Purpose: The purpose of this research is to determine the legal arrangements for the circulation of agricultural commodities from the perspective of state revenue and how the implementation, obstacle factors, and law enforcement solutions for the circulation of agricultural commodities from the perspective of state revenue.

Research methodology: The research method of this journal is normative juridical (legal research) through a literature study with an empirical juridical approach (sociological juridical) through a field study that aims to empirically obtain legal knowledge.

Results: The results showed that the legal regulation of the circulation of agricultural commodities from the perspective of state revenue, namely Article 86, regulates the act of entering the carrier media by not completing the health certificate, through the place of entry determined by the Central Government, or not reporting or not submitting the Carrier Media as regulated in Article 33 of Law Number 21 of 2019.

Implementation: The implementation of law enforcement on the circulation of agricultural commodities from the perspective of state revenue, namely the implementation of law enforcement against criminal acts of smuggling agricultural commodities, encounters various obstacles, ranging from geographical factors and limited resources to inter-agency coordination. These constraints affect the effectiveness of supervision and prosecution. However, capacity-building efforts, closer coordination between institutions, and public education can be solutions to overcome these challenges, ensuring the protection of the agricultural sector and state revenue.