Export is the process of transporting goods or commodities from one country to another.[1] This process is often used by companies with small to medium business scales as the main strategy to compete at the international level.[2] Sellers or parties who send goods abroad are called exporters or exporters while recipients of goods from abroad are called importers,[3] and the process is called import.
The export strategy is used because the risk is lower, the capital is smaller and it is easier when compared to other strategies.[2] Other strategies include franchising and acquisitions. In Indonesia, export activities are regulated in Law Number 17 of 2006 concerning Amendments to Law no. 10 of 1995 concerning Customs and Law no. 39 of 2007 concerning Amendments to Law no. 11 of 1995 concerning Excise.[4]