Peraturan Menteri Keuangan No. 182/PMK.04/2016 tentang Ketentuan Impor Barang Kiriman (PMK) pada Pasal 13 ayat (1) mengatur ambang batas Bea Masuk Impor Barang Kiriman USD 100 (seratus dolar Amerika Serikat). Kemudian PMK tersebut diubah dengan PMK No. 112/PMK.04/2018 tentang Perubahan PMK No. 182/PMK.04/2016 tentang Ketentuan Impor Barang Kiriman, yang pada Pasal 13 ayat (1) mengatur ambang batas Bea Masuk Impor Barang Kiriman USD 75 (tujuh puluh lima dolar Amerika Serikat), dan pada tahun 2020, PMK tersebut diubah lagi dengan PMK No. 199/PMK.010/2019 tentang Ketentuan Kepabeanan, Cukai, dan Pajak atas Impor Barang Kiriman, yang pada Pasal 13 ayat (1) mengatur ambang batas Bea Masuk Impor Barang Kiriman USD 3 (tiga dolar Amerika Serikat). Adanya perubahan-perubahan ambang batas Bea Masuk Impor Barang Kiriman sebagai akibat perubahan PMK tentang Impor Barang Kiriman tersebut, memberikan dampak terhadap kegiatan importasi barang di Indonesia. Namun demikian, perubahan tersebut memiliki tujuan yang baik untuk perdagangan dalam negeri di Indonesia. Penelitian ini memberikan analisis dampak-dampak apakah yang dapat terjadi akibat perubahan ambang batas Bea Masuk Impor Barang Kiriman tersebut, apa saja tujuan-tujuan dari diubahnya ambang batas tersebut dan apakah perubahan-perubahan PMK serta ambang batas Bea Masuk Impor Barang Kiriman tersebut benar menurut kaidah dan peraturan yang berlaku di dalam Hukum Perdagangan Internasional.

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Minister of Finance Regulation No. 182/PMK.04/2016 concerning Provisions for the Import of Shipment (PMK) in Article 13 paragraph (1) regulates the threshold for Import Duty on Imports of Shipments of USD 100 (one hundred United States dollars). Then the PMK was amended by PMK No. 112/PMK.04/2018 concerning Amendment to PMK No. 182/PMK.04/2016 concerning Provisions for the Import of Shipment, which in Article 13 paragraph (1) regulates the threshold for Import Duty for Imported Goods of USD 75 (seventy five United States dollars), and in 2020, the PMK is amended again by PMK No. 199/PMK.010/2019 concerning Provisions for Customs, Excise, and Taxes on the Import of Shipment, which in Article 13 paragraph (1) regulates the threshold of USD 3 (three United States dollars) of Import Duty for Shipment of Shipment. There are changes in the threshold of Import Duty for Shipment of Goods as a result of amands in PMK concerning the Import of Shipment of Goods, have an impact on the importation of goods in Indonesia. However, the changes serve a good purpose for domestic trade in Indonesia. This research provides an analysis of what impacts can occur due to changes in the threshold of the Import Duty for Shipment, what are the purposes of the change in the threshold and whether the PMK changes and the threshold of Import Duty for Imported Goods on Shipment are correct according to the rules. and regulations that apply in International Trade Law.