Along with the increasing import of consignment goods into Indonesia through online shopping, as well as to protect the domestic small and medium industries, on January 30, 2020, the government issued Minister of Finance Regulation Number 199/PMK0.10/2019 concerning Customs, Excise and Tax Provisions on Import of Consignment Goods. The content of the regulation is a decrease in the threshold for exemption from import duties and taxes in the context of imports from USD75 to USD 3 or around IDR 45,000. Implementation in Batam and other areas is very different, this is because Batam is a Free Trade Zone area, so this regulation is the basis for the people of Batam when they want to send goods from Batam to other areas in Indonesia. Goods above IDR 45,000 when shipped from Batam to other areas in Indonesia will be subject to import duty and tax in the framework of import. The problem approach used is normative-empirical approach, where the activity can be observed clearly, whether the community has behaved in accordance with the rules. For 3 years this regulation has been implemented in Batam, this regulation has been effective in carrying out its tax regulerend function, which is to protect the national interest in connection with the increase of imported goods and encourage the growth of small and medium industries, however, this regulation still experiences obstacles due to the low level of public understanding of the Free Trade Zone area, so that the purpose of implementing this regulation is not clearly conveyed and the public also feels objections when sending goods from Batam to other regions in Indonesia, because the goods sent from Batam are not all imported goods.