Legal basis for customs

Customs is the system of laws, administrative procedures and organizational bodies governing the cross-border movement of goods, including the assessm...

A document prescribed by customs authorities used to declare the value, origin and other customs-relevant information of goods, required for import or...

A statute that governs customs duties, tariff classification, border controls, and procedures for import and export, including declarations, inspectio...

A customs code, also known as a tariff code or HS code, is an internationally standardized numeric classification system used for the identification a...

A customs debt is the legal obligation to pay customs duties, taxes and any other charges arising in connection with the import, export or transit of ...

Customs laws are the legal provisions that regulate the import, export, and transit of goods across national borders, including the assessment of duti...