{"@context":"https://schema.org","@type":"DefinedTerm","name":"Customs Act","description":"Customs authorities, importers, exporters, and freight forwarders all operate within the framework of the Customs Act: the primary legislation governing the movement of goods across a country's borders. It covers tariff classification, customs valuation, rules of origin, declaration procedures, and the rights and obligations of all parties involved. Penalties for misdeclaration, powers of seizure, and appeal rights are embedded in the same body of law. In the European Union, the Union Customs Co","inDefinedTermSet":{"@type":"DefinedTermSet","name":"Frachtportal Logistics Glossary","url":"https://www.freight-academy.com/en/glossary"},"url":"https://www.freight-academy.com/en/glossary/customs-act","inLanguage":"en","dateModified":"2026-06-26T15:12:30.575131","citation":"https://taxation-customs.ec.europa.eu/customs-4/union-customs-code_en","markdownMirror":"https://www.freight-academy.com/api/md/glossary/en/customs-act","provider":{"@type":"Organization","name":"Frachtportal","url":"https://www.freight-academy.com"},"quickSummary":"Customs Act · Customs authorities, importers, exporters, and freight forwarders all operate within the framework of the Customs Act: the primary legislation governing the movement of goods across a country's borders. · Quelle: https://taxation-customs.ec.europa.eu/customs-4/union-customs-code_en"}