Introduction to Customs Law
This is the main purpose of customs law
Regulating the flow of goods across borders while ensuring compliance with national laws
This is the supreme legal source for customs law in most countries
The Constitution
This is the main responsibility of a competent customs authority
Enforcing customs laws and regulations at borders
The organic structure of customs refers to how this is arranged within a country
The organization of customs authorities and their functions
These agreements allow federal customs authorities to work together with these regional governments
Federative entities (such as states or local governments)
This term refers to the government agency or authority responsible for enforcing customs regulations
Customs authority
These are laws passed by the legislature that establish general customs rules and procedures
Statutes (or acts)
Competent customs authorities are responsible for collecting this type of government revenue on imported goods
Customs duties (or tariffs)
This is the highest level of authority in the customs structure, usually part of the Ministry of Finance or Economy
The central customs administration (or national customs authority)
The main purpose of administrative cooperation agreements in customs is to improve this
Efficiency in enforcing customs laws and collecting revenues
This type of duty is imposed on imported goods to protect domestic industries from foreign competition
A tariff
These are detailed rules issued by the executive branch to implement customs legislation
Regulations or decrees
Besides revenue collection, customs authorities also play this role in protecting society from prohibited or dangerous goods
Ensuring security and safety by controlling restricted imports and exports
These offices are located at ports, airports, and border crossings to directly supervise imports and exports
Local or regional customs offices
Under these agreements, federative entities often help with this specific customs task, especially in border and port areas
Inspection and monitoring of goods
This international agreement provides a standardized system for classifying traded goods
The Harmonized System (HS Code)
This type of source comes from international agreements that harmonize customs rules among countries
International treaties or conventions
This international agreement encourages cooperation between competent customs authorities to simplify and harmonize customs procedures
The Revised Kyoto Convention
Within the organic structure, this division is typically responsible for risk management, inspections, and preventing smuggling
The customs enforcement or control division
These agreements are based on this legal principle, which allows federal and state authorities to share powers in customs-related matters
The principle of cooperative federalism
This principle of customs law allows goods to be temporarily imported without payment of duties, provided they are re-exported within a set timeframe
Temporary admission (or inward processing)
These are non-legally binding but influential materials, such as academic writings or judicial doctrine, used to interpret and apply customs law
Doctrinal sources (or scholarly writings)
This principle states that only the designated government body has the legal power to apply and enforce customs regulations within a country’s territory
The principle of customs authority competence (exclusive jurisdiction)
This principle ensures that customs authorities are organized in a hierarchy where each level has defined powers and responsibilities
The principle of administrative hierarchy (or chain of command)
Through these agreements, federative entities may assist in combating these two major risks in customs operations
Smuggling and tax evasion