# Customs regulations

*Last updated: 2026-06-22*

> When a freight forwarder lodges an import entry, customs regulations take immediate effect: they determine which documents must be submitted, how goods are classified under the tariff schedule, what duties apply, and what inspections authorities may carry out.

When a freight forwarder lodges an import entry, customs regulations take immediate effect: they determine which documents must be submitted, how goods are classified under the tariff schedule, what duties apply, and what inspections authorities may carry out. Rooted in national law, customs regulations are broadly harmonised through international frameworks such as the WTO Customs Valuation Agreement or, within the EU, the Union Customs Code. They serve fiscal purposes, protect the domestic market, and function as instruments of trade and security policy. Non-compliance can result in shipment delays, additional duty assessments, or penalties.

**Source:** [https://www.wco.int](https://www.wco.int)

## Quick Facts

| Property | Value |
|---|---|
| Term | Customs regulations |
| Language | EN |
| Word count | 93 |
| Last updated | 2026-06-22 |
| Source | https://www.wco.int |

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