Customs Valuation Disputes in Export-Import: Evaluating Objection and Appeal Procedures for Business Certainty

Authors

  • Erwan Bagja Erawan Universitas Borobudur, Jakarta, Indonesia
  • Riswadi Universitas Borobudur, Jakarta, Indonesia

DOI:

https://doi.org/10.38035/gijlss.v3i3.591

Keywords:

Customs valuation disputes, export-import, objection and appeal, business certainty, trade facilitation, regulatory compliance, procedural reform

Abstract

Accurate customs valuation underpins fair taxation and equitable trade practices, yet disputes frequently emerge during the assessment process, particularly in export-import transactions. This article investigates the legal and  practical dynamics of objection and appeal against customs valuation, with a focus on their implications for  business certainty. Drawing on empirical observations, regulatory analysis, and interviews with practitioners, the  study identifies several recurring causes of disputes, including valuation adjustments by customs authorities, lack  of clarity in evidentiary requirements, and limited access to consistent legal guidance. Despite the availability of  objection and appeal as statutory remedies, exporters and importers report challenges such as high administrative  burdens, delays in adjudication, and financial risks during the resolution process. These obstacles undermine  predictability in cross-border trade and may discourage investment. The findings underscore the importance of  reforming dispute settlement mechanisms by introducing time-bound procedures, enhancing transparency in  decision-making, and aligning national practices with international valuation standards. The article concludes  that strengthening objection and appeal procedures not only protects the rights of traders but also reinforces trust  between businesses and customs administrations, thereby contributing to smoother trade facilitation and more  resilient international commerce.

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Published

2025-11-20

How to Cite

Erwan Bagja Erawan, & Riswadi. (2025). Customs Valuation Disputes in Export-Import: Evaluating Objection and Appeal Procedures for Business Certainty . Greenation International Journal of Law and Social Sciences, 3(3), 1005–1014. https://doi.org/10.38035/gijlss.v3i3.591

Issue

Vol. 3 No. 3 (2025): (GIJLSS) Greenation International Journal of Law and Social Sciences (September - November 2025)

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Articles

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Copyright (c) 2025 Erwan Bagja Erawan, Riswadi

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