Customs

Customs administration, often the customs (French douane ), is a broad term for one or more (usually national) authorities, which receive their primary tasks from the collection of customs and excise duties and the supervision of cross-border movement of goods under the customs legislation. In addition, depending on the country, to add special tasks, such as in Germany and Austria fight against undeclared work, in Italy tasks of general border protection or in Switzerland, the collection of incentive taxes, for example on volatile organic compounds.

Definition

A customs administration which is authorized for the application of the customs legislation competent authority in the customs territory of the State. The portfolio of these responsibilities can be very different from country to country, ranging from the most traditional tasks such as tax collection and smuggling continue to fight undeclared work, protection of mining rights in the North Sea, etc.

Most - but not always - the customs administrations of the respective tax authorities are affiliated with or are themselves financial authorities (eg in Germany and most EU countries); in some cases, however, is the safety aspect in the foreground, about to fight terrorism (USA, Canada, etc.).

Some national customs administrations

The Customs Administration is not responsible for the Wegzoll (see toll ).

Guardia Civil ( customs ) and Servicio de Vigilancia Aduanera ( customs investigation service )

Implementation of economic measures, for example, monitors the FCA, for example, the import and export of certain goods or creates statistics for foreign trade and international transit. Protection against smuggling, piracy and responsible for compliance with prohibitions and restrictions. See also: Swiss customs territory

Customs control in the USA (2005 )

Vehicle of the Czech Customs

Mobile X-ray of the German customs

The German customs cruiser Helgoland ( a SWATH ship) arriving in the port of Cuxhaven.

Internationally

  • World Customs Organization ( WCO )
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