The role of custom and customs duty Done by Madina Vahobova

Customs Customs is an authority or agency in a country responsible for collecting customs duties and for controlling the flow of goods, including animals, transports, personal effects, and hazardous items, into and out of a countryauthorityagencycustoms dutieshazardous

The movement of people into and out of a country is normally monitored by immigration authorities, under a variety of names and arrangements. The immigration authorities normally check for appropriate documentation, verify that a person is entitled to enter the country, apprehend people wanted by domestic or international arrest warrants, and impede the entry of people deemed dangerous to the country.arrest warrants

In most countries, customs are attained through government agreements and international laws. A customs duty is a tariff or tax on the importation (usually) or exportation (unusually) of goods.tarifftax

Roles and responsibilities The principal roles of the Customs Service include: exercising customs control on the commercial international exchange assessing and collecting customs duties and taxes in the part calculated at the State's border (VAT, excise) fighting against smuggling activity and counteracting customs fraud.

As a key border agency Customs plays a critical role in trade facilitation, revenue collection, community protection and national security and can make a major contribution to enhancing national competitiveness.

some general issues or themes are emerging that suggest the future role and priorities of customs. First, in spite of declining tariff rates brought about by successive rounds of trade liberalization, the revenue mobilization and control functions of customs are likely to remain substantial, for several reasons

(a) the fiscal dependency on customs revenues is likely to linger for some time, in light of the difficulty many developing countries encounter in broadening their tax bases; (b) imports will probably constitute a major tax base for levying VAT, and customs is well positioned to control the goods at the time of importation;

Second, in all countries, customs will continue to collect trade data for statistical and regulatory purposes.

The third,customs will continue to be responsible for effective and efficient border management to facilitate trade, a major contributor to the international competitiveness of nations.

This will occur regardless of whether trade facilitation is formally incorporated into multilateral trade negotiations. As such, harmonizing, simplifying, and effectively coordinating all national border management requirements and commitments will remain priority responsibilities of customs.

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