customs


customs
This term is usually applied to those taxes which are payable upon goods and merchandise imported or exported. Pollock v. Farmer's Loan & Trust Co., 158 U.S. 601, 15 S.Ct. 912, 39 L.Ed. 1108.
The duties, toll, tribute, or tariff payable upon merchandise exported or imported. Federal agency responsible for assessing imported goods collecting duties.
See 19 U.S.C.A.
See also customs duties
- Customs Service
@ Customs and Patent Appeals Court
This court was established in 1929 under Article III of the Constitution of the United States as successor to the United States Court of Customs Appeals. The Court was abolished by the Federal Courts Improvement Act of 1982. Matters formerly handled by this Court are now under the jurisdiction of the United States Court of Appeals for the Federal Circuit.
@ customs broker
Licensed agent or broker whose function is to handle the process of clearing goods through customs
@ Customs Court
A court created in 1890 as the Board of United States General Appraisers and given this name in 1926. The name of the Court was changed in 1980 to the Court of International Trade.
@ customs duties
Taxes on the importation and exportation of commodities, merchandise and other goods. The tariff or tax assessed upon merchandise, imported from, or exported to a foreign country.
See 19 U.S.C.A. Tax levied by federal government on goods shipped into U.S., though in other countries it may include export taxes as well.
See also customs
@ Customs House
- Customs Service
@ Customs Service
The United States Customs Service collects the revenue from imports and enforces customs and related laws and also administers the Tariff Act of 1930, as amended, and other customs laws. Some of the responsibilities which the Customs Service is specifically charged with are as follows: properly assessing and collecting customs duties, excise taxes, fees, and penalties due on imported merchandise; interdicting and seizing contraband, including narcotics and illegal drugs; processing persons, carriers, cargo, and mail into and out of the United States; administering certain navigation laws; detecting and apprehending persons engaged in fraudulent practices designed to circumvent customs and related laws; protecting American business and labor by enforcing statutes and regulations such as the Anti-dumping Act; countervailing duty; copyright, patent, and trademark provisions; quotas; and marking requirements for imported merchandise.
@

Black's law dictionary. . 1990.

Look at other dictionaries:

  • Customs — Cus‧toms [ˈkʌstəmz] also customs noun [uncountable] ORGANIZATIONS 1. the government department responsible for collecting the tax on goods that have been brought into the country and making sure that illegal goods are not imported or exported: •… …   Financial and business terms

  • customs — n. pl. 1. money collected under a tariff; a duty imposed on imported goods. Syn: customs duty, custom, impost. [WordNet 1.5] 2. the government department administering the collection of import tariffs. Used with as singular verb. [PJC] 3. that… …   The Collaborative International Dictionary of English

  • customs — index protocol (etiquette) Burton s Legal Thesaurus. William C. Burton. 2006 customs …   Law dictionary

  • customs — are established ways of thinking and acting in societies. They have been studied at various levels. Ethnographic accounts detail the routine minutiae of daily life. At a greater level of complexity the rules implicit in these routines can be… …   Dictionary of sociology

  • customs — ► PLURAL NOUN 1) the duties levied by a government on imported goods. 2) the official department that administers and collects such duties. ORIGIN originally meaning a customary due paid to a ruler, later duty levied on goods on their way to… …   English terms dictionary

  • Customs — This article is about import/export tariffs. For other uses, see Custom (disambiguation). Customs, Tolls or Duties of the Corporation of Kinsale (1788) Customs is an authority or agency in a country responsible for collecting and safeguarding cus …   Wikipedia

  • customs — This term is usually applied to those taxes which are payable upon goods and merchandise imported or exported. Pollock v. Farmer s Loan & Trust Co., 158 U.S. 601, 15 S.Ct. 912, 39 L.Ed. 1108. The duties, toll, tribute, or tariff payable upon… …   Black's law dictionary

  • customs — noun ADJECTIVE ▪ French, UK, US, etc. VERB + CUSTOMS ▪ clear, go through ▪ We cleared customs by five o clock …   Collocations dictionary

  • customs — n. 1) to clear, get through, go through, pass through customs (we got through customs very quickly) 2) to dear, get smt. through customs (we got the toys through customs without difficulty) 3) to declare smt. at customs * * * [ kʌstəmz] get… …   Combinatory dictionary

  • customs — / kʌstəmz/ plural noun the government department which organises the collection of taxes on imports, or an office of this department at a port or airport ● He was stopped by customs. ● Her car was searched by customs. ♦ to go through customs to… …   Marketing dictionary in english


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