Judicial Review of Customs Billing in Bankrupt Debtor

Research aims to determine the position privilege of Indonesian Customs and Excise to be fulfilled first thanother debts, Indonesian Customs and Excise’s as a Preferred Creditor for bonded zone companies that havebankrupt and define effectiveness of the confiscation process as the Commercial Court Decision on bondedzone companies that have assets outside Indonesia. Research method that is being used is juridical normativemethod. The results showed that Indonesian Customs and Excise position as preferred creditor remained inaccordance with the Customs Regulations. However along with the breakthroughs in legal issues and legaldevelopments, the state's position as the preferred creditor is no longer a priority. Legal issues arising relatedto the implementation of confiscation of debtors who have assets abroad will be constrained by the principleof state sovereignty which can impact on the portion of Indonesian Customs and Excise’s debt collectionobligations. Based on the results of the study it was concluded that Indonesian Customs and Excise has thepreferential right to fulfill bankruptcy debtors even with the shift in priority payments by labor wages, so theeffort that must be done is to mitigate risks before bankruptcy and the maximum collection. The universalprinciple in implementing bankruptcy decisions will make it difficult for the execution of debtor assets outsideof Indonesian jurisdiction.