Penegakan Hukum Tindak Pidana Cukai Di Perbatasan Kawasan Perdagangan Dan Pelabuhan Bebas Bintan

Part of the Tanjungpinang area is a free trade area and a free port. Placing some of these areas makes it difficult to supervise the traffic of goods, especially the excisable goods of the type of cigarettes, plus in the case of law enforcement, none of these excise crimes have been brought to court. Bintan free port. The method used in this research is sociological juridical method. Or what is known as empirical. Based on this research, it can be concluded that in law enforcement, the imposition of sanctions must pay attention to several things that become one unit, namely people's ignorance of the prohibited items, the number of items in a small number and not a repetition of the same criminal act. The granting of excise exemption quotas for excisable goods types of cigarettes for public consumption must be taken into account of the urgency of this.