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
Customs office tasks include a variety of functions related to enforcing taxes and customs regulations on goods crossing state borders. These tasks include:
- Approval of goods and other actions required by customs legislation: This includes inspecting and clearing goods for entry into the country, as well as ensuring that all necessary documentation and paperwork is in order.
- Making and collection of customs duties: Customs duties are taxes imposed on imported goods. Customs officials are responsible for calculating and collecting these taxes from individuals and businesses bringing goods into the country.
- Making and collection of excise duty: Excise duty is a tax imposed on certain goods such as tobacco and alcohol. Customs officials are responsible for calculating and collecting this tax from individuals and businesses importing these goods.
- Making and collection of tax on imported goods and services: Customs officials are responsible for collecting taxes on imported goods and services, including sales tax and value-added tax.
- Customs supervision and control: Customs officials are responsible for ensuring compliance with customs regulations and laws. This includes conducting inspections and audits, as well as enforcing penalties for violations.
- Specific tax supervision: Customs officials are responsible for enforcing specific tax laws, such as anti-dumping laws, which are designed to protect domestic industries from foreign competition.
- Prevention and combating of tax and customs crime: Customs officials are responsible for preventing and investigating tax and customs-related crimes, such as smuggling and fraud.
- Perform other tasks defined in separate regulations: Customs officials may be responsible for additional tasks as defined by national or international laws and regulations.
Functions of customs offices
The functions of customs offices are designed to ensure compliance with customs regulations and to collect taxes and duties on goods crossing state borders. These functions include:
- Customs Office of entry: This is the point where goods are first presented for inspection and clearance upon entering the customs territory. Customs officials at the office of entry are responsible for inspecting the goods, verifying the accompanying documentation and paperwork, and assessing any applicable taxes and duties. They will also conduct risk assessment on the goods before releasing them for importation.
- Customs Office of exit: This is the point where goods are presented for inspection and clearance before they leave the customs territory. Customs officials at the office of exit are responsible for ensuring that all necessary export formalities have been completed, including the payment of any taxes and duties that are applicable. They will also conduct any necessary inspections of the goods before they are cleared for export.
In summary, the customs office is a government body responsible for enforcing taxes and customs regulations on goods crossing state borders. Its tasks include receiving and approving goods, collecting customs duties and taxes, supervising and controlling customs compliance, preventing and combating tax and customs crimes, and performing other tasks as defined by regulations. The customs office also includes entry and exit points where goods are inspected and cleared for entry or exit from the customs territory.
- Dixit, A., & Norman, V. (1980). Theory of international trade: A dual, general equilibrium approach. Cambridge University Press.