Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi

Vol. 25 No. 10 (2026): Musytari: Neraca Manajemen, Akuntansi, dan Ekonomi, ISSN 3025-9495
Articles

Analisis Penahanan Bahan Kimia di Bea Cukai PT. Bozzetto Indonesia

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  • Putri Ayu Regina,
  • Umi Narimawati
Putri Ayu Regina
Program Studi Administrasi Bisnis, Fakultas Ilmu Sosial dan Bisnis, Universitas Wanita Internasional, Jl. Pasir Kaliki No.179, Pamoyanan, Kec. Cicendo, Kota Bandung, Jawa Barat, Indonesia, 40173
Umi Narimawati
Program Studi Administrasi Bisnis, Fakultas Ilmu Sosial dan Bisnis, Universitas Wanita Internasional, Jl. Pasir Kaliki No.179, Pamoyanan, Kec. Cicendo, Kota Bandung, Jawa Barat, Indonesia, 40173

Published 2026-09-20

Keywords

  • Chemical Import,
  • Customs Clearance,
  • Chemical Detention,
  • Customs,
  • Supply Chain Management

How to Cite

Analisis Penahanan Bahan Kimia di Bea Cukai PT. Bozzetto Indonesia. (2026). Musytari : Jurnal Manajemen, Akuntansi, Dan Ekonomi, 25(10). https://journal.cib.institute/index.php/musytari/article/view/4329

Abstract

This study aims to analyze the operational activities of chemical imports at PT. Bozzetto Indonesia, identify the factors causing chemical detention during customs clearance, and examine its impact on company operations. This research used a qualitative approach with a case study method. Data were collected through interviews, observation, and documentation involving PT. Bozzetto Indonesia, PT. FM Global Logistics as the freight forwarder, and Bandung Customs officers. The results show that chemical import activities involve several stages, including raw material planning, purchase orders, shipment, customs clearance, customs inspection, and goods release. Chemical detention is mainly caused by discrepancies in import documents, HS Code classification errors, incomplete import requirements, physical inspections, and laboratory examinations. These conditions increase customs clearance lead time and logistics costs, such as storage, demurrage, detention, and handling costs. To minimize the risk, the company improves document verification, coordination, HS Code accuracy, regulatory compliance, and maintains buffer stock.
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