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All Journal Greenation International Journal of Law and Social Sciences
Erwan Bagja Erawan
Universitas Borobudur, Jakarta, Indonesia
Law, Crime, Criminology & Criminal Justice Social Sciences

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Customs Valuation Disputes in Export-Import: Evaluating Objection and Appeal Procedures for Business Certainty Erwan Bagja Erawan; Riswadi
Greenation International Journal of Law and Social Sciences Vol. 3 No. 3 (2025): (GIJLSS) Greenation International Journal of Law and Social Sciences (September
Publisher : Greenation Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijlss.v3i3.591

Abstract

Accurate customs valuation underpins fair taxation and equitable trade practices, yet disputes frequently emerge during the assessment process, particularly in export-import transactions. This article investigates the legal and practical dynamics of objection and appeal against customs valuation, with a focus on their implications for business certainty. Drawing on empirical observations, regulatory analysis, and interviews with practitioners, the study identifies several recurring causes of disputes, including valuation adjustments by customs authorities, lack of clarity in evidentiary requirements, and limited access to consistent legal guidance. Despite the availability of objection and appeal as statutory remedies, exporters and importers report challenges such as high administrative burdens, delays in adjudication, and financial risks during the resolution process. These obstacles undermine predictability in cross-border trade and may discourage investment. The findings underscore the importance of reforming dispute settlement mechanisms by introducing time-bound procedures, enhancing transparency in decision-making, and aligning national practices with international valuation standards. The article concludes that strengthening objection and appeal procedures not only protects the rights of traders but also reinforces trust between businesses and customs administrations, thereby contributing to smoother trade facilitation and more resilient international commerce.
Co-Authors Riswadi