Customs Paradigm in Islamic Concept

Abstract

International trade is one of the main pillars driving global economic progress. To regulate and facilitate this trade, countries enact customs policies that serve as revenue collectors, trade facilitators, domestic industry supporters, and public protectors. This article explores the differences in customs paradigms between the conventional (capitalist) system, as implemented in Indonesia, and the Islamic concept. The method used is a literature study that qualitatively analyzes customs' function and compares it with the Islamic concept. The study found that although technically they have some similarities, they are conceptually very different. In the conventional system, customs duties function as one of the sources of state revenue, which creates a burden and dissatisfaction among the people. In contrast, in the Islamic concept, customs duties (usyur) are not a source of state revenue. Customs duties are focused on justice and the welfare of society, as its main function is as an instrument to regulate the affairs of society. Thus, in the conventional system, the relationship between the state, businesses, and society is more transactional. Meanwhile, in the Islamic concept, customs duties are a political policy in muamalah for the benefit of citizens.