Penegakan Hukum terhadap Peredaran Rokok Ilegal Melalui Kantor Bea Cukai Medan


 Indonesia is a developing country. as country, takes advantage of state revenue from Customs and Excise. Excise held responsible by the Directorate General Customs. One things he for cigarettes. Even though cigarette customs excise authority has been held, The legal permits marked still not acquired companies with stamps in city Medan, which these have committed violations. This study aims to examine how cigarettes are regulated Medan where there no stamps, As well law enforcement actions against traffickers illicit who do utilize so used false or both. In this study, normative research methodology was used. A conceptual approach method Interviews were employed lawful material collecting method. Primary, secondary, tertiary data investigation. gathered subsequently subjected methodical analysis. investigation discovered that produced chopped tobacco rolled paper those sold without classified cigarettes, stated Law Number 39 2007 about modifications 11 1995 concerning article 4 paragraph letter (c).
 Keyword: Customs; Ilegal; Circulation Cigarettes.