Between 2017-2023, a sophisticated financial crime scheme involving gold imports into Indonesia resulted in an estimated IDR 10 trillion in state losses due to Tax Evasion. The fraud centred on the deliberate manipulation of Harmonised System (HS) codes to avoid import duties, particularly on gold shipments from Singapore, Australia, and the UK valued at approximately US$10.6 billion. The scheme involved changing HS code 7108.13.00 (intended for semi-finished products subject to 5% tariff) to HS 7108.12.10 (for unprocessed gold with zero import duty) during the customs clearance process. Five companies, including PT AT, PT KUM, PT IKS, PT IGS, and PT UB, were implicated as major importers in this scheme, which operated with suspected involvement from officials within the Directorate General of Customs and Excise. Despite early detection by the Center for Financial Transaction Reports and Analysis (PPATK), which identified suspicious transactions worth over IDR 300 trillion during 2014-2019, and reports submitted to authorities as early as 2016-2017, the case remained largely uninvestigated until 2022.