GlossaryEN1 min readUpdated: Jun 26, 2026
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.
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Source: https://taxation-customs.ec.europa.eu/customs-4/union-customs-code_en
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Definition & Explanation
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 Code (UCC) fulfils this role and supersedes conflicting national provisions of member states. Countries outside the EU—such as Switzerland or the United Kingdom—maintain their own standalone customs acts, generally aligned with World Customs Organization (WCO) standards.
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