Customs is a state authority that is responsible for monitoring and regulating the cross-border movement of goods. The main tasks of customs include:
- The collection of duties and taxes on imported and exported goods.
- Combating illegal activities such as smuggling and fraud.
- The enforcement of trade policies, import restrictions and export controls.
- Monitoring the import and export of goods to ensure compliance with national and international laws and regulations.
- Protecting the economy, the security of the country and the health of the population by controlling the flow of goods.
Customs duties can also be defined as the fees charged for importing or exporting goods across a country border. These fees serve various purposes, such as regulating trade, protecting domestic industry from foreign competition, or generating revenue for the state.