Glossary term
Customs
The government authority responsible for controlling goods crossing a border and collecting duties and taxes on them.
The authority that controls the movement of goods across a border. Its functions typically combine revenue collection with enforcement: assessing duty and import taxes, applying prohibitions and restrictions, checking origin and valuation, and gathering trade statistics.
Its powers are broader than most traders expect. Customs administrations can generally examine, detain, seize and audit after clearance, and liability for an incorrect declaration usually rests with the importer even where an agent filed it.