Customs Office (customs House) - in international trade, is a public administration body created for the sole purpose, of imposing taxes and customs on products on state borders.
Customs office tasks
- approval of goods and other actions provided required by customs legislation,
- Making and collection of customs duties,
- Making and collection of excise duty,
- Making and collection of tax on imported goods and services,
- Customs supervision and customs control,
- Specific tax supervision
- Prevention and combating of tax and customs crime,
- Perform other tasks defined in separate regulations.
Functions of customs offices
Customs authorities act in accordance with the customs rules:
- Customs Office of entry receives goods brought into the customs territory, where they are subjected to entry control and risk assessment.
- Customs Office of exit is place where the goods must be presented before they leave the customs territory, where they will be subject to customs controls relating to the completion of exit formalities.
- Dixit, A., & Norman, V. (1980). Theory of international trade: A dual, general equilibrium approach. Cambridge University Press.