Customs clearance is a completing of all activities provided for under the rules of customs procedures, related to the acquisition of goods, persons, baggage through the customs border of the country, which are subject to customs control.
Place of customs clearance is meant the area designated by the agencies in consultation with the Director of the Customs Office. The place of customs clearance are also railway conveyances transporting travelers in international traffic when driving on properly marked stretch of railway. Customs controls it checks the goods by the customs authorities in order to secure compliance of foreign trade with the laws and international treaties. Control may be imposed on full supply of goods or just a random part of it. It takes place in the presence of the importer, the consignee, the shipper or without the participation of the person concerned. It goal is to determine the rate of customs duty calculation, which will be taken up by the customs office. The duty is imposed according to the goods on the customs declaration and the rates applicable on that day.
- Dixit, A., & Norman, V. (1980). Theory of international trade: A dual, general equilibrium approach. Cambridge University Press.
- Hsu, C. I., Shih, H. H., & Wang, W. C. (2009). Applying RFID to reduce delay in import cargo customs clearance process. Computers & Industrial Engineering, 57(2), 506-519.