Customs

Customs is the government authority and system of procedures that controls goods crossing national borders, collects duties, and enforces import and export rules.

Customs declaration: A formal statement of goods entering or leaving a country, submitted to customs authorities. It gives customs the shipment details needed to assess duties and enforce restrictions.
Customs territory: A geographic area in which a common customs regime applies to goods crossing its external boundary. Customs procedures operate at the boundary of a defined customs territory.
Customs duty: A tax imposed on goods when they cross a customs border. It is the border charge customs collects under applicable tariff rules.
Immigration control: Government procedures governing the entry, stay, and departure of people across national borders. It regulates people, whereas customs primarily regulates goods and associated duties.
Harmonized System: An internationally standardized nomenclature for classifying traded products, maintained by the World Customs Organization. Its product codes determine how customs authorities apply tariff rates and trade rules.
Tariff: A tax imposed on imported or, less commonly, exported goods. Tariffs are a principal charge customs authorities assess at the border.
Trade facilitation: The simplification and coordination of international trade procedures to reduce delays and costs. Customs reforms often target faster clearance without abandoning border controls.
Border guard: A law-enforcement officer or agency responsible for securing a country’s borders. Border guards focus on territorial security, a role distinct from customs administration.
Customs valuation: The process of determining a good’s value for calculating import duties and applying customs rules. Customs uses the assessed value to calculate many ad valorem duties.
World Customs Organization: An intergovernmental organization that develops standards and cooperation for customs administrations worldwide. It coordinates customs standards used by national administrations, including product classification.

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