Ministry of Finance Regulation No. 13/PMK.010/2017; Harmonized System 2022 & ASEAN Harmonised Tariff Nomenclature 2022; Government Regulation No. 55 of 2008; Article 17(3) Constitution 1945; Law No. 10 of 1995; Law No. 39 of 2008; Governement Regulations No. 55 of 2008; President Regulations No. 57 of 2020; Ministry of Finance Regulation No. 118 /PMK.01/2021; Ministry of Finance Regulation No. 26/PMK.010/2022