The background of the problem in this study is Ministerial Regulation No. 51 / M-DAG / PER / 7/2015 clearly regulating the prohibition on the import of used clothing, but in reality, the distribution of imported used clothing is still found in Tembilahan City. The formulation of the problem in this study is how the Enforcement and Investigation by the Madya C Tembilahan Customs and Excise Offic…