Abstract
The author conducted this study in response to findings of obstacles in the import clearance process resulting from discrepancies in HS Code classifications and the application of Prohibitions and Restrictions (LARTAS). The subject of the study was the imported goods AUP PUMP A21-80 AUP. The objectives of the study were to analyze import clearance procedures, identify obstacles, and assess the impact of LARTAS implementation. The research, which was conducted at a company in the Soekarno-Hatta Airport area, employed a qualitative method using a case study approach through interviews, documentation, and observation. The research findings indicate that the implementation of LARTAS in import services is effective as a supervisory tool to ensure that imported goods comply with applicable regulations, safety requirements, and standards. However, it also has negative consequences if there are inaccuracies in the determination of the SPBL. In this case, inefficiencies occurred in terms of both time and cost for import services. In terms of time, goods were held for up to 43 days at the Temporary Storage Facility (TSF). In terms of costs, there was a cost overrun totaling Rp.232,434,947, with storage charges (warehouse rent) amounting to Rp.204,418,200. The conclusion of this study indicates that the smoothness of the import process is greatly influenced by the accuracy of goods classification, the completeness of documentation, and coordination among relevant parties.