Dampak Regulasi Bea Cukai dan Incoterms 2020 terhadap Efisiensi Rantai Pasokan dalam Transaksi Bisnis Internasional
DOI:
https://doi.org/10.57235/jalu.v2i1.8527Keywords:
Bea Cukai, Incoterms 2020, Rantai Pasokan, Perdagangan Internasional, Fasilitasi Perdagangan, Alokasi RisikoAbstract
Artikel ini menganalisis secara kritis dampak regulasi bea cukai dan Incoterms 2020 terhadap efisiensi rantai pasokan dalam transaksi bisnis internasional. Dengan menggunakan pendekatan yuridis-normatif dan analisis komparatif, artikel ini menemukan bahwa disparitas regulasi kepabeanan antarnegara, inefisiensi prosedur dokumentasi, dan proliferasi non-tariff barriers masih menjadi hambatan struktural yang persisten dalam rantai pasokan global. Meskipun instrumen multilateral seperti Customs Valuation Agreement (CVA) dan Trade Facilitation Agreement (TFA) WTO telah dirancang untuk memitigasi hambatan tersebut, implementasinya terkendala oleh kesenjangan kapasitas institusional antara negara maju dan berkembang. Sementara itu, Incoterms 2020 yang membawa perubahan substansial seperti pengenalan aturan DPU dan peningkatan standar asuransi CIP merupakan kemajuan yang signifikan, namun efektivitasnya masih terbatas akibat kesalahan pemilihan aturan, ambiguitas interpretasi, dan ketiadaan harmonisasi formal dengan regulasi bea cukai nasional. Artikel ini menyimpulkan bahwa efisiensi rantai pasokan yang berkelanjutan mensyaratkan pendekatan holistik yang mengintegrasikan penerapan Incoterms 2020 yang tepat, due diligence kepabeanan, dan pemanfaatan teknologi digital dalam manajemen dokumen perdagangan.
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