahan Bangsa, 1.1 (2024). <https://jurnal.mediapencerahanbangsa.co.id/index.php/ppb/article/view /8/193>
Hardi Fardiansyah, et.al., Kepabeanan dan Cukai, (Bandung: Penerbit Widina Bhakti
Persada, 2023)
Ifat Fauziah, Buku Panduan Ekspor-Impor, Cetakan I, (Pemulang: Penerbit Ilmu,
2018)
Kadek Apriliani, I Gusti Ayu Sita Maharani, Dennis Santoso Ratu, 'Tinjauan Yuridis
Terhadap Undang Undang Nomor 4 Tahun 2016 Tentang Tabungan Perumahan Rakyat (Tapera)', Jurnal Mahasiswa Saraswati (JHS), 6.2 (2024). <https://e-journal.unmas.ac.id/index.php/ JHS/article/view/9980/7521>
Khadijah Mahani, Kiky Asmara, Arief Bachtiar, 'Analisis Peran Kepabeanan Dalam
Mendorong Ekspor di Negara Indonesia', Jurnal Ilmiah Wahana Pendidikan, 9.20 (2023), hal. 407. <https://doi.org/10.5281/zenodo.8418656>
Mahfud MD, Politik Hukum di Indonesia, (Jakarta: Raja Grafindo, 2018).
Putu Eka Ary Haryanto Putra, 'Analisis Mekanisme Penanganan Barang Impor di Jalur
Merah Bandar Udara Mgurah Rai Oleh CV. Purawa Raya Globelink Denpasar Bali', Tugas Akhir, Universitas Politeknik Negeri Bali, 2024. <https://repository.pnb.ac.id/id/eprint/11625/>
Rhaysya Admmi Habibani, Aldri Frinaldi, Roberia, 'Penerapan Prinsip Legalitas
Dalam Kebijakan Administrasi Publik', Gudang Jurnal Multidisiplin Ilmu, 2.12 (2024), hal. 297. <https://doi.org/10.59435/gjmi.v2i12.751>
Rizky Dindah Saputra, 'Pertanggungjawaban Pidana Terhadap Pelaku Tindak Pidana
Penyeludupan Barang Impor (Studi putusan No. 1005/ Pid.Sus/2018/ Pn.Mdn), Skripsi, Universitas Islam Sultan Agung (UNISSULA) Semarang, 2022. <https://repositori.usu.ac.id/handle/123456789/25651>
Simona Tutuianu, Towards Global Justice: Sovereignty in an Interdependent World,
(The Hague, The Netherlands: Asser Press, 2013)
Siti Nurfaizah, 'Kesadaran Hukum Penyedia Usaha Jasa Titip Terhadap Regulasi
Terkait LARTAS (Larangan dan Pembatasan) Impor Barang Kiriman : Studi Kasus Online Shop', Skripsi, Universitas Islam Negeri Maulana Malik Ibrahim Malang, 2023. <http://etheses.uin-malang.ac.id/51276/>
Sugeng, Annisa Fitria, Peranan Hukum dalam Pembangunan Ekonomi, Cetakan
Pertama, (Yogyakarta: CV Bintang Semesta Media, 2023).
Surono, Kepabeanan dan Cukai, Cetakan pertama, (Tangerang Selatan: Universitas
Terbuka, 2022).
Yusril Wira Budi Ariyanto, Haniyah, Budi Handayani, 'Pertanggungjawaban Tindak
Pidana Korupsi dalam Penyeludupan Pakaian Bekas Impor', AL MIKRAJ Jurnal Studi Islam dan Humaniora,, 5.1 (2024) <https://doi.org/10.37680/almikraj.v5i01.6156>
Downloads
Published
Versions
- 2026-11-04 (2)
- 2026-11-04 (1)