GlossaryEN1 min readUpdated: Jun 26, 2026
Customs authorities
Customs authorities are the government agencies responsible for supervising and processing the cross-border movement of goods.
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Customs authorities are the government agencies responsible for supervising and processing the cross-border movement of goods. Importers, exporters, and freight forwarders engage with them daily: customs validate declarations, verify tariff classifications and certificates of origin, assess and collect import duties and VAT, inspect suspect consignments, and enforce penalties for non-compliance. Beyond revenue collection, they protect domestic markets through correct tariff application and intercept prohibited or counterfeit goods. In the EU, national customs administrations operate under the unified legal framework of the Union Customs Code. Customs authorities are distinct from border authorities more broadly: their mandate focuses specifically on duties, tariffs, and customs procedures, not on passport controls or general border security.
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