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.

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