<![CDATA[The circulation of excisable goods from illegal tobacco products is one of the legal problems that can harm state revenue, disrupt healthy business competition, and weaken the effectiveness of supervision of the tobacco product industry. This practice can be in the form of the circulation of cigarettes without excise tapes, the use of excise tapes that are not in accordance with the provisions, or the forgery of excise tapes. This study aims to analyze the form of criminal handling of illegal tobacco excisable goods by the Parepare Customs Intermediate Type Customs Supervision and Service Office, identify the stages of law enforcement carried out, and examine the obstacles faced in its implementation. This study uses an empirical legal research method with a qualitative descriptive approach. Research data was obtained through interviews with related parties, observations, and documentation, and supported by relevant legal materials. The analysis is carried out by linking handling practices in the field with the provisions of laws and regulations in the field of excise, especially Law Number 11 of 1995 concerning Excise as last amended by Law Number 7 of 2021 concerning the Harmonization of Tax Regulations. The handling of criminal acts of illegal tobacco products basically includes supervision, examination, enforcement, investigation, and the application of administrative and criminal sanctions according to the type of violations found. The effectiveness of such handling requires continuous supervision support, inter-institutional coordination, increased public legal awareness, and active public participation in reporting the circulation of illegal excisable goods. This research is expected to provide an overview of the implementation of law enforcement in the excise sector and become an evaluation material in increasing the effectiveness of eradicating the circulation of illegal tobacco products.]]>
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