The tobacco farmer became one of the most affected parties that make cigarettes, making cigarette companies decrease their product costs, including tobacco production by farmers. To overcome that, the government issued regulations that set the use of the Revenue Sharing Fund of Tobacco Products Excise (TERSF) obtained to be given to the affected parties. Customs has a surveillance area in three districts: Bondowoso Regency, Jember Regency, and Situbondo Regency. Jember Regency became the highest regency and received the highest regency of Customs in September. Revenue Sharing Fund of Tobacco Products Excise increased from 2% to 3% starting in 2020 as the Minister of Finance Number 215/PMK.0/2021 about use, monitoring, monitoring, and evaluation for the following areas: 50% of the following areas: 50% (% of the following areas: 50%The method used in this research is a library study. This research results using the stewardship theory show that Dhcht's funds in Jemberg Regency have been fulfilled through the energy between the government and the State of Customs.