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A customs officer in Amsterdam Airport Schiphol checks the luggage of an incoming traveler. Vienna Convention road sign for customs. Customs is an authority or agency in a country responsible for collecting tariffs and for controlling the flow of goods, including animals, transports, personal effects, and hazardous items, into and out of a country.
United States Customs and Border Protection (CBP) is the largest federal law enforcement agency of the United States Department of Homeland Security.It is the country's primary border control organization, charged with regulating and facilitating international trade, collecting import duties, as well as enforcing U.S. regulations, including trade, customs, and immigration.
The United States imposes tariffs (customs duties) on imports of goods. The duty is levied at the time of import and is paid by the importer of record. Customs duties vary by country of origin and product. Goods from many countries are exempt from duty under various trade agreements. Certain types of goods are exempt from duty regardless of source.
Customs Inspectors were uniformed officers at airports, seaports and land border ports of entry who inspected people and vehicles entering the U.S. for contraband and dutiable merchandise. Customs Patrol Officers conducted uniformed and plainclothes patrol of the borders on land, sea and air to deter smuggling and apprehend smugglers.
Convention (norm), a set of agreed, stipulated or generally accepted rules, norms, standards or criteria, often taking the form of a custom; Mores, what is widely observed in a particular culture, considered to be practiced by persons of good moral character; Social norm, a rule that is socially enforced; Tradition
Customs duty is calculated on the determination of the 'assess-able value' in case of those items for which the duty is levied ad valorem. This is often the transaction value unless a customs officer determines assess-able value in accordance with the Harmonized System .
The meaning of all these terms extend to all customs of proper behavior in a given society, both religious and profane, from more trivial conventional aspects of custom, etiquette or politeness—"folkways" enforced by gentle social pressure, but going beyond mere "folkways" or conventions in including moral codes and notions of justice—down ...
The Customs Declaration Service is also used for declarations on goods movements to or from Northern Ireland, including goods moving from Great Britain to Northern Ireland, [35] but other customs declarations will continue to use CHIEF pending a longer-term move to the CDS. HMRC explains that "CHIEF is a reliable and robust platform" but "its ...