The relevance of the theory of harmonization of regulations on the status of imported goods in Indonesia. The purpose of this study is to analyze: 1) To what extent is the existence of customs able to facilitate the flow of imported goods while preventing the entry of illegal imported goods? 2) Whether the regulations governing the trade administration of imported goods, especially the issue of the status of imported goods, have been able to accommodate the interests of importers or even confuse importers because of regulatory disharmony) 3) To what extent can the relevance of regulatory harmonization theory be used to overcome regulatory disharmony related to the status of imported goods? The research method used is empirical juridical with a statutory approach, concept approach, and case studies. The results showed that: 1) or import, while excise is a state levy on an item that has properties or characteristics that have been stipulated in the Excise Law. So, if Customs are combined, it has the meaning of a government levy action on export
and import goods and an item that has special characteristics. 2) Free Trade Zone (FTZ) is a concept in international trade whose regulation is carried out by the world customs institution called the World Customs Organization (WCO) which is regulated in Chapter 2 Specific Annex D of The Revised Kyoto Convention (RKC) 1999. 3) Based on the Regulation of the Minister of Trade entrusted to Customs as stated in the Regulation of the Minister of Trade of the Republic of Indonesia Number 48 / M- DAG/PER/7/2015 concerning General Provisions in the Field of Import which states that imported goods must be in a new state