<![CDATA[Periodic HS Code reclassifications within the Indonesian Customs Tariff Book can create regulatory and administrative challenges for export-oriented MSMEs, particularly those with limited technical, financial, and organizational resources. This study examines how Indonesian export-oriented MSMEs adapt to periodic HS Code reclassifications within the BTKI. A qualitative phenomenological design was employed through meta-analysis, phenomenological interviews, and policy review, with Interpretative Phenomenological Analysis (IPA) applied to interviews with ten export-oriented MSMEs across diverse sectors. The findings identify nine major themes and thirteen sub-themes mapped onto the Theory of Planned Behavior (TPB). Adaptation is constrained by limited regulatory literacy, classification ambiguity, institutional fragmentation, digital-system reliability, and dependence on intermediaries, while buyer expectations, financial exposure, and geopolitical pressures further shape responses. Attitudes range from psychological shock after unexpected HS Code rejection to proactive compliance and positive views of precise classification. The study concludes that MSME adaptation depends not only on willingness to comply but also on perceived control and institutional support. The proposed Adaptive Trade Compliance Framework (ATCF) emphasizes regulatory literacy, predictive early warning, cross-agency synchronization, and financial-risk transition mechanisms to support more adaptive and sustainable compliance.]]>
Copyrights © 2026
