- /ˈkʌstəmz/, /"kVst@mz/
- Plural of custom
- The Ancient Egyptian culture had many distinctive and interesting beliefs and customs.
- The duties or taxes imposed on imported or exported goods.
- We had to pay customs of £200 on all the wine we took back from France.
- () The government department or agency that is authorised to
collect the taxes imposed on imported goods.
- We got pulled over by customs on our way back from France - we only had 200 bottles of wine - it was so unfair.
plural of "custom"
The duties or taxes imposed on imported or exported goods
The government department or agency that is authorised to collect the taxes imposed on imported goods
Customs is an authority or agency in a country responsible for collecting and safeguarding customs duties and for controlling the flow of goods including animals, personal effects and hazardous items in and out of a country. Depending on local legislation and regulations, the import or export of some goods may be restricted or forbidden, and the customs agency enforces these rules. The customs agency may be different from the immigration authority, which monitors persons who leave or enter the country, checking for appropriate documentation, apprehending people wanted by international search warrants, and impeding the entry of others deemed dangerous to the country.
A customs duty is a tariff or tax on the import of or export of goods. In England, customs duties were traditionally part of the customary revenue of the king, and therefore did not need parliamentary consent to be levied, unlike excise duty, land tax, or other forms of taxes.
Commercial goods not yet cleared through customs are held in a customs area, often called a bonded store, until processed. All authorized ports are recognized customs area.
Red and Green ChannelsCustoms procedures for arriving passengers at many international airports, and some road crossings, are separated into Red and Green Channels. Passengers with goods to declare (carrying items above the permitted customs limits and/or carrying prohibited items) should go through the Red Channel. Passengers with nothing to declare (carrying goods within the customs limits only and not carrying prohibited items) can go through the Green Channel. Passengers going through the Green Channel are only subject to spot checks and save time. But, if a passenger going through the Green Channel is found to have goods above the customs limits on them or carrying prohibited items, they may be prosecuted for making a false declaration to customs, by virtue of having gone through the Green Channel.
Airports within the EU also have a Blue Channel. As the EU is a customs union, travellers between EU countries do not have to pay customs duties. VAT and Excise duties may be applicable if the goods are subsequently sold, but these are collected when the goods are sold, not at the border. Passengers arriving from other EU countries should go through the Blue Channel. Luggage tickets for checked in luggage within the EU are green-edged so they may be identified.
Privatization of customsCustoms is an important part of the government involved in one of the three basic functions of a government, namely, administration, maintenance of law, order and justice and collection of revenue. However, in a bid to get Customs rid of corruption, many countries have partly privatized its Customs. This has occurred by way of engagement of Pre-shipment Inspection Agency who examine the cargo and verify the declared value before importation is effected and the nation Customs is obliged to accept the report of the agency for the purpose of assessment of leviable duties and taxes at the port of entry. While engaging a preshipment inspection agency may appear justified in a country with an inexperienced or inadequate Customs establishment, the measure has not really been able to plug the loophole and protect revenue. It has been found that evasion of Customs duty escalated when pre-shipment agency took over. It has also been alleged that such involvement of such agencies has been causing delay in the shipment process. Privatization of Customs has been viewed as a fatal remedy.
Customs service by country
- Australian Customs Service
- Canada Border Services Agency
- Chinese Maritime Customs Service
- Customs Administration of the Czech (in Czech: Celní správa České republiky) http://www.cs.mfcr.cz/cmsgrc/
- Custom Service of Slovakia (in Slovak: Colná správa Slovenskej republiky) http://www.colnasprava.sk/
- Federal Customs Service of Russia
- Guardia di Finanza
- Her Majesty's Revenue and Customs (United Kingdom)
- New Zealand Customs Service
- U.S. Customs and Border Protection
- Customs and Excise Department (Hong Kong)
- Sri Lanka Customs
customs in Arabic: جمارك
customs in Bulgarian: Митница
customs in Czech: Clo
customs in Danish: Told
customs in German: Zoll (Behörde)
customs in Esperanto: Dogano
customs in Spanish: Aduana
customs in Finnish: Tulli
customs in French: Douane
customs in Indonesian: Pabean
customs in Ido: Dogano
customs in Italian: Dogana
customs in Japanese: 税関
customs in Lithuanian: Muitinė
customs in Macedonian: Царина
customs in Dutch: Douanewetgeving
customs in Norwegian: Tollvesenet
customs in Polish: Cło
customs in Portuguese: Alfândega
customs in Russian: Таможня
customs in Sicilian: Duana
customs in Serbian: Царина
customs in Swedish: Tullavgift
customs in Turkish: Gümrük
customs in Ukrainian: Митниця
customs in Yiddish: קאסטומס
customs in Chinese: 海关
Internal Revenue Service, VAT, ad valorem duty, alcohol tax, amusement tax, assessment on default, assessor, capital gains tax, capitation, capitation tax, corporation tax, customhouse, customs duty, death duty, death tax, doomage, duty, estate duty, estate tax, excess profits tax, excise, excise tax, exciseman, export tax, farmer, federal tax, gabelle, gift tax, head tax, import tax, income tax, inheritance tax, internal revenue tax, land tax, liquor tax, local tax, luxury tax, nuisance tax, personal property tax, poll, poll tax, property tax, property-increment tax, protective tariff, provincial tax, publican, rates, revenue tariff, revenuer, sales tax, salt tax, school tax, severance tax, specific duty, state tax, tariff, tariff duty, tax assessor, tax collector, tax farmer, taxer, taxman, telephone tax, use tax, value added tax, window tax