An Analysis of Indonesian Customs Law in Facing Cross-Border Digital Trade: Regulatory Challenges and Adaptive Strategies

Cross-border digital trade (cross-border e-commerce) has transformed the global customs landscape, including in Indonesia. This study examines the readiness and response of national customs laws to the flow of digital goods across national jurisdictions. Using a normative juridical approach and policy analysis, the study identifies regulatory challenges, oversight gaps, and adaptive strategies needed to safeguard fiscal interests and consumer protection. Key challenges identified include massive undervaluation practices, gaps in law enforcement against corporate entities, and the inability of the existing Customs Law to regulate Commercial Transaction Data as legal evidence. This article offers specific recommendations for customs law reform that are more responsive to the digital era, including proposed amendments to Law Number 17 of 2006 concerning Customs in Articles 1, 15, 22, and 102.