The movement of people across a country’s borders is usually controlled by immigration authorities. The movement of all other things – for example, goods, hazardous items, vehicles, and animals – is controlled by a government department, agency, service or authority called customs. In general, a customs department decides what can or cannot enter or leave a country, how much should be paid in terms of duty (tax) for that to happen, and prevents the illegal import and export of banned or dangerous goods.
Every country has its own laws and regulations relating to the import and export of goods. However, for the purposes of business and international trade, some of these laws and regulations are governed by formal international agreements. This ensures security, and facilitates and expedites the clearance of goods in an efficient manner.
In This Report:
- What is “customs”?
- Which organisations have received recognition for customs excellence?
- How have organisations reached high levels of success in customs or customs-related services?
- What research has been undertaken into customs?
- What tools and methods are used to achieve high levels of success in customs?
- How can customs services be measured?
- What do business leaders say about customs?
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