he flow of globalization brings the impact of modernizing human life, activities that
are usually carried out conventionally are currently carried out based on technology,
including buying and selling imported goods that are used by a handful of people to
open a custody services. The method used by entrusting service entrepreneurs is to
become an airplane passenger who takes advantage of the import duty exemption on
their luggage to carry out trading activities. The Supervision Function of the
Directorate General of Customs and Excise on the Business of Custody Services
through the Luggage of Airplane Passengers is analyzed using the source
triangulation technique. The data obtained will be analyzed with five normative legal
tasks. The results of the research conducted, the authors see that the Directorate
General of Customs and Excise Yogyakarta has carried out supervision of aircraft
passenger luggage in order to thwart the business activities of courier services
properly. It can be seen in this study that the implementation of the Customs Law and
PMK Number 203/PMK. 04/2017 went well