SUPERVISION OF USED CLOTHING IMPORTS BY THE REGIONAL OFFICE OF THE DIRECTORATE GENERAL OF CUSTOMS AND EXCISE OF SOUTH KALIMANTAN

Abstract

Abstract

This research aims to determine the supervision of used clothing imports carried out by the Directorate General of Customs and Excise in Southern Kalimantan and the inhibiting factors. The assessment indicators used include setting standards, implementing them, making comparisons and making improvements. This type of research, which is located at the Southern Kalimantan Customs and Excise Supervision Office, is descriptive with a qualitative research type, with a purposive sampling technique, namely a data source sampling technique based on the researcher's considerations with data collection techniques through observation, interviews and documentation. There were 4 informants in this study. Based on the results of this research, the researcher concluded that the assessment of the control of used clothing imports by the Directorate General of Customs and Excise in Southern Kalimantan has not been carried out optimally, due to the absence of special standards for the import of used clothing, which has resulted in the smuggling of used clothing imports still occurring in Banjarmasin City. The suggestions that need to be considered are improving the standards set and strengthening the ban on imports of used clothing, coordinating the implementation of supervision on imports of used clothing with other agencies to make it more optimal, as well as the role of the community in supporting the ban on imports of used clothes by not buying imported used clothes to increase the country's economy and reducing state losses due to illegal acts of trading second-hand clothes..

Keywords: Supervision, Customs and Excise, Import of Used Clothing Regional Office of the Directorate General of Customs and Excise, Southern Kalimantan;