<![CDATA[Background The door-to-door import scheme has become a common import implementation pattern in Indonesian trade practices. The door-to-door import scheme is an import scheme where imported goods are delivered directly to the recipient's destination address through the use of a third party, such as a freight forwarder, so that the recipient does not have to take care of everything related to the import process. This study aims to 1) analyze the legality of the door-to-door import scheme; 2) analyze the advantages and risks of the door-to-door import scheme; and 3) the tax implications of using the door-to-door import scheme. Methods This study uses a normative juridical approach and a literature study method. Data in this study are sourced from laws and regulations, specifically the Customs Law and Tax Law, and uses secondary legal sources in the form of books, journals, and legal research. Results The results of the study found that 1) the legality of the door-to-door import scheme is highly dependent on the import scheme or process carried out; 2) the door-to-door import scheme provides benefits and advantages for importers, because they do not have to carry out the process directly. Conclusion However, the scheme poses several risks, such as legal risks, risks related to transparency, and risks of financial loss. and the door-to-door import scheme has implications for tax mechanisms in import activities, particularly in relation to the input tax credit mechanism, both for income tax (PPh) and VAT, because it eliminates the importer's right to credit input VAT and calculate Article 22 Income Tax as a tax credit.]]>
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