Abstract :
Import duty are important factors in the context of global trade. The government uses import duty as a tool for policy to regulate the movement of commodities into and out of the country and to raise money for development. As such, the success of a nation's trade strategy depends on the application of import duty procedures. The purpose of this research is to find data in customs and excise with find out the process of collection import duties on imported goods at Bengkalis Customs and Excise Office. The research method used in writing this Final thesis is a qualitative method, namely an analysis method used to analyze the data obtained from research with descriptions. The result of this study is to determine the implementation of procedures for collecting Import duty, Obstacle and Barriers, and The solution toward Import goods at Bengkalis Customs and Excise Office, especially in the flow of goods, classification and assestment, e-billing system, document the required, calculation of import duty, and the revenue data Import duty.