RIS RELATED DEFINITIONS

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Customs means The Government Service which is responsible for the administration of Customs law and the collection of duties and taxes and which also has the responsibility for the application of other laws and regulations.

(Source: World Customs Organisation, Glossary of terms 2018)

Previous definition(s)

Customs means the department of the Civil Service that deals with the levying of duties and taxes on imported goods from foreign countries and the control over the export and import of goods, e.g. allowed quota prohibited goods. (Sources: Standard Tracking and Tracing EU/415/2007; P&O Nedlloyd A-Z of shipping terms)

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