A government authority designated to regulate flow of goods to/from a country and to collect duties levied by a country on imports and exports. The term also applies to the procedures involved in such activities.
Read MoreCustoms area
A geographic area, usually identical to one or several contiguous national political jurisdictions, applying a particular tariff schedule on goods entering or leaving the area. See customs union.
Read MoreCustoms bonded warehouse
A government warehouse where goods remain until duty has been collected from the importer.
Read MoreCustoms broker
Licensed agent or broker (licensing may not be required in all countries) whose function is to handle the process of clearing goods through customs for importers.
Read MoreCustoms classification
The particular category in tariff nomenclature in which a products is classified for duty purposes. Almost all major trading nations classified imported goods according to the Harmonized System.
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