# Customs

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Government agency which regulates the flow of goods and collects duties

For other uses, see [Customs (disambiguation)](/source/Customs_(disambiguation)).

Part of a series on Taxation An aspect of fiscal policy Policies Economic justice Government revenue Property tax equalization Tax revenue Non-tax revenue Tax law Tax bracket Flat tax Tax burden Tax threshold Taxation as theft Tax shift Tax cut Tax advantage Tax incentive Tax reform Double taxation Tax harmonization Tax competition Voluntary taxation Representation Economics General theory Excess burden Tax efficiency Tax incidence Laffer curve Optimal tax Price effect Theories Optimal capital income taxation Distribution of tax Tax rate Burden Flat Progressive Regressive Proportional Collection Economic nexus in the United States Revenue service Revenue stamp Tax assessment Taxable income Tax lien Tax refund Tax shield Tax residence Tax preparation Tax protester Tax investigation Tax collector Tax withholding Private tax collection Noncompliance Legal tax avoidance Base erosion and profit shifting (BEPS) Double Irish Single Malt CAIA Dutch Sandwich Estate planning Fuel dye Repatriation tax avoidance Share repurchase Tariff engineering Tax credit Tax deduction Tax exemption Taxpayer groups Tax holiday Tax inversion Tax farming Tax patent Tax shelter Illegal tax evasion Tax amnesty Black market Debtors' prison Tax exile Smuggling Tax resistance Transfer mispricing Unreported employment Locations Tax havens Corporate havens Offshore financial centres (OFCs) Offshore magic circle Conduit and sink OFCs Financial centres Financial Secrecy Index Major examples Ireland as a tax haven Ireland v. Commission Leprechaun economics Liechtenstein tax affair Luxembourg Leaks Offshore Leaks Paradise Papers Panama Papers Swiss Leaks United States as a tax haven Panama as a tax haven Types Direct Indirect Per unit Ad valorem Aviation Airport improvement Landing Solidarity Capital gains Expatriation Consumption Departure Hotel Sales Stamp Television Tourist Value-added Digital goods Dividend Environmental tax Carbon Eco-tariff Landfill Natural resources consumption Severance Steering Stumpage Excise Alcohol Fat Meat Sin Sugary drink Tobacco General Georgist Gift Gross receipts Hidden Hypothecated Income Inheritance (estate) Land value Luxury Mining On childlessness Payroll Pigouvian Property Resource rent Single Stealth Surtax Turnover Use User charge/fee Congestion Fuel Road/GNSS Toll Vehicle miles traveled Corporate profit Excess profits Windfall Negative (income) Wealth International Financial transaction tax ATTAC Currency transaction tax European Union Common Consolidated Corporate Tax Base (CCCTB) Global minimum corporate tax rate Robin Hood tax Tobin tax Spahn tax Tax equalization Tax treaty Exchange of Information Permanent establishment Transfer pricing European Union FTT Foreign revenue rule Trade Custom Duty Tariff Import Export Tariff war Free trade Free-trade zone Trade agreement ATA Carnet Research Academic Mihir A. Desai Dhammika Dharmapala James R. Hines Jr. Ronen Palan Joel Slemrod Gabriel Zucman Advocacy groups Institute on Taxation and Economic Policy (ITEP) Oxfam (UK) Tax Foundation (US) Tax Justice Network (TJN) Tax Policy Center (US) Religious Church tax Eight per thousand Teind Tithe Fiscus Judaicus Leibzoll Temple tax Tolerance tax Jizya Kharaj Khums Nisab Zakat By country All countries List of countries by tax rates Tax revenue to GDP ratio Tax rates in Europe Individual countries Albania Algeria Argentina Armenia Australia Azerbaijan Bangladesh Bhutan Brazil Bulgaria BVI Canada China Colombia Croatia Denmark Finland France Germany Greece Hong Kong Iceland India Indonesia Iran Ireland Israel Italy Japan Kazakhstan Lithuania Malta Morocco Namibia Netherlands New Zealand Norway Pakistan Palestine Peru Philippines Poland Portugal Russia South Africa Sri Lanka Sweden Switzerland Taiwan Tanzania United Arab Emirates United Kingdom United States Uruguay Business portal Money portal v t e

A [customs officer](/source/Customs_officer) in [Amsterdam Airport Schiphol](/source/Amsterdam_Airport_Schiphol) checks the luggage of an incoming traveler.

[Vienna Convention road sign](/source/Vienna_Convention_on_Road_Signs_and_Signals) for customs

**Customs** is an [authority](/source/Authority) or [agency](/source/Government_agency) in a country responsible for collecting [tariffs](/source/Tariff) and for controlling [the flow](/source/International_trade) of [goods](/source/Goods), including animals, transports, personal effects, and [hazardous](/source/Hazard) items, into and out of a country.[1][2] Traditionally, customs has been considered as the fiscal subject that charges customs duties (i.e. [tariffs](/source/Tariff)) and other taxes on [import](/source/Import) and [export](/source/Export). In recent decades, the views on the functions of customs have considerably expanded and now covers three basic issues: [taxation](/source/Taxation), [security](/source/National_security), and [trade facilitation](/source/Trade_facilitation).[3]

Each country has its own laws and regulations for the import and export of goods into and out of a country, enforced by their respective customs authorities; the import/export of some goods may be restricted or forbidden entirely.[4] A wide range of penalties are faced by those who break these laws.[5]

## Overview

Officers from [US Customs and Border Protection](/source/US_Customs_and_Border_Protection) boarding a ship

### Taxation

The traditional function of customs has been the assessment and collection of [customs duties](/source/Customs_duties), which is a [tariff](/source/Tariff) or [tax](/source/Tax) on the importation or, at times, exportation of goods. Commercial goods not yet cleared through customs are held in a [customs area](/source/Customs_area), often called a [bonded store](/source/Bonded_warehouse), until processed. Authorized [ports](/source/Port) are usually recognized customs areas.

### Trade facilitation

A more recent objective of customs has been [trade facilitation](/source/Trade_facilitation), which is the streamlining of processing of import and export of goods to reduce trade transaction costs. The contemporary understanding of the “trade facilitation” concept is based on the Recommendation No. 4 of [UN/CEFACT](/source/UN%2FCEFACT) “National Trade Facilitation Bodies”.[6] According to its provisions (para. 14),[6]

facilitation covers formalities, procedures, documents and operations related to international trade transactions. Its goals are simplification, harmonization and standardization, so that transactions become easier, faster and more economical than before.

### Security

The [Finnish](/source/Finland) [police](/source/Police_of_Finland), [customs](/source/Finnish_Customs) and [border guard](/source/Finnish_Border_Guard) working together in 2006

The [September 11, 2001](/source/September_11_attacks) terrorist attacks in the [United States](/source/United_States) has become the cardinal factor in prompting a significant strengthening of the security component of modern customs operations, after which security-oriented control measures for [supply chains](/source/Supply_chain) have been widely implemented for the aims of identifying security risks.

At airports today, customs functions as the [point of no return](/source/Point_of_no_return) for all passengers; once passengers have cleared customs, they cannot go back. Anyone arriving at an airport must also clear customs before they can officially enter a country. Those who breach the law will be detained by customs and likely returned to their original location.[7] The movement of people into and out of a country is normally monitored by [migration](/source/International_migration) authorities, under a variety of names and arrangements. [Border control](/source/Border_control) authorities normally check for appropriate documentation, verify that a person is entitled to enter the country, apprehend people wanted by domestic or international [arrest warrants](/source/Arrest_warrant), and deny the entry of people deemed dangerous to the country.

The most complete guidelines for customs security functions implementation are provided in the [World Customs Organization](/source/World_Customs_Organization) Framework of Standards to Secure and Facilitate Global Trade (SAFE),[8] which has had five editions, in 2005, 2007, 2010, 2012, and 2018.

## Privatization of customs

The customs-and-duty house at the [port of Haifa](/source/Port_of_Haifa), Israel

Customs is part of 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 mitigate corruption, many countries have partly privatised their customs. This has occurred by way of contracting pre-shipment inspection agencies, which examine the cargo and verify the declared value before importation occurs. The country's customs is obliged to accept the agency's report for the purpose of assessing duties and taxes at the port of entry.

While engaging a pre-shipment inspection agency may appear justified in a country with an inexperienced or inadequate customs establishment, the measure has not been able to plug the loophole and protect revenue. It has been found that evasion of customs duty escalated when pre-shipment agencies took over.[9] It has also been alleged that involvement of such agencies has caused shipping delays.[4] Privatization of customs has been viewed as a fatal remedy.[9] In many countries, import and export data are issued on the basis of national laws (Transparency Laws / *Freedom of Information Act*).[10]

There have, however, been some speed bumps when transitioning customs over from the public to [private sector](/source/Private_sector). Factors such as an incompetent private sector, government's reluctance to change the traditional roles of customs, neglecting priority-setting and lack of transparency in the transition process have slowed the rate at which the public to private transition has taken place.[11]

## Red and green channels

The red (left) and green (right) channels at [Vienna International Airport](/source/Vienna_International_Airport), August 2025; the green channel also doubles as a blue channel for flights within the European Union (tantamount to domestic).

In most countries, customs procedures for arriving passengers at major [international airports](/source/International_airport), ports and some road crossings are separated into red and green channels.[12][13][14]

Passengers with goods to declare (carrying goods above the permitted customs limits and/or carrying prohibited items) go through the red channel, which houses the full-scale customs facilities, while passengers with nothing to declare (carrying goods within the permitted customs limits and not carrying prohibited items) go through the green channel, which only houses a one-way gate. However, entry into a particular channel constitutes a legal declaration, so if a passenger goes through a green channel and is found to be in possession of a prohibited item, or failure to declare dutiable items the passenger will be treated as a smuggler and can be subject to a fine, the item being seized, and in some cases result in an arrest and [criminal prosecution](/source/Criminal_procedure). Each channel is a point of no return, once a passenger has entered a particular channel, they cannot go back to baggage claim; however, there is a connecting corridor between the two channels, to allow customs officials to redirect passengers to the appropriate channel (for example, passengers with an abnormally large amount of luggage may be redirected from the green channel to the red, where they will be inspected to ensure their luggage contains nothing above customs limits).

The use of this channel systems enables having a common baggage claim area for domestic and international flights; since domestic passengers, by definition, do not have goods which require a customs declaration, they exit the baggage claim via the green channel, while passengers connecting from an international flight to a domestic one will undergo customs inspection in their final destination, rather than the layover airport.

[Australia](/source/Australia), [Canada](/source/Canada), [New Zealand](/source/New_Zealand), and the [United States](/source/United_States) do not officially operate a red and green channel system, but some airports have adopted this layout. However, since this implementation is only unofficial, it lacks components of the "full" red/green channel system, such as a single baggage claim for domestic and international flights and customs inspections at the final destination.

### Blue channel

Airports in EU countries also have a blue channel. As the EU is a [customs union](/source/Customs_union), travellers between EU countries do not have to pay customs duties. [Value-added tax](/source/Value-added_tax) (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 go through the blue channel, where they may still be subject to checks for prohibited or restricted goods. [Luggage tickets](/source/Bag_tag) for checked luggage travelling within the EU are green-edged so they may be identified.[15][16]

In the recent years usage of the blue channel for customs purposes has become limited mostly to flights between the [Schengen Area](/source/Schengen_Area) member states of the EU and the remainder of EU member states, while flights which cross the border of neither the customs union nor the Schengen Area are in practice treated as domestic, and therefore, the people travelling on them do not go through customs procedure at all, only passing through the physical facility housing the customs channel to exit the baggage claim. For this reason, the blue channel does not have its own facilities, but uses those of the green channel.

### Red point phone

All airports in the [United Kingdom](/source/United_Kingdom) operate a channel system; however, some airports do not have a red channel, instead having a red point phone which serves the same purpose.[*[citation needed](https://en.wikipedia.org/wiki/Wikipedia:Citation_needed)*]

## Summary of basic customs rules

### Europe

The basic [customs law](/source/Customs_law) is harmonized across Europe within the [European Union Customs Union](/source/European_Union_Customs_Union). This includes customs duties and restrictions. Customs tax typically applies from €22 to €150. For more information, see regulations of each member state. For customs declarations in the EU and in Switzerland, Norway and Iceland, the "[Single Administrative Document](/source/Single_Administrative_Document)" (SAD) is used as a basis.[17]

#### Germany

Main article: [Bundeszollverwaltung](/source/Bundeszollverwaltung)

Up to €22, there are no taxes. From €22 up to €150, it is necessary to pay VAT (EUSt in Germany), which is 7% or 19% depending on the goods. From €150 it is necessary to pay VAT and customs.

#### Romania

Main article: [Financial Guard (Romania)](/source/Financial_Guard_(Romania))

Customs may be very strict, especially for goods shipped from anywhere outside the EU. Up to €10 goods/package.

#### Italy

Main article: [Guardia di Finanza](/source/Guardia_di_Finanza)

Customs in Italy takes additional 22% VAT (Value-added tax) for goods imported from outside the European Union even if the VAT is already paid to the origin country sender.

#### Czech Republic and Slovakia

Up to €22, there are no taxes. From €22 up to €150, it is necessary to pay VAT (DPH in Czech/Slovak), which is 21%. From €150, it is necessary to pay VAT and customs. Customs may range from zero to 10% depending on the type of imported goods.

#### Ukraine

Ukraine has had 5 reforms of its customs authorities. The recent one, in 2019, reorganized [State Fiscal Service](/source/State_Fiscal_Service_(Ukraine)) into the State Customs Service. The reform attempt seeks to digitize customs procedures, get market-level wages, innovate customs checkpoints, integrate into EU customs community, open reference database of customs inspections.[18]

### The Americas

#### Canada

Main article: [Canada Border Services Agency](/source/Canada_Border_Services_Agency)

In 2003, Canada replaced the [Canada Customs and Revenue Agency](/source/Canada_Customs_and_Revenue_Agency) with the current [Canada Border Services Agency](/source/Canada_Border_Services_Agency) (CBSA). The CBSA performs searches at Canadian ports of entry and detains illegal immigrants, along with preventing contraband from entering the country.[19] Tariffs are administered under Canada's *[Customs Tariff Act](/source/Customs_Tariff_Act)*.

#### United States

Main article: [U.S. Customs and Border Protection](/source/U.S._Customs_and_Border_Protection)

Predicted US customs revenue[20] Year Predicted revenue (billion USD) 2017 35 2018 38 2019 41 2020 43 2021 46 2022 47 2023 49 2024 51 2025 52 2026 54 2027 56 2028 58

Every person arriving at a US port of entry is subject to inspection by Customs and Border Protection (CBP) officers for compliance with immigration, customs and agriculture regulations. This [public service](/source/Public_service) is administered on almost a million visitors who enter the US daily.[21] Travelers are screened for a number of prohibited items including; gold, alcoholic beverages, firearms and soil.[22] A wide range of penalties face those non-compliers.[23]

The [United States](/source/United_States) imposes tariffs or "[customs duties](/source/Customs_duties_in_the_United_States)" on imports of goods, being 3% on average.[24] The duty is levied at the time of import and is paid by the [importer of record](/source/Importer_of_record). Individuals arriving in the United States may be exempt from duty on a limited amount of purchases, and on goods temporarily imported (such as laptop computers) under the [ATA Carnet](/source/ATA_Carnet) system. Customs duties vary by country of origin and product, with duties ranging from zero to 81% of the value of the goods. Goods from many countries are exempt from duty under various trade agreements. Certain types of goods are exempt from duty regardless of source. Customs rules differ from other import restrictions. Failure to comply with customs rules can result in seizure of goods and civil and criminal penalties against involved parties. The CBP enforces customs rules. All goods entering the United States are subject to inspection by CBP prior to legal entry.

#### Uruguay

Uruguayan Customs place a cap on the importation of personal packages to up to 3 packages of a nominal value of no more than US$200 which can be entered into the country without extra charge. For a package to be included in the 3 free slots, the addressee must register the package with the Uruguayan Postal Service linking the tracking code, their address, national ID number phone and email address. Should a package arrive prior to registration the package must pay the 60% tax and no less than US$10. Any personal package worth more than US$200 or after the 3 free packages, must pay a 60% tax. This severely limits the public's ability to buy products online. Due to Uruguay's small population and market, many popular and specialty products are unavailable in the regular marketplace, forcing Uruguayans to strategically pool several purchases together and max each one of their free slots.

#### Argentina

Customs may be very strict. Goods valued up to US$500[25] brought in by plane and up to US$300 by sea or land are free of duties and taxes, cellphones and laptop computers are duty free regardless of their value only one per passenger, clothing and other personal use items are free of taxes. Above those values, tax is 50% of the value of all acquired goods summed up.

### Asia

#### Indonesia

Main article: [Directorate General of Customs and Excise](/source/Directorate_General_of_Customs_and_Excise)

*Direktorat Jenderal Bea dan Cukai* (abbreviated *Bea Cukai* or DJBC), works under the [Ministry of Finance (Indonesia)](/source/Ministry_of_Finance_(Indonesia)) and performs various duties relating to the traffic of goods entering or leaving the Customs Area such as the collection of import/export duties, monitoring prohibition and restriction of certain goods, collecting excise and other state levies based on legislation apply. DJBC envisions itself as "The leading customs and excise institution globally" and has three missions:

- to facilitate trade and industry;

- to protect the border and the community from smuggling and illegal trade; and

- to optimize state revenue in the field of customs and excise [26]

## International Customs Day

Customs, Tolls or Duties of the Corporation of [Kinsale](/source/Kinsale) (1788)

**International Customs Day** recognizes the role of agencies and customs officials in maintaining border security around the world. It focuses on the workers and their working conditions as well as the challenges that some customs officers face in their job.[27] Custom agencies hold employee appreciation events where custom officers are recognized for their work. Several agencies also hold events for the public where they explain their jobs and responsibilities in a transparent manner.[27]

Each year, at the end of January is celebrated the International Customs Day with a particular theme, as follows:

- 2024, the chosen theme was 'Customs Engaging Traditional and New Partners with Purpose'.[28]

- 2023, the chosen theme was 'Nurturing the Next Generation: Promoting a Culture of Knowledge-sharing and Professional Pride in Customs'.[29]

- 2022, the chosen theme was 'Customs Digital Transformation by Embracing a Data Culture and Building a Data Ecosystem'.[30]

- 2021, the chosen theme was 'Customs bolstering Recovery, Renewal and Resilience for a sustainable supply chain'.[31]

- 2020, the chosen theme was 'Customs fostering Sustainability for People, Prosperity and the Planet'.[32]

- 2019, the chosen theme was 'SMART borders for seamless [Trade](/source/Trade), [Travel](/source/Travel) and [Transport](/source/Transport)'.[33]

- 2018, the chosen theme was 'A secure business environment for [economic development](/source/Economic_development)'.[34]

- Chosen theme for previous editions 2009 - 2018.[35]

## See also

- [Customs broker](/source/Customs_broker)

- [Customs officer](/source/Customs_officer)

- [Customs Trade Partnership against Terrorism](/source/Customs_Trade_Partnership_against_Terrorism)

- [Duty (economics)](/source/Duty_(economics))

- [Port authority](/source/Port_authority)

- *[World Customs Journal](/source/World_Customs_Journal)*

- [World Customs Organization](/source/World_Customs_Organization)

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1. **[^](#cite_ref-29)** ["World Customs Organization"](https://www.wcoomd.org/en/media/newsroom/2023/january/international-customs-day-2023.aspx). *www.wcoomd.org*. Retrieved 2026-03-15.

1. **[^](#cite_ref-30)** ["International Customs Day 2022"](http://www.wcoomd.org/en/about-us/international-customs-day/icd-2022.aspx). *www.wcoomd.org*. Retrieved 2022-09-09.

1. **[^](#cite_ref-31)** ["International Customs Day 2021"](http://www.wcoomd.org/en/about-us/international-customs-day/previous-editions/icd-2021.aspx). *www.wcoomd.org*. Retrieved 2022-09-09.

1. **[^](#cite_ref-32)** ["International Customs Day 2020"](http://www.wcoomd.org/en/about-us/international-customs-day/previous-editions/icd-2020.aspx). *www.wcoomd.org*. Retrieved 2022-09-09.

1. **[^](#cite_ref-33)** ["International Customs Day 2019"](http://www.wcoomd.org/en/about-us/international-customs-day/previous-editions/icd-2019.aspx). *www.wcoomd.org*. Retrieved 2019-02-24.

1. **[^](#cite_ref-34)** ["International Customs Day 2018"](http://www.wcoomd.org/en/about-us/international-customs-day/previous-editions/icd-2018.aspx). *www.wcoomd.org*. Retrieved 2019-02-24.

1. **[^](#cite_ref-35)** ["International Customs Day (2009 - 2018)"](http://www.wcoomd.org/en/about-us/international-customs-day/previous-editions.aspx). *www.wcoomd.org*. Retrieved 2019-02-24.

## External links

Wikimedia Commons has media related to [Customs services](https://commons.wikimedia.org/wiki/Category:Customs_services).

- [World Customs Organization](http://www.wcoomd.org)

- [EU Customs](http://ec.europa.eu/taxation_customs/index_en.htm)

v t e Customs services by country Africa Algeria Angola Benin Botswana Burkina Faso Burundi Cameroon Cape Verde Central African Republic Chad Comoros Democratic Republic of the Congo Republic of the Congo Côte d'Ivoire (Ivory Coast) Djibouti Egypt Equatorial Guinea Eritrea Ethiopia Gabon The Gambia Ghana Guinea Guinea-Bissau Kenya Lesotho Liberia Libya Madagascar Malawi Mali Mauritania Mauritius Morocco Mozambique Namibia Niger Nigeria Rwanda São Tomé and Príncipe Senegal Seychelles Sierra Leone Somalia South Africa South Sudan Sudan Swaziland Tanzania Togo Tunisia Uganda Zambia Zimbabwe Americas Antigua and Barbuda Argentina Bahamas Barbados Belize Bolivia Brazil Canada Chile Colombia Agency Enforcement Costa Rica Cuba Dominica Dominican Republic Ecuador El Salvador Grenada Guatemala Guyana Haiti Honduras Jamaica Mexico Nicaragua Panama Paraguay Peru St. Kitts and Nevis Saint Lucia Suriname St. Vincent and the Grenadines Trinidad and Tobago United States Uruguay Venezuela Asia Afghanistan Bahrain Bangladesh Bhutan Brunei Cambodia China Mainland Hong Kong Macau India Indonesia Iran Iraq Israel Japan Jordan Kazakhstan North Korea South Korea Kuwait Kyrgyzstan Laos Lebanon Malaysia Maldives Mongolia Myanmar Nepal Oman Pakistan Palestine Philippines Qatar Saudi Arabia Singapore Sri Lanka Syria Republic of China (Taiwan) Tajikistan Thailand Timor-Leste Turkmenistan United Arab Emirates Uzbekistan Vietnam Yemen Europe Albania Andorra Armenia Austria Azerbaijan Belarus Belgium Bosnia and Herzegovina Bulgaria Croatia Cyprus Czech Republic Denmark Estonia Finland France Georgia Germany ZFA ZKA ZOLL ZUZ Greece Hungary Iceland Ireland Italy Agencies Enforcement Latvia Liechtenstein Lithuania Luxembourg Malta Moldova Montenegro Netherlands North Macedonia Norway Poland Portugal Romania Russia San Marino Serbia Slovakia Slovenia Spain Sweden Switzerland Turkey Ukraine United Kingdom Akrotiri and Dhekelia Gibraltar Guernsey Jersey Vatican City Oceania Australia Federated States of Micronesia Fiji Kiribati Marshall Islands Nauru New Zealand Palau Papua New Guinea Samoa Solomon Islands Tonga Tuvalu Vanuatu International World Customs Organization European Union Non-recognized Abkhazia Artsakh Kosovo Northern Cyprus Somaliland South Ossetia Transnistria Defunct Australia (till 2009) Czechoslovakia Imperial China Imperial France Soviet Union West Germany United Kingdom HM Customs (till 1909) HM Customs and Excise (till 2005) United States (till 2003) Yugoslavia Border guard Coast guard Customs Law enforcement agency Types Intelligence agency

Authority control databases International GND National United States France BnF data Japan Czech Republic Spain

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Adapted from the Wikipedia article [Customs](https://en.wikipedia.org/wiki/Customs) by Wikipedia contributors ([contributor history](https://en.wikipedia.org/wiki/Customs?action=history)). Available under [Creative Commons Attribution-ShareAlike 4.0 International](https://creativecommons.org/licenses/by-sa/4.0/). Changes may have been made.