Analysis of Legal Protection for Business Actors in the Customs Law in The Event of a Force Majeure Condition

Abstract

The main focus of this research is on the role of Law No. 17 of 2006 on amendments to Law No. 10 of 1995 on customs in regulating and enforcing customs functions in Indonesia during force majeure. Based on this rationale, the problem posed in this research is how far the role of Law 17 of 2006 in terms of legal protection for business actors in the customs sector in Indonesia, how to process documents in a force majeure condition and how to process the flow of goods in a force majeure condition. To answer and explain the problems above, this study uses qualitative analysis with a normative juridical approach and is equipped with theories of justice, authority, legal protection, and legal sociology. The inductive method will be used by researchers in assessing the problems at hand. Inductive language is carried out by examining empirical matters including fiscal law regulations which include customs law in them. Therefore, the author uses law as law in books while also seeing the other side, namely law as an action or Law in Action. The research results obtained in the formulation of the problem are as follows; enacted Law No. 17 of 2006 in an effort to better ensure legal certainty, justice, transparency and accountability of public services, to support efforts to increase and develop the national economy related to global trade, to support the flow of goods and to increase the effectiveness of monitoring the traffic of goods entering or leaving the Indonesian.

 Keywords: Customs, CEISA, Force Majeure