Customs
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{{Otheruses4|import/export tariffs||Custom}}
[[Image:ROCCustomsDec.png|right|thumb|[[Republic of China]] (Taiwan) Customs Declaration Form]]
[[Image:Customs, Tolls or Duties - Corporation of Kinsale.jpg|thumb|right|Customs, Tolls or Duties of the Corporation of [[Kinsale]] - 1788 (click image to enlarge)]]
'''Customs''' is an [[authority]] or [[Government agency|agency]] in a [[country]] responsible for collecting and safeguarding [[Duty (economics)|customs duties]] and for controlling the flow of goods including animals, personal effects and [[hazard]]ous items in and out of a country. Depending on local [[legislation]] and regulations, the [[International trade|import]] or [[export]] of some goods may be restricted or forbidden, and the customs agency enforces these rules.<ref name="Chowdhury 1992">Chowdhury, F. L. (1992) Evasion of Customs Duty in Bangladesh, unpublished MBA dissertation submitted to Monash University, Australia.
</ref> The customs agency may be different from the [[immigration]] authority, which monitors persons who leave or enter the country, checking for appropriate documentation, apprehending people wanted by international [[search warrant]]s, and impeding the entry of others deemed dangerous to the country.
A customs [[Duty (economics)|duty]] is a [[tariff]] or [[tax]] on the import of or export of goods. In [[England]], customs duties were traditionally part of the ''customary [[revenue]]'' of the [[Monarch|king]], and therefore did not need [[parliament]]ary consent to be levied, unlike [[excises|excise duty]], [[land tax]], or other forms of taxes.
Commercial goods not yet cleared through customs are held in a [[customs area]], often called a bonded store, until processed. All authorized ports are recognized customs area.
== Red and Green Channels ==
Customs procedures for arriving passengers at many [[international airport]]s, and some road crossings, are separated into Red and Green Channels.<ref>[http://app.ica.gov.sg/travellers/entry/dual_channel.asp Dual-Channel System - Travellers' Info Guide - Immigration & Checkpoints Authority (ICA) - Singapore<!-- Bot generated title -->]</ref><ref>http://www.toll.no/upload/Dokumenter/brosjyrer_veiledere/Reisende_ENG.pdf</ref> Passengers with goods to declare (carrying items above the permitted customs limits and/or carrying prohibited items) should go through the Red Channel. Passengers with nothing to declare (carrying goods within the customs limits only and not carrying prohibited items) can go through the Green Channel. Passengers going through the Green Channel are only subject to spot checks and save time. But, if a passenger going through the Green Channel is found to have goods above the customs limits on them or carrying prohibited items, they may be prosecuted for making a false declaration to customs, by virtue of having gone through the Green Channel.
[[Canada]] and the [[United States]] do not operate a red and green channel system.
Airports within the [[European Union|EU]] also have a Blue Channel. As the [[European Union|EU]] is a [[customs union]], travellers between EU countries do not have to pay customs duties. VAT and Excise duties may be applicable if the goods are subsequently sold, but these are collected when the goods are sold, not at the border. Passengers arriving from other EU countries should go through the Blue Channel. [[Bag tag|Luggage tickets]] for checked in luggage within the EU are green-edged so they may be identified.<ref>[http://ec.europa.eu/taxation_customs/customs/customs_controls/baggage_controls/index_en.htm#exit EUROPA - Taxation and Customs Union / Baggage controls<!-- Bot generated title -->]</ref><ref>http://ec.europa.eu/taxation_customs/resources/images/etiquette_verte.gif</ref>
==Privatization of customs==
Customs is an important part of the government involved in one of the three basic functions of a government, namely, administration, maintenance of law, order and justice and collection of revenue. However, in a bid to get Customs rid of corruption, many countries have partly privatized its Customs. This has occurred by way of engagement of [[Pre-shipment Inspection Agency]] who examine the cargo and verify the declared value before importation is effected and the nation Customs is obliged to accept the report of the agency for the purpose of assessment of leviable duties and taxes at the port of entry. While engaging a preshipment inspection agency may appear justified in a country with an inexperienced or inadequate Customs establishment, the measure has not really been able to plug the loophole and protect revenue. It has been found that evasion of Customs duty escalated when pre-shipment agency took over. <ref name="Chowdhury 2006">Chowdhury, F. L. (2006) Corrupt bureaucracy and privatization of Customs in Bangladesh, Pathok Samabesh, Dhaka.</ref>It has also been alleged that such involvement of such agencies has been causing delay in the shipment process. <ref name="Chowdhury 1992"/> Privatization of Customs has been viewed as a fatal remedy. <ref name="Chowdhury 2006"/>
== See also==
*[[World Customs Organization]]
=== Customs service by country ===
* [[Australian Customs Service]]
* [[Canada Border Services Agency]]
* [[Chinese Maritime Customs Service]]
* [[Customs Administration of the Czech]] (in Czech: [[Celní správa České republiky]]) http://www.cs.mfcr.cz/cmsgrc/
* [[Custom Service of Slovakia]] (in Slovak: [[Colná správa Slovenskej republiky]]) http://www.colnasprava.sk/
* [[Federal Customs Service of Russia]]
* [[Guardia di Finanza]] Italian Customs Police
* [[Her Majesty's Revenue and Customs]] ([[United Kingdom]])
* [[New Zealand Customs Service]]
* [[U.S. Customs and Border Protection]]
* [[Customs and Excise Department (Hong Kong)]]
* [[Sri Lanka Customs]]
== References ==
{{reflist}}
== External links ==
* [http://www.wcoomd.org World Customs Organization]
* [http://www.customs.gov.au/site/page.cfm?u=5663 Australian Harmonized System 2007]
* [http://www.infodriveindia.in/HS-Codes/Default.aspx Indian Harmonized System 2007]
* [http://www.infodriveindia.in/Indian-Customs-Duty/Default.aspx Indian Import Duty]
* [http://personalimport.blogspot.com/ Customs procedures for Post and Courier in India]
* [http://www.marketrans.com/resources_center.html#a1 Canada U.S. Customs Documents]
* [http://www.cbr.gov.pk/ Pakistan Customs]
* [http://www.paccs.gov.pk/ Pakistan Automated Customs System]
[[Category:International law]]
[[Category:Customs duties| ]]
[[Category:Customs services]]
[[Category:Export and import control]]
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