Customs

Customs refers to the administrative agency established by a country's government responsible for supervising inbound and outbound goods, means of transport, personnel, and articles, and for collecting tariffs and other taxes and fees. In foreign trade, customs is an indispensable link in the cross-border movement of goods. Its core functions include: declaration review, inspection, taxation, release, bonded supervision, and anti-smuggling. Use scenarios cover import and export declaration, transit, return shipment, and processing trade manual verification. Notes: Enterprises must accurately classify commodity codes (HS Code) and truthfully declare value, origin, and trade mode, otherwise they may face inspection, fines, or delays; customs regulations, de minimis thresholds, and clearance times vary greatly among countries. Difference from 'Customs Clearance': customs is the institution, while customs clearance is the process of completing customs formalities; difference from 'Tariff/Duty': customs is the enforcing body, while tariff/duty is one of the taxes collected by customs. Foreign trade practitioners should be familiar with customs facilitation measures such as AEO certification and the Single Window to improve clearance efficiency.