√ Customs Duties and Their Functions and Aspects (Full Discussion)
Customs Duties and Their Functions and Aspects (Full Discussion) - In carrying out customs and excise, it certainly has several guidelines and is not arbitrary in carrying out and providing direction to consumers who are importers and exporters.
Customs Duties and Their Functions and Aspects (Full Discussion)
Therefore, the duties and functions of customs and excise must be understood and studied so that we can understand exactly what customs is. The following will explain the full functions and duties.
Main Duties of Customs and Excise
Following are the main tasks of customs and excise including:
The Directorate General of Customs and Excise is under and is also responsible to the Minister of Finance who is led by the Directorate General of Customs and Excise. For the Director General of Customs and Excise itself has the task of carrying out a formulation and also implementation of existing policies in the field of supervision and also law enforcement regarding services and also regarding optimizing state revenue in the field of customs and excise which is in accordance with the decision of the legislation.
Customs Function
Following are the functions of customs which include:
- Formulation of existing policies in the field of law enforcement, the service sector and also in supervising the optimization of state revenues within the customs and excise area.
- Implementation of existing policies in the field of law enforcement, the service sector and also in supervising the optimization of state revenues within the customs and excise area.
- Compilation of norms, procedures, standards, and also criteria in the field of law enforcement, fields services and also under supervision of optimizing state revenues in the customs area and excise.
- Provision of technical guidance and also supervision in the field of law enforcement, services and also under supervision of optimizing state revenues that are in the customs area and excise.
- Then after carrying out the administrative implementation of the Directorate General of Customs and Excise
- And also in carrying out other functions that can be assigned to the Minister of Finance.
Customs Aspect
This aspect is certainly found in an organization that has a basic concept and philosophy from political institutions such as the Directorate General of Customs and Excise. With as stated by Ali Purwito M, regarding aspects that are closely related to moral human resources which will be combined with the goals from a customs organization that has a universal nature and is also related to the existence of international conventions, multilateral agreements and also in bilateral. This can correspond to the spirit of taxation and this aspect consists of:
- Aspects of Justice
- Incentives Giving
- Neutrality
- Administrative Eligibility
Thus our discussion this time about Customs Duties and Their Functions and Aspects (Full Discussion). Hopefully it can help and can add insight to all of us. That is all and thank you
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