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class="vector-toc-list"> <li id="toc-Taxation" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Taxation"> <div class="vector-toc-text"> <span class="vector-toc-numb">1.1</span> <span>Taxation</span> </div> </a> <ul id="toc-Taxation-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Trade_facilitation" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Trade_facilitation"> <div class="vector-toc-text"> <span class="vector-toc-numb">1.2</span> <span>Trade facilitation</span> </div> </a> <ul id="toc-Trade_facilitation-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Security" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Security"> <div class="vector-toc-text"> <span class="vector-toc-numb">1.3</span> <span>Security</span> </div> </a> <ul id="toc-Security-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Privatization_of_customs" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Privatization_of_customs"> <div class="vector-toc-text"> <span class="vector-toc-numb">2</span> <span>Privatization of customs</span> </div> </a> <ul id="toc-Privatization_of_customs-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Red_and_green_channels" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Red_and_green_channels"> <div class="vector-toc-text"> <span class="vector-toc-numb">3</span> <span>Red and green channels</span> </div> </a> <button aria-controls="toc-Red_and_green_channels-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> <span class="vector-icon mw-ui-icon-wikimedia-expand"></span> <span>Toggle Red and green channels subsection</span> </button> <ul id="toc-Red_and_green_channels-sublist" class="vector-toc-list"> <li id="toc-Blue_channel" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Blue_channel"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.1</span> <span>Blue channel</span> </div> </a> <ul id="toc-Blue_channel-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Red_point_phone" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Red_point_phone"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.2</span> <span>Red point phone</span> </div> </a> <ul id="toc-Red_point_phone-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Summary_of_basic_custom_rules" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Summary_of_basic_custom_rules"> <div class="vector-toc-text"> <span class="vector-toc-numb">4</span> <span>Summary of basic custom rules</span> </div> </a> <button aria-controls="toc-Summary_of_basic_custom_rules-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> <span class="vector-icon mw-ui-icon-wikimedia-expand"></span> <span>Toggle Summary of basic custom rules subsection</span> </button> <ul id="toc-Summary_of_basic_custom_rules-sublist" class="vector-toc-list"> <li id="toc-Europe" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Europe"> <div class="vector-toc-text"> <span class="vector-toc-numb">4.1</span> <span>Europe</span> </div> </a> <ul id="toc-Europe-sublist" class="vector-toc-list"> <li id="toc-Germany" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Germany"> <div class="vector-toc-text"> <span class="vector-toc-numb">4.1.1</span> <span>Germany</span> </div> </a> <ul id="toc-Germany-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Romania" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Romania"> <div class="vector-toc-text"> <span class="vector-toc-numb">4.1.2</span> <span>Romania</span> </div> </a> <ul id="toc-Romania-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Italy" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Italy"> <div class="vector-toc-text"> <span class="vector-toc-numb">4.1.3</span> <span>Italy</span> </div> </a> <ul id="toc-Italy-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Czech_Republic_and_Slovakia" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Czech_Republic_and_Slovakia"> <div class="vector-toc-text"> <span class="vector-toc-numb">4.1.4</span> <span>Czech Republic and Slovakia</span> </div> </a> <ul id="toc-Czech_Republic_and_Slovakia-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Ukraine" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Ukraine"> <div class="vector-toc-text"> <span class="vector-toc-numb">4.1.5</span> <span>Ukraine</span> </div> </a> <ul id="toc-Ukraine-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-The_Americas" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#The_Americas"> <div class="vector-toc-text"> <span class="vector-toc-numb">4.2</span> <span>The Americas</span> </div> </a> <ul id="toc-The_Americas-sublist" class="vector-toc-list"> <li id="toc-Canada" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Canada"> <div class="vector-toc-text"> <span class="vector-toc-numb">4.2.1</span> <span>Canada</span> </div> </a> <ul id="toc-Canada-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-United_States" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#United_States"> <div class="vector-toc-text"> <span class="vector-toc-numb">4.2.2</span> <span>United States</span> </div> </a> <ul id="toc-United_States-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Uruguay" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Uruguay"> <div class="vector-toc-text"> <span class="vector-toc-numb">4.2.3</span> <span>Uruguay</span> </div> </a> <ul id="toc-Uruguay-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Argentina" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Argentina"> <div class="vector-toc-text"> <span class="vector-toc-numb">4.2.4</span> <span>Argentina</span> </div> </a> <ul id="toc-Argentina-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Asia" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Asia"> <div class="vector-toc-text"> <span class="vector-toc-numb">4.3</span> <span>Asia</span> </div> </a> <ul id="toc-Asia-sublist" class="vector-toc-list"> <li id="toc-Indonesia" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Indonesia"> <div class="vector-toc-text"> <span class="vector-toc-numb">4.3.1</span> <span>Indonesia</span> </div> </a> <ul id="toc-Indonesia-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> </ul> </li> <li id="toc-International_Customs_Day" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#International_Customs_Day"> <div class="vector-toc-text"> <span class="vector-toc-numb">5</span> <span>International Customs Day</span> </div> </a> <ul id="toc-International_Customs_Day-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-See_also" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#See_also"> <div class="vector-toc-text"> <span class="vector-toc-numb">6</span> <span>See also</span> </div> </a> <ul id="toc-See_also-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-References" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#References"> <div class="vector-toc-text"> <span class="vector-toc-numb">7</span> <span>References</span> </div> </a> <ul id="toc-References-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-External_links" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#External_links"> <div class="vector-toc-text"> <span class="vector-toc-numb">8</span> <span>External links</span> </div> </a> <ul id="toc-External_links-sublist" class="vector-toc-list"> </ul> </li> </ul> </div> </div> </nav> </div> </div> <div class="mw-content-container"> <main id="content" class="mw-body"> <header class="mw-body-header vector-page-titlebar"> <nav aria-label="Contents" class="vector-toc-landmark"> <div id="vector-page-titlebar-toc" class="vector-dropdown vector-page-titlebar-toc vector-button-flush-left" > <input type="checkbox" id="vector-page-titlebar-toc-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-page-titlebar-toc" class="vector-dropdown-checkbox " aria-label="Toggle the table of contents" > <label id="vector-page-titlebar-toc-label" for="vector-page-titlebar-toc-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only " aria-hidden="true" ><span class="vector-icon mw-ui-icon-listBullet mw-ui-icon-wikimedia-listBullet"></span> <span class="vector-dropdown-label-text">Toggle the table of contents</span> </label> <div class="vector-dropdown-content"> <div id="vector-page-titlebar-toc-unpinned-container" class="vector-unpinned-container"> </div> </div> </div> </nav> <h1 id="firstHeading" class="firstHeading mw-first-heading"><span class="mw-page-title-main">Customs</span></h1> <div id="p-lang-btn" class="vector-dropdown mw-portlet mw-portlet-lang" > <input type="checkbox" id="p-lang-btn-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-p-lang-btn" class="vector-dropdown-checkbox mw-interlanguage-selector" aria-label="Go to an article in another language. Available in 71 languages" > <label id="p-lang-btn-label" for="p-lang-btn-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--action-progressive mw-portlet-lang-heading-71" aria-hidden="true" ><span class="vector-icon mw-ui-icon-language-progressive mw-ui-icon-wikimedia-language-progressive"></span> <span class="vector-dropdown-label-text">71 languages</span> </label> <div class="vector-dropdown-content"> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li class="interlanguage-link interwiki-als mw-list-item"><a href="https://als.wikipedia.org/wiki/Zoll_(Beh%C3%B6rde)" title="Zoll (Behörde) – Alemannic" lang="gsw" hreflang="gsw" data-title="Zoll (Behörde)" data-language-autonym="Alemannisch" data-language-local-name="Alemannic" class="interlanguage-link-target"><span>Alemannisch</span></a></li><li class="interlanguage-link interwiki-ar mw-list-item"><a href="https://ar.wikipedia.org/wiki/%D8%AC%D9%85%D8%B1%D9%83" title="جمرك – Arabic" lang="ar" hreflang="ar" data-title="جمرك" data-language-autonym="العربية" data-language-local-name="Arabic" class="interlanguage-link-target"><span>العربية</span></a></li><li class="interlanguage-link interwiki-ast mw-list-item"><a href="https://ast.wikipedia.org/wiki/Aduana" title="Aduana – Asturian" lang="ast" hreflang="ast" data-title="Aduana" data-language-autonym="Asturianu" data-language-local-name="Asturian" class="interlanguage-link-target"><span>Asturianu</span></a></li><li class="interlanguage-link interwiki-az mw-list-item"><a href="https://az.wikipedia.org/wiki/G%C3%B6mr%C3%BCk" title="Gömrük – Azerbaijani" lang="az" hreflang="az" data-title="Gömrük" data-language-autonym="Azərbaycanca" data-language-local-name="Azerbaijani" class="interlanguage-link-target"><span>Azərbaycanca</span></a></li><li class="interlanguage-link interwiki-bn mw-list-item"><a href="https://bn.wikipedia.org/wiki/%E0%A6%B0%E0%A6%AA%E0%A7%8D%E0%A6%A4%E0%A6%BE%E0%A6%A8%E0%A6%BF_%E0%A6%B6%E0%A7%81%E0%A6%B2%E0%A7%8D%E0%A6%95" title="রপ্তানি শুল্ক – Bangla" lang="bn" hreflang="bn" data-title="রপ্তানি শুল্ক" data-language-autonym="বাংলা" data-language-local-name="Bangla" class="interlanguage-link-target"><span>বাংলা</span></a></li><li class="interlanguage-link interwiki-zh-min-nan mw-list-item"><a href="https://zh-min-nan.wikipedia.org/wiki/H%C3%A1i-koan" title="Hái-koan – Minnan" lang="nan" hreflang="nan" data-title="Hái-koan" data-language-autonym="閩南語 / Bân-lâm-gú" data-language-local-name="Minnan" class="interlanguage-link-target"><span>閩南語 / Bân-lâm-gú</span></a></li><li class="interlanguage-link interwiki-be mw-list-item"><a href="https://be.wikipedia.org/wiki/%D0%9C%D1%8B%D1%82%D0%BD%D1%8F" title="Мытня – Belarusian" lang="be" hreflang="be" data-title="Мытня" data-language-autonym="Беларуская" data-language-local-name="Belarusian" class="interlanguage-link-target"><span>Беларуская</span></a></li><li class="interlanguage-link interwiki-be-x-old mw-list-item"><a href="https://be-tarask.wikipedia.org/wiki/%D0%9C%D1%8B%D1%82%D0%BD%D1%8F" title="Мытня – Belarusian (Taraškievica orthography)" lang="be-tarask" hreflang="be-tarask" data-title="Мытня" data-language-autonym="Беларуская (тарашкевіца)" data-language-local-name="Belarusian (Taraškievica orthography)" class="interlanguage-link-target"><span>Беларуская (тарашкевіца)</span></a></li><li class="interlanguage-link interwiki-bg mw-list-item"><a href="https://bg.wikipedia.org/wiki/%D0%9C%D0%B8%D1%82%D0%BD%D0%B8%D1%86%D0%B0" title="Митница – Bulgarian" lang="bg" hreflang="bg" data-title="Митница" data-language-autonym="Български" data-language-local-name="Bulgarian" class="interlanguage-link-target"><span>Български</span></a></li><li class="interlanguage-link interwiki-ca mw-list-item"><a href="https://ca.wikipedia.org/wiki/Duana" title="Duana – Catalan" lang="ca" hreflang="ca" data-title="Duana" data-language-autonym="Català" data-language-local-name="Catalan" class="interlanguage-link-target"><span>Català</span></a></li><li class="interlanguage-link interwiki-cv mw-list-item"><a href="https://cv.wikipedia.org/wiki/%D0%A2%C4%83%D0%BC%D1%85%D0%B0_%C3%A7%D1%83%D1%80%D1%87%C4%95" title="Тăмха çурчĕ – Chuvash" lang="cv" hreflang="cv" data-title="Тăмха çурчĕ" data-language-autonym="Чӑвашла" data-language-local-name="Chuvash" class="interlanguage-link-target"><span>Чӑвашла</span></a></li><li class="interlanguage-link interwiki-cs mw-list-item"><a href="https://cs.wikipedia.org/wiki/Celn%C3%AD_spr%C3%A1va" title="Celní správa – Czech" lang="cs" hreflang="cs" data-title="Celní správa" data-language-autonym="Čeština" data-language-local-name="Czech" class="interlanguage-link-target"><span>Čeština</span></a></li><li class="interlanguage-link interwiki-da mw-list-item"><a href="https://da.wikipedia.org/wiki/Told" title="Told – Danish" lang="da" hreflang="da" data-title="Told" data-language-autonym="Dansk" data-language-local-name="Danish" class="interlanguage-link-target"><span>Dansk</span></a></li><li class="interlanguage-link interwiki-de mw-list-item"><a href="https://de.wikipedia.org/wiki/Zoll_(Beh%C3%B6rde)" title="Zoll (Behörde) – German" lang="de" hreflang="de" data-title="Zoll (Behörde)" data-language-autonym="Deutsch" data-language-local-name="German" class="interlanguage-link-target"><span>Deutsch</span></a></li><li class="interlanguage-link interwiki-et mw-list-item"><a href="https://et.wikipedia.org/wiki/Toll_(asutus)" title="Toll (asutus) – Estonian" lang="et" hreflang="et" data-title="Toll (asutus)" data-language-autonym="Eesti" data-language-local-name="Estonian" class="interlanguage-link-target"><span>Eesti</span></a></li><li class="interlanguage-link interwiki-el mw-list-item"><a href="https://el.wikipedia.org/wiki/%CE%A4%CE%B5%CE%BB%CF%89%CE%BD%CE%B5%CE%B9%CE%B1%CE%BA%CE%AE_%CF%85%CF%80%CE%B7%CF%81%CE%B5%CF%83%CE%AF%CE%B1" title="Τελωνειακή υπηρεσία – Greek" lang="el" hreflang="el" data-title="Τελωνειακή υπηρεσία" data-language-autonym="Ελληνικά" data-language-local-name="Greek" class="interlanguage-link-target"><span>Ελληνικά</span></a></li><li class="interlanguage-link interwiki-es mw-list-item"><a href="https://es.wikipedia.org/wiki/Aduana" title="Aduana – Spanish" lang="es" hreflang="es" data-title="Aduana" data-language-autonym="Español" data-language-local-name="Spanish" class="interlanguage-link-target"><span>Español</span></a></li><li class="interlanguage-link interwiki-eo mw-list-item"><a href="https://eo.wikipedia.org/wiki/Doganejo" title="Doganejo – Esperanto" lang="eo" hreflang="eo" data-title="Doganejo" data-language-autonym="Esperanto" data-language-local-name="Esperanto" class="interlanguage-link-target"><span>Esperanto</span></a></li><li class="interlanguage-link interwiki-eu mw-list-item"><a href="https://eu.wikipedia.org/wiki/Aduana" title="Aduana – Basque" lang="eu" hreflang="eu" data-title="Aduana" data-language-autonym="Euskara" data-language-local-name="Basque" class="interlanguage-link-target"><span>Euskara</span></a></li><li class="interlanguage-link interwiki-fa mw-list-item"><a href="https://fa.wikipedia.org/wiki/%DA%AF%D9%85%D8%B1%DA%A9" title="گمرک – Persian" lang="fa" hreflang="fa" data-title="گمرک" data-language-autonym="فارسی" data-language-local-name="Persian" class="interlanguage-link-target"><span>فارسی</span></a></li><li class="interlanguage-link interwiki-fr mw-list-item"><a href="https://fr.wikipedia.org/wiki/Douane" title="Douane – French" lang="fr" hreflang="fr" data-title="Douane" data-language-autonym="Français" data-language-local-name="French" class="interlanguage-link-target"><span>Français</span></a></li><li class="interlanguage-link interwiki-fy mw-list-item"><a href="https://fy.wikipedia.org/wiki/D%C3%BBane" title="Dûane – Western Frisian" lang="fy" hreflang="fy" data-title="Dûane" data-language-autonym="Frysk" data-language-local-name="Western Frisian" class="interlanguage-link-target"><span>Frysk</span></a></li><li class="interlanguage-link interwiki-gl mw-list-item"><a href="https://gl.wikipedia.org/wiki/Alf%C3%A1ndega" title="Alfándega – Galician" lang="gl" hreflang="gl" data-title="Alfándega" data-language-autonym="Galego" data-language-local-name="Galician" class="interlanguage-link-target"><span>Galego</span></a></li><li class="interlanguage-link interwiki-ko mw-list-item"><a href="https://ko.wikipedia.org/wiki/%EC%84%B8%EA%B4%80" title="세관 – Korean" lang="ko" hreflang="ko" data-title="세관" data-language-autonym="한국어" data-language-local-name="Korean" class="interlanguage-link-target"><span>한국어</span></a></li><li class="interlanguage-link interwiki-hy mw-list-item"><a href="https://hy.wikipedia.org/wiki/%D5%84%D5%A1%D6%84%D5%BD%D5%A1%D5%BF%D5%B8%D6%82%D5%B6" title="Մաքսատուն – Armenian" lang="hy" hreflang="hy" data-title="Մաքսատուն" data-language-autonym="Հայերեն" data-language-local-name="Armenian" class="interlanguage-link-target"><span>Հայերեն</span></a></li><li class="interlanguage-link interwiki-io mw-list-item"><a href="https://io.wikipedia.org/wiki/Dogano" title="Dogano – Ido" lang="io" hreflang="io" data-title="Dogano" data-language-autonym="Ido" data-language-local-name="Ido" class="interlanguage-link-target"><span>Ido</span></a></li><li class="interlanguage-link interwiki-id mw-list-item"><a href="https://id.wikipedia.org/wiki/Pabean" title="Pabean – Indonesian" lang="id" hreflang="id" data-title="Pabean" data-language-autonym="Bahasa Indonesia" data-language-local-name="Indonesian" class="interlanguage-link-target"><span>Bahasa Indonesia</span></a></li><li class="interlanguage-link interwiki-ia mw-list-item"><a href="https://ia.wikipedia.org/wiki/Doana" title="Doana – Interlingua" lang="ia" hreflang="ia" data-title="Doana" data-language-autonym="Interlingua" data-language-local-name="Interlingua" class="interlanguage-link-target"><span>Interlingua</span></a></li><li class="interlanguage-link interwiki-it mw-list-item"><a href="https://it.wikipedia.org/wiki/Dogana" title="Dogana – Italian" lang="it" hreflang="it" data-title="Dogana" data-language-autonym="Italiano" data-language-local-name="Italian" class="interlanguage-link-target"><span>Italiano</span></a></li><li class="interlanguage-link interwiki-ka mw-list-item"><a href="https://ka.wikipedia.org/wiki/%E1%83%A1%E1%83%90%E1%83%91%E1%83%90%E1%83%9F%E1%83%9D" title="საბაჟო – Georgian" lang="ka" hreflang="ka" data-title="საბაჟო" data-language-autonym="ქართული" data-language-local-name="Georgian" class="interlanguage-link-target"><span>ქართული</span></a></li><li class="interlanguage-link interwiki-sw mw-list-item"><a href="https://sw.wikipedia.org/wiki/Forodha" title="Forodha – Swahili" lang="sw" hreflang="sw" data-title="Forodha" data-language-autonym="Kiswahili" data-language-local-name="Swahili" class="interlanguage-link-target"><span>Kiswahili</span></a></li><li class="interlanguage-link interwiki-ky mw-list-item"><a href="https://ky.wikipedia.org/wiki/%D0%91%D0%B0%D0%B6%D1%8B_%D0%BE%D1%80%D0%B3%D0%B0%D0%BD%D0%B4%D0%B0%D1%80%D1%8B" title="Бажы органдары – Kyrgyz" lang="ky" hreflang="ky" data-title="Бажы органдары" data-language-autonym="Кыргызча" data-language-local-name="Kyrgyz" class="interlanguage-link-target"><span>Кыргызча</span></a></li><li class="interlanguage-link interwiki-lv mw-list-item"><a href="https://lv.wikipedia.org/wiki/Muita" title="Muita – Latvian" lang="lv" hreflang="lv" data-title="Muita" data-language-autonym="Latviešu" data-language-local-name="Latvian" class="interlanguage-link-target"><span>Latviešu</span></a></li><li class="interlanguage-link interwiki-lt mw-list-item"><a href="https://lt.wikipedia.org/wiki/Muitin%C4%97" title="Muitinė – Lithuanian" lang="lt" hreflang="lt" data-title="Muitinė" data-language-autonym="Lietuvių" data-language-local-name="Lithuanian" class="interlanguage-link-target"><span>Lietuvių</span></a></li><li class="interlanguage-link interwiki-lmo mw-list-item"><a href="https://lmo.wikipedia.org/wiki/Dovana" title="Dovana – Lombard" lang="lmo" hreflang="lmo" data-title="Dovana" data-language-autonym="Lombard" data-language-local-name="Lombard" class="interlanguage-link-target"><span>Lombard</span></a></li><li class="interlanguage-link interwiki-hu mw-list-item"><a href="https://hu.wikipedia.org/wiki/V%C3%A1m" title="Vám – Hungarian" lang="hu" hreflang="hu" data-title="Vám" data-language-autonym="Magyar" data-language-local-name="Hungarian" class="interlanguage-link-target"><span>Magyar</span></a></li><li class="interlanguage-link interwiki-mk mw-list-item"><a href="https://mk.wikipedia.org/wiki/%D0%A6%D0%B0%D1%80%D0%B8%D0%BD%D0%B0" title="Царина – Macedonian" lang="mk" hreflang="mk" data-title="Царина" data-language-autonym="Македонски" data-language-local-name="Macedonian" class="interlanguage-link-target"><span>Македонски</span></a></li><li class="interlanguage-link interwiki-mg mw-list-item"><a href="https://mg.wikipedia.org/wiki/Fadintseranana" title="Fadintseranana – Malagasy" lang="mg" hreflang="mg" data-title="Fadintseranana" data-language-autonym="Malagasy" data-language-local-name="Malagasy" class="interlanguage-link-target"><span>Malagasy</span></a></li><li class="interlanguage-link interwiki-mzn mw-list-item"><a href="https://mzn.wikipedia.org/wiki/%DA%AF%D9%85%D8%B1%DA%A9" title="گمرک – Mazanderani" lang="mzn" hreflang="mzn" data-title="گمرک" data-language-autonym="مازِرونی" data-language-local-name="Mazanderani" class="interlanguage-link-target"><span>مازِرونی</span></a></li><li class="interlanguage-link interwiki-mn mw-list-item"><a href="https://mn.wikipedia.org/wiki/%D0%93%D0%B0%D0%B0%D0%BB%D1%8C" title="Гааль – Mongolian" lang="mn" hreflang="mn" data-title="Гааль" data-language-autonym="Монгол" data-language-local-name="Mongolian" class="interlanguage-link-target"><span>Монгол</span></a></li><li class="interlanguage-link interwiki-my mw-list-item"><a href="https://my.wikipedia.org/wiki/%E1%80%A1%E1%80%80%E1%80%B1%E1%80%AC%E1%80%80%E1%80%BA%E1%80%81%E1%80%BD%E1%80%94%E1%80%BA" title="အကောက်ခွန် – Burmese" lang="my" hreflang="my" data-title="အကောက်ခွန်" data-language-autonym="မြန်မာဘာသာ" data-language-local-name="Burmese" class="interlanguage-link-target"><span>မြန်မာဘာသာ</span></a></li><li class="interlanguage-link interwiki-nl mw-list-item"><a href="https://nl.wikipedia.org/wiki/Douane" title="Douane – Dutch" lang="nl" hreflang="nl" data-title="Douane" data-language-autonym="Nederlands" data-language-local-name="Dutch" class="interlanguage-link-target"><span>Nederlands</span></a></li><li class="interlanguage-link interwiki-ja mw-list-item"><a href="https://ja.wikipedia.org/wiki/%E7%A8%8E%E9%96%A2" title="税関 – Japanese" lang="ja" hreflang="ja" data-title="税関" data-language-autonym="日本語" data-language-local-name="Japanese" class="interlanguage-link-target"><span>日本語</span></a></li><li class="interlanguage-link interwiki-no mw-list-item"><a href="https://no.wikipedia.org/wiki/Tollvesen" title="Tollvesen – Norwegian Bokmål" lang="nb" hreflang="nb" data-title="Tollvesen" data-language-autonym="Norsk bokmål" data-language-local-name="Norwegian Bokmål" class="interlanguage-link-target"><span>Norsk bokmål</span></a></li><li class="interlanguage-link interwiki-oc mw-list-item"><a href="https://oc.wikipedia.org/wiki/Doana" title="Doana – Occitan" lang="oc" hreflang="oc" data-title="Doana" data-language-autonym="Occitan" data-language-local-name="Occitan" class="interlanguage-link-target"><span>Occitan</span></a></li><li class="interlanguage-link interwiki-uz mw-list-item"><a href="https://uz.wikipedia.org/wiki/Bojxona" title="Bojxona – Uzbek" lang="uz" hreflang="uz" data-title="Bojxona" data-language-autonym="Oʻzbekcha / ўзбекча" data-language-local-name="Uzbek" class="interlanguage-link-target"><span>Oʻzbekcha / ўзбекча</span></a></li><li class="interlanguage-link interwiki-pap mw-list-item"><a href="https://pap.wikipedia.org/wiki/Duana" title="Duana – Papiamento" lang="pap" hreflang="pap" data-title="Duana" data-language-autonym="Papiamentu" data-language-local-name="Papiamento" class="interlanguage-link-target"><span>Papiamentu</span></a></li><li class="interlanguage-link interwiki-pt mw-list-item"><a href="https://pt.wikipedia.org/wiki/Alf%C3%A2ndega" title="Alfândega – Portuguese" lang="pt" hreflang="pt" data-title="Alfândega" data-language-autonym="Português" data-language-local-name="Portuguese" class="interlanguage-link-target"><span>Português</span></a></li><li class="interlanguage-link interwiki-ro mw-list-item"><a href="https://ro.wikipedia.org/wiki/Vam%C4%83" title="Vamă – Romanian" lang="ro" hreflang="ro" data-title="Vamă" data-language-autonym="Română" data-language-local-name="Romanian" class="interlanguage-link-target"><span>Română</span></a></li><li class="interlanguage-link interwiki-ru mw-list-item"><a href="https://ru.wikipedia.org/wiki/%D0%A2%D0%B0%D0%BC%D0%BE%D0%B6%D0%BD%D1%8F" title="Таможня – Russian" lang="ru" hreflang="ru" data-title="Таможня" data-language-autonym="Русский" data-language-local-name="Russian" class="interlanguage-link-target"><span>Русский</span></a></li><li class="interlanguage-link interwiki-sq mw-list-item"><a href="https://sq.wikipedia.org/wiki/Dogana" title="Dogana – Albanian" lang="sq" hreflang="sq" data-title="Dogana" data-language-autonym="Shqip" data-language-local-name="Albanian" class="interlanguage-link-target"><span>Shqip</span></a></li><li class="interlanguage-link interwiki-scn mw-list-item"><a href="https://scn.wikipedia.org/wiki/Duana" title="Duana – Sicilian" lang="scn" hreflang="scn" data-title="Duana" data-language-autonym="Sicilianu" data-language-local-name="Sicilian" class="interlanguage-link-target"><span>Sicilianu</span></a></li><li class="interlanguage-link interwiki-si mw-list-item"><a href="https://si.wikipedia.org/wiki/%E0%B6%BB%E0%B7%9A%E0%B6%9C%E0%B7%94%E0%B7%80" title="රේගුව – Sinhala" lang="si" hreflang="si" data-title="රේගුව" data-language-autonym="සිංහල" data-language-local-name="Sinhala" class="interlanguage-link-target"><span>සිංහල</span></a></li><li class="interlanguage-link interwiki-simple mw-list-item"><a href="https://simple.wikipedia.org/wiki/Customs" title="Customs – Simple English" lang="en-simple" hreflang="en-simple" data-title="Customs" data-language-autonym="Simple English" data-language-local-name="Simple English" class="interlanguage-link-target"><span>Simple English</span></a></li><li class="interlanguage-link interwiki-sl mw-list-item"><a href="https://sl.wikipedia.org/wiki/Carinska_slu%C5%BEba" title="Carinska služba – Slovenian" lang="sl" hreflang="sl" data-title="Carinska služba" data-language-autonym="Slovenščina" data-language-local-name="Slovenian" class="interlanguage-link-target"><span>Slovenščina</span></a></li><li class="interlanguage-link interwiki-ckb mw-list-item"><a href="https://ckb.wikipedia.org/wiki/%DA%AF%D9%88%D9%85%D8%B1%DA%AF" title="گومرگ – Central Kurdish" lang="ckb" hreflang="ckb" data-title="گومرگ" data-language-autonym="کوردی" data-language-local-name="Central Kurdish" class="interlanguage-link-target"><span>کوردی</span></a></li><li class="interlanguage-link interwiki-fi mw-list-item"><a href="https://fi.wikipedia.org/wiki/Tulli" title="Tulli – Finnish" lang="fi" hreflang="fi" data-title="Tulli" data-language-autonym="Suomi" data-language-local-name="Finnish" class="interlanguage-link-target"><span>Suomi</span></a></li><li class="interlanguage-link interwiki-sv mw-list-item"><a href="https://sv.wikipedia.org/wiki/Tullmyndighet" title="Tullmyndighet – Swedish" lang="sv" hreflang="sv" data-title="Tullmyndighet" data-language-autonym="Svenska" data-language-local-name="Swedish" class="interlanguage-link-target"><span>Svenska</span></a></li><li class="interlanguage-link interwiki-ta mw-list-item"><a href="https://ta.wikipedia.org/wiki/%E0%AE%9A%E0%AF%81%E0%AE%99%E0%AF%8D%E0%AE%95%E0%AE%AE%E0%AF%8D" title="சுங்கம் – Tamil" lang="ta" hreflang="ta" data-title="சுங்கம்" data-language-autonym="தமிழ்" data-language-local-name="Tamil" class="interlanguage-link-target"><span>தமிழ்</span></a></li><li class="interlanguage-link interwiki-tt mw-list-item"><a href="https://tt.wikipedia.org/wiki/%D0%A2%D0%B0%D0%BC%D0%BE%D0%B6%D0%BD%D1%8F" title="Таможня – Tatar" lang="tt" hreflang="tt" data-title="Таможня" data-language-autonym="Татарча / tatarça" data-language-local-name="Tatar" class="interlanguage-link-target"><span>Татарча / tatarça</span></a></li><li class="interlanguage-link interwiki-tg mw-list-item"><a href="https://tg.wikipedia.org/wiki/%D0%93%D1%83%D0%BC%D1%80%D1%83%D0%BA" title="Гумрук – Tajik" lang="tg" hreflang="tg" data-title="Гумрук" data-language-autonym="Тоҷикӣ" data-language-local-name="Tajik" class="interlanguage-link-target"><span>Тоҷикӣ</span></a></li><li class="interlanguage-link interwiki-tr mw-list-item"><a href="https://tr.wikipedia.org/wiki/G%C3%BCmr%C3%BCk" title="Gümrük – Turkish" lang="tr" hreflang="tr" data-title="Gümrük" data-language-autonym="Türkçe" data-language-local-name="Turkish" class="interlanguage-link-target"><span>Türkçe</span></a></li><li class="interlanguage-link interwiki-uk mw-list-item"><a href="https://uk.wikipedia.org/wiki/%D0%9C%D0%B8%D1%82%D0%BD%D0%B8%D1%86%D1%8F" title="Митниця – Ukrainian" lang="uk" hreflang="uk" data-title="Митниця" data-language-autonym="Українська" data-language-local-name="Ukrainian" class="interlanguage-link-target"><span>Українська</span></a></li><li class="interlanguage-link interwiki-ug mw-list-item"><a href="https://ug.wikipedia.org/wiki/%D8%AA%D8%A7%D9%85%D9%88%DA%98%D9%86%D8%A7" title="تاموژنا – Uyghur" lang="ug" hreflang="ug" data-title="تاموژنا" data-language-autonym="ئۇيغۇرچە / Uyghurche" data-language-local-name="Uyghur" class="interlanguage-link-target"><span>ئۇيغۇرچە / Uyghurche</span></a></li><li class="interlanguage-link interwiki-vi mw-list-item"><a href="https://vi.wikipedia.org/wiki/H%E1%BA%A3i_quan" title="Hải quan – Vietnamese" lang="vi" hreflang="vi" data-title="Hải quan" data-language-autonym="Tiếng Việt" data-language-local-name="Vietnamese" class="interlanguage-link-target"><span>Tiếng Việt</span></a></li><li class="interlanguage-link interwiki-zh-classical mw-list-item"><a href="https://zh-classical.wikipedia.org/wiki/%E6%B5%B7%E9%97%9C" title="海關 – Literary Chinese" lang="lzh" hreflang="lzh" data-title="海關" data-language-autonym="文言" data-language-local-name="Literary Chinese" class="interlanguage-link-target"><span>文言</span></a></li><li class="interlanguage-link interwiki-war mw-list-item"><a href="https://war.wikipedia.org/wiki/Adwana" title="Adwana – Waray" lang="war" hreflang="war" data-title="Adwana" data-language-autonym="Winaray" data-language-local-name="Waray" class="interlanguage-link-target"><span>Winaray</span></a></li><li class="interlanguage-link interwiki-wuu mw-list-item"><a href="https://wuu.wikipedia.org/wiki/%E6%B5%B7%E5%85%B3" title="海关 – Wu" lang="wuu" hreflang="wuu" data-title="海关" data-language-autonym="吴语" data-language-local-name="Wu" class="interlanguage-link-target"><span>吴语</span></a></li><li class="interlanguage-link interwiki-yi mw-list-item"><a href="https://yi.wikipedia.org/wiki/%D7%A6%D7%90%D7%9C_(%D7%A9%D7%98%D7%99%D7%99%D7%A2%D7%A8%D7%90%D7%9E%D7%98)" title="צאל (שטייעראמט) – Yiddish" lang="yi" hreflang="yi" data-title="צאל (שטייעראמט)" data-language-autonym="ייִדיש" data-language-local-name="Yiddish" 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PDF</span></a></li><li id="t-print" class="mw-list-item"><a href="/w/index.php?title=Customs&printable=yes" title="Printable version of this page [p]" accesskey="p"><span>Printable version</span></a></li> </ul> </div> </div> <div id="p-wikibase-otherprojects" class="vector-menu mw-portlet mw-portlet-wikibase-otherprojects" > <div class="vector-menu-heading"> In other projects </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li class="wb-otherproject-link wb-otherproject-commons mw-list-item"><a href="https://commons.wikimedia.org/wiki/Category:Customs_services" hreflang="en"><span>Wikimedia Commons</span></a></li><li class="wb-otherproject-link wb-otherproject-wikiquote mw-list-item"><a href="https://en.wikiquote.org/wiki/Customs" hreflang="en"><span>Wikiquote</span></a></li><li id="t-wikibase" class="wb-otherproject-link wb-otherproject-wikibase-dataitem mw-list-item"><a href="https://www.wikidata.org/wiki/Special:EntityPage/Q182290" title="Structured data on this page hosted by Wikidata [g]" accesskey="g"><span>Wikidata item</span></a></li> </ul> </div> </div> </div> </div> </div> </div> </nav> </div> </div> </div> <div class="vector-column-end"> <div class="vector-sticky-pinned-container"> <nav class="vector-page-tools-landmark" aria-label="Page tools"> <div id="vector-page-tools-pinned-container" class="vector-pinned-container"> </div> </nav> <nav class="vector-appearance-landmark" aria-label="Appearance"> <div id="vector-appearance-pinned-container" class="vector-pinned-container"> <div id="vector-appearance" class="vector-appearance vector-pinnable-element"> <div class="vector-pinnable-header vector-appearance-pinnable-header vector-pinnable-header-pinned" data-feature-name="appearance-pinned" data-pinnable-element-id="vector-appearance" data-pinned-container-id="vector-appearance-pinned-container" data-unpinned-container-id="vector-appearance-unpinned-container" > <div class="vector-pinnable-header-label">Appearance</div> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-pin-button" data-event-name="pinnable-header.vector-appearance.pin">move to sidebar</button> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-unpin-button" data-event-name="pinnable-header.vector-appearance.unpin">hide</button> </div> </div> </div> </nav> </div> </div> <div id="bodyContent" class="vector-body" aria-labelledby="firstHeading" data-mw-ve-target-container> <div class="vector-body-before-content"> <div class="mw-indicators"> </div> <div id="siteSub" class="noprint">From Wikipedia, the free encyclopedia</div> </div> <div id="contentSub"><div id="mw-content-subtitle"></div></div> <div id="mw-content-text" class="mw-body-content"><div class="mw-content-ltr mw-parser-output" lang="en" dir="ltr"><div class="shortdescription nomobile noexcerpt noprint searchaux" style="display:none">Government agency which regulates the flow of goods and collects duties</div> <style 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.mbox-image-div{width:52px}@media(min-width:720px){.mw-parser-output .ambox{margin:0 10%}}@media print{body.ns-0 .mw-parser-output .ambox{display:none!important}}</style><table class="box-More_citations_needed plainlinks metadata ambox ambox-content ambox-Refimprove" role="presentation"><tbody><tr><td class="mbox-image"><div class="mbox-image-div"><span typeof="mw:File"><a href="/wiki/File:Question_book-new.svg" class="mw-file-description"><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/9/99/Question_book-new.svg/50px-Question_book-new.svg.png" decoding="async" width="50" height="39" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/9/99/Question_book-new.svg/75px-Question_book-new.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/9/99/Question_book-new.svg/100px-Question_book-new.svg.png 2x" data-file-width="512" data-file-height="399" /></a></span></div></td><td class="mbox-text"><div class="mbox-text-span">This article <b>needs additional citations for <a href="/wiki/Wikipedia:Verifiability" title="Wikipedia:Verifiability">verification</a></b>.<span class="hide-when-compact"> Please help <a href="/wiki/Special:EditPage/Customs" title="Special:EditPage/Customs">improve this article</a> by <a href="/wiki/Help:Referencing_for_beginners" title="Help:Referencing for beginners">adding citations to reliable sources</a>. Unsourced material may be challenged and removed.<br /><small><span class="plainlinks"><i>Find sources:</i> <a rel="nofollow" class="external text" href="https://www.google.com/search?as_eq=wikipedia&q=%22Customs%22">"Customs"</a> – <a rel="nofollow" class="external text" href="https://www.google.com/search?tbm=nws&q=%22Customs%22+-wikipedia&tbs=ar:1">news</a> <b>·</b> <a rel="nofollow" class="external text" href="https://www.google.com/search?&q=%22Customs%22&tbs=bkt:s&tbm=bks">newspapers</a> <b>·</b> <a rel="nofollow" class="external text" href="https://www.google.com/search?tbs=bks:1&q=%22Customs%22+-wikipedia">books</a> <b>·</b> <a rel="nofollow" class="external text" href="https://scholar.google.com/scholar?q=%22Customs%22">scholar</a> <b>·</b> <a rel="nofollow" class="external text" href="https://www.jstor.org/action/doBasicSearch?Query=%22Customs%22&acc=on&wc=on">JSTOR</a></span></small></span> <span class="date-container"><i>(<span class="date">June 2013</span>)</i></span><span 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href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330"><table class="sidebar sidebar-collapse nomobile nowraplinks hlist"><tbody><tr><td class="sidebar-pretitle">Part of a series on</td></tr><tr><th class="sidebar-title-with-pretitle"><a href="/wiki/Tax" title="Tax">Taxation</a></th></tr><tr><td class="sidebar-image"><span typeof="mw:File"><a href="/wiki/File:10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/b/b1/10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg/100px-10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg.png" decoding="async" width="100" height="113" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/b/b1/10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg/150px-10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/b/b1/10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg/200px-10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg.png 2x" data-file-width="440" data-file-height="496" /></a></span></td></tr><tr><td class="sidebar-above"> An aspect of <a href="/wiki/Fiscal_policy" title="Fiscal policy">fiscal policy</a></td></tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Tax_policy" title="Tax policy">Policies</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Government_revenue" title="Government revenue">Government revenue</a></li> <li><a href="/wiki/Property_tax_equalization" title="Property tax equalization">Property tax equalization</a></li> <li><a href="/wiki/Tax_revenue" title="Tax revenue">Tax revenue</a></li> <li><a href="/wiki/Non-tax_revenue" title="Non-tax revenue">Non-tax revenue</a></li> <li><a href="/wiki/Tax_law" title="Tax law">Tax law</a></li> <li><a href="/wiki/Tax_bracket" title="Tax bracket">Tax bracket</a> <ul><li><a href="/wiki/Flat_tax" title="Flat tax">Flat tax</a></li></ul></li> <li><a href="/wiki/Income_tax_threshold" title="Income tax threshold">Tax threshold</a></li> <li><a href="/wiki/Tax_exemption" title="Tax exemption">Exemption</a></li> <li><a href="/wiki/Tax_credit" title="Tax credit">Credit</a></li> <li><a href="/wiki/Tax_deduction" title="Tax deduction">Deduction</a></li> <li><a href="/wiki/Tax_shift" title="Tax shift">Tax shift</a></li> <li><a href="/wiki/Tax_cut" title="Tax cut">Tax cut</a></li> <li><a href="/wiki/Tax_holiday" title="Tax holiday">Tax holiday</a></li> <li><a href="/wiki/Tax_amnesty" title="Tax amnesty">Tax amnesty</a></li> <li><a href="/wiki/Tax_advantage" title="Tax advantage">Tax advantage</a></li> <li><a href="/wiki/Tax_incentive" title="Tax incentive">Tax incentive</a></li> <li><a href="/wiki/Tax_reform" title="Tax reform">Tax reform</a></li> <li><a href="/wiki/Tax_harmonization" title="Tax harmonization">Tax harmonization</a></li> <li><a href="/wiki/Tax_competition" title="Tax competition">Tax competition</a></li> <li><a href="/wiki/Tax_withholding" title="Tax withholding">Tax withholding</a></li> <li><a href="/wiki/Double_taxation" title="Double taxation">Double taxation</a></li> <li><a href="/wiki/No_taxation_without_representation" title="No taxation without representation">Representation</a></li> <li><a href="/wiki/Taxpayer_groups" title="Taxpayer groups">Unions</a></li> <li><a href="/wiki/Medical_savings_account" title="Medical savings account">Medical savings account</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Tax#Economic_effects" title="Tax">Economics</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> General Theory</th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/Effect_of_taxes_and_subsidies_on_price" title="Effect of taxes and subsidies on price">Price effect</a></li> <li><a href="/wiki/Excess_burden_of_taxation" title="Excess burden of taxation">Excess burden</a></li> <li><a href="/wiki/Tax_incidence" title="Tax incidence">Tax incidence</a></li> <li><a href="/wiki/Laffer_curve" title="Laffer curve">Laffer curve</a></li> <li><a href="/wiki/Optimal_tax" title="Optimal tax">Optimal tax</a></li> <li><a href="/wiki/Theories_of_taxation" title="Theories of taxation">Theories</a></li> <li><a href="/wiki/Optimal_capital_income_taxation" title="Optimal capital income taxation">Optimal capital income taxation</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Distribution of Tax</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Tax_rate" title="Tax rate">Tax rate</a></li> <li><a href="/wiki/Flat_tax" title="Flat tax">Flat</a></li> <li><a href="/wiki/Progressive_tax" title="Progressive tax">Progressive</a></li> <li><a href="/wiki/Regressive_tax" title="Regressive tax">Regressive</a></li> <li><a href="/wiki/Proportional_tax" title="Proportional tax">Proportional</a></li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Tax_collection" class="mw-redirect" title="Tax collection">Collection</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Revenue_service" title="Revenue service">Revenue service</a></li> <li><a href="/wiki/Revenue_stamp" title="Revenue stamp">Revenue stamp</a></li> <li><a href="/wiki/Tax_assessment" title="Tax assessment">Tax assessment</a></li> <li><a href="/wiki/Taxable_income" title="Taxable income">Taxable income</a></li> <li><a href="/wiki/Tax_lien" title="Tax lien">Tax lien</a></li> <li><a href="/wiki/Tax_refund" title="Tax refund">Tax refund</a></li> <li><a href="/wiki/Tax_shield" title="Tax shield">Tax shield</a></li> <li><a href="/wiki/Tax_residence" title="Tax residence">Tax residence</a></li> <li><a href="/wiki/Tax_preparation" class="mw-redirect" title="Tax preparation">Tax preparation</a></li> <li><a href="/wiki/Tax_investigation" title="Tax investigation">Tax investigation</a></li> <li><a href="/wiki/Tax_shelter" title="Tax shelter">Tax shelter</a></li> <li><a href="/wiki/Tax_collector" title="Tax collector">Tax collector</a></li> <li><a href="/wiki/Privatized_tax_collection" title="Privatized tax collection">Private tax collection</a></li> <li><a href="/wiki/Farm_(revenue_leasing)" title="Farm (revenue leasing)">Tax farming</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Tax_noncompliance" title="Tax noncompliance">Noncompliance</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> General</th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/Tax_avoidance" title="Tax avoidance">Tax avoidance</a> <ul><li><a href="/wiki/Repatriation_tax_avoidance" title="Repatriation tax avoidance">Repatriation tax avoidance</a></li></ul></li> <li><a href="/wiki/Tax_evasion" title="Tax evasion">Tax evasion</a></li> <li><a href="/wiki/Tax_resistance" title="Tax resistance">Tax resistance</a></li> <li><a href="/wiki/Tax_shelter" title="Tax shelter">Tax shelter</a></li> <li><a href="/wiki/Debtors%27_prison" title="Debtors' prison">Debtors' prison</a></li> <li><a href="/wiki/Smuggling" title="Smuggling">Smuggling</a></li> <li><a href="/wiki/Black_market" title="Black market">Black market</a></li> <li><a href="/wiki/Unreported_employment" title="Unreported employment">Unreported employment</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Corporate</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Tax_inversion" title="Tax inversion">Tax inversion</a></li> <li><a href="/wiki/Transfer_mispricing" title="Transfer mispricing">Transfer mispricing</a></li> <li><a href="/wiki/Base_erosion_and_profit_shifting" title="Base erosion and profit shifting">Base erosion and profit shifting</a> (BEPS)</li> <li><a href="/wiki/Double_Irish_arrangement" title="Double Irish arrangement">Double Irish</a></li> <li><a href="/wiki/Dutch_Sandwich" title="Dutch Sandwich">Dutch Sandwich</a></li> <li><a href="/wiki/Double_Irish_arrangement#Replacement_by_single_malt" title="Double Irish arrangement">Single Malt</a></li> <li><a href="/wiki/Double_Irish_arrangement#Backstop_of_capital_allowances" title="Double Irish arrangement">CAIA</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Locations</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Tax_haven" title="Tax haven">Tax havens</a></li> <li><a href="/wiki/Corporate_haven" title="Corporate haven">Corporate havens</a></li> <li><a href="/wiki/Offshore_financial_centre" title="Offshore financial centre">Offshore financial centres</a> (OFCs)</li> <li><a href="/wiki/Offshore_magic_circle" title="Offshore magic circle">Offshore magic circle</a></li> <li><a href="/wiki/Conduit_and_sink_OFCs" title="Conduit and sink OFCs">Conduit and sink OFCs</a></li> <li><a href="/wiki/Financial_centre" title="Financial centre">Financial centres</a></li> <li><a href="/wiki/Financial_Secrecy_Index" title="Financial Secrecy Index">Financial Secrecy Index</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Major examples</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Ireland_as_a_tax_haven" title="Ireland as a tax haven">Ireland as a tax haven</a> <ul><li><i><a href="/wiki/Apple%27s_EU_tax_dispute" title="Apple's EU tax dispute">Ireland v. Commission</a></i></li> <li><a href="/wiki/Leprechaun_economics" title="Leprechaun economics">Leprechaun economics</a></li></ul></li> <li><a href="/wiki/2008_Liechtenstein_tax_affair" title="2008 Liechtenstein tax affair">Liechtenstein tax affair</a></li> <li><a href="/wiki/LuxLeaks" title="LuxLeaks">Luxembourg Leaks</a></li> <li><a href="/wiki/Offshore_Leaks" title="Offshore Leaks">Offshore Leaks</a></li> <li><a href="/wiki/Paradise_Papers" title="Paradise Papers">Paradise Papers</a></li> <li><a href="/wiki/Panama_Papers" title="Panama Papers">Panama Papers</a></li> <li><a href="/wiki/Swiss_Leaks" title="Swiss Leaks">Swiss Leaks</a></li> <li><a href="/wiki/United_States_as_a_tax_haven" title="United States as a tax haven">United States as a tax haven</a></li> <li><a href="/wiki/Panama_as_a_tax_haven" title="Panama as a tax haven">Panama as a tax haven</a></li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/List_of_taxes" title="List of taxes">Types</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Direct_tax" title="Direct tax">Direct</a></li> <li><a href="/wiki/Indirect_tax" title="Indirect tax">Indirect</a></li> <li><a href="/wiki/Per_unit_tax" title="Per unit tax">Per unit</a></li> <li><a href="/wiki/Ad_valorem_tax" title="Ad valorem tax">Ad valorem</a></li> <li><a href="/wiki/Aviation_taxation_and_subsidies" title="Aviation taxation and subsidies">Aviation</a> <ul><li><a href="/wiki/Airport_improvement_fee" title="Airport improvement fee">Airport improvement</a></li> <li><a href="/wiki/Landing_fee" title="Landing fee">Landing</a></li> <li><a href="/wiki/Solidarity_tax_on_airplane_tickets" title="Solidarity tax on airplane tickets">Solidarity</a></li></ul></li> <li><a href="/wiki/Capital_gains_tax" title="Capital gains tax">Capital gains</a> <ul><li><a href="/wiki/Expatriation_tax" title="Expatriation tax">Expatriation</a></li></ul></li> <li><a href="/wiki/Consumption_tax" title="Consumption tax">Consumption</a> <ul><li><a href="/wiki/Departure_tax" title="Departure tax">Departure</a></li> <li><a href="/wiki/Hotel_tax" class="mw-redirect" title="Hotel tax">Hotel</a></li> <li><a href="/wiki/Sales_tax" title="Sales tax">Sales</a></li> <li><a href="/wiki/Stamp_duty" title="Stamp duty">Stamp</a></li> <li><a href="/wiki/Television_licence" title="Television licence">Television</a></li> <li><a href="/wiki/Tourist_tax" title="Tourist tax">Tourist</a></li> <li><a href="/wiki/Value-added_tax" title="Value-added tax">Value-added</a></li></ul></li> <li><a href="/wiki/Dividend_tax" title="Dividend tax">Dividend</a></li> <li><a href="/wiki/Environmental_tax" title="Environmental tax">Environmental tax</a> <ul><li><a href="/wiki/Carbon_tax" title="Carbon tax">Carbon</a></li> <li><a href="/wiki/Eco-tariff" title="Eco-tariff">Eco-tariff</a></li> <li><a href="/wiki/Landfill_tax" title="Landfill tax">Landfill</a></li> <li><a href="/wiki/Natural_resources_consumption_tax" title="Natural resources consumption tax">Natural resources consumption</a></li> <li><a href="/wiki/Severance_tax" title="Severance tax">Severance</a></li> <li><a href="/wiki/Steering_tax" title="Steering tax">Steering</a></li> <li><a href="/wiki/Stumpage" title="Stumpage">Stumpage</a></li></ul></li> <li><a href="/wiki/Excise" title="Excise">Excise</a> <ul><li><a href="/wiki/Alcohol_law" title="Alcohol law">Alcohol</a></li> <li><a href="/wiki/Cigarette_taxes_in_the_United_States" title="Cigarette taxes in the United States">Cigarette</a></li> <li><a href="/wiki/Fat_tax" title="Fat tax">Fat</a></li> <li><a href="/wiki/Meat_tax" title="Meat tax">Meat</a></li> <li><a href="/wiki/Sin_tax" title="Sin tax">Sin</a></li> <li><a href="/wiki/Sugary_drink_tax" title="Sugary drink tax">Sugary drink</a></li> <li><a href="/wiki/Tobacco_smoking" title="Tobacco smoking">Tobacco</a></li></ul></li> <li><a href="/wiki/Consolidated_Fund" title="Consolidated Fund">General</a></li> <li><a href="/wiki/Georgism" title="Georgism">Georgist</a></li> <li><a href="/wiki/Gift_tax" title="Gift tax">Gift</a></li> <li><a href="/wiki/Gross_receipts_tax" title="Gross receipts tax">Gross receipts</a></li> <li><a href="/wiki/Hypothecated_tax" title="Hypothecated tax">Hypothecated</a></li> <li><a href="/wiki/Income_tax" title="Income tax">Income</a></li> <li><a href="/wiki/Inheritance_tax" title="Inheritance tax">Inheritance (estate)</a></li> <li><a href="/wiki/Land_value_tax" title="Land value tax">Land value</a></li> <li><a href="/wiki/Luxury_tax" title="Luxury tax">Luxury</a></li> <li><a href="/wiki/Payroll_tax" title="Payroll tax">Payroll</a></li> <li><a href="/wiki/Pigouvian_tax" title="Pigouvian tax">Pigouvian</a></li> <li><a href="/wiki/Property_tax" title="Property tax">Property</a></li> <li><a href="/wiki/Resource_rent_tax" title="Resource rent tax">Resource rent</a></li> <li><a href="/wiki/Single_tax" title="Single tax">Single</a></li> <li><a href="/wiki/Surtax" title="Surtax">Surtax</a></li> <li><a href="/wiki/Turnover_tax" title="Turnover tax">Turnover</a></li> <li><a href="/wiki/Use_tax" title="Use tax">Use</a></li> <li><a href="/wiki/User_charge" title="User charge">User charge</a>/<a href="/wiki/User_fee" title="User fee">fee</a> <ul><li><a href="/wiki/Congestion_pricing" title="Congestion pricing">Congestion</a></li> <li><a href="/wiki/Fuel_tax" title="Fuel tax">Fuel</a></li> <li><a href="/wiki/Road_pricing" title="Road pricing">Road</a>/<a href="/wiki/GNSS_road_pricing" title="GNSS road pricing">GNSS</a></li> <li><a href="/wiki/Toll_(fee)" title="Toll (fee)">Toll</a></li> <li><a href="/wiki/Vehicle_miles_traveled_tax" title="Vehicle miles traveled tax">Vehicle miles traveled</a></li></ul></li> <li><a href="/wiki/Corporate_tax" title="Corporate tax">Corporate profit</a></li> <li><a href="/wiki/Excess_profits_tax" title="Excess profits tax">Excess profits</a></li> <li><a href="/wiki/Windfall_tax" title="Windfall tax">Windfall</a></li> <li><a href="/wiki/Negative_income_tax" title="Negative income tax">Negative (income)</a></li> <li><a href="/wiki/Wealth_tax" title="Wealth tax">Wealth</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/International_taxation" title="International taxation">International</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Financial_transaction_tax" title="Financial transaction tax">Financial transaction tax</a></li> <li><a href="/wiki/Association_for_the_Taxation_of_Financial_Transactions_and_for_Citizens%27_Action" title="Association for the Taxation of Financial Transactions and for Citizens' Action">ATTAC</a></li> <li><a href="/wiki/Currency_transaction_tax" title="Currency transaction tax">Currency transaction tax</a></li> <li><a href="/wiki/Common_Consolidated_Corporate_Tax_Base" title="Common Consolidated Corporate Tax Base"><span class="wrap">European Union Common Consolidated Corporate Tax Base</span></a> (CCCTB)</li> <li><a href="/wiki/Global_minimum_corporate_tax_rate" title="Global minimum corporate tax rate">Global minimum corporate tax rate</a></li> <li><a href="/wiki/Robin_Hood_tax" title="Robin Hood tax">Robin Hood tax</a></li> <li><a href="/wiki/Tobin_tax" title="Tobin tax">Tobin tax</a></li> <li><a href="/wiki/Spahn_tax" title="Spahn tax">Spahn tax</a></li> <li><a href="/wiki/Tax_equalization" title="Tax equalization">Tax equalization</a></li> <li><a href="/wiki/Tax_treaty" title="Tax treaty">Tax treaty</a></li> <li><a href="/wiki/Exchange_of_Information" class="mw-redirect" title="Exchange of Information">Exchange of Information</a></li> <li><a href="/wiki/Permanent_establishment" title="Permanent establishment">Permanent establishment</a></li> <li><a href="/wiki/Transfer_pricing" title="Transfer pricing">Transfer pricing</a></li> <li><a href="/wiki/European_Union_financial_transaction_tax" title="European Union financial transaction tax">European Union FTT</a></li> <li><a href="/wiki/Rule_against_foreign_revenue_enforcement" title="Rule against foreign revenue enforcement">Foreign revenue rule</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Trade" title="Trade">Trade</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a class="mw-selflink selflink">Custom</a></li> <li><a href="/wiki/Duty_(economics)" class="mw-redirect" title="Duty (economics)">Duty</a></li> <li><a href="/wiki/Tariff" title="Tariff">Tariff</a> <ul><li><a href="/wiki/Import" title="Import">Import</a></li> <li><a href="/wiki/Export" title="Export">Export</a></li></ul></li> <li><a href="/wiki/Trade_war" title="Trade war">Tariff war</a></li> <li><a href="/wiki/Free_trade" title="Free trade">Free trade</a></li> <li><a href="/wiki/Free-trade_zone" title="Free-trade zone">Free-trade zone</a></li> <li><a href="/wiki/Trade_agreement" title="Trade agreement">Trade agreement</a></li> <li><a href="/wiki/ATA_Carnet" title="ATA Carnet">ATA Carnet</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)">Research</div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Academic</th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/Mihir_A._Desai" title="Mihir A. Desai">Mihir A. Desai</a></li> <li><a href="/wiki/Dhammika_Dharmapala" title="Dhammika Dharmapala">Dhammika Dharmapala</a></li> <li><a href="/wiki/James_R._Hines_Jr." title="James R. Hines Jr.">James R. Hines Jr.</a></li> <li><a href="/wiki/Ronen_Palan" title="Ronen Palan">Ronen Palan</a></li> <li><a href="/wiki/Joel_Slemrod" title="Joel Slemrod">Joel Slemrod</a></li> <li><a href="/wiki/Gabriel_Zucman" title="Gabriel Zucman">Gabriel Zucman</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Advocacy groups</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Institute_on_Taxation_and_Economic_Policy" title="Institute on Taxation and Economic Policy">Institute on Taxation and Economic Policy</a> (ITEP)</li> <li><a href="/wiki/Oxfam" title="Oxfam">Oxfam</a> (UK)</li> <li><a href="/wiki/Tax_Foundation" title="Tax Foundation">Tax Foundation</a> (US)</li> <li><a href="/wiki/Tax_Justice_Network" title="Tax Justice Network">Tax Justice Network</a> (TJN)</li> <li><a href="/wiki/Tax_Policy_Center" title="Tax Policy Center">Tax Policy Center</a> (US)</li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Religion" title="Religion">Religious</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Church_tax" title="Church tax">Church tax</a></li> <li><a href="/wiki/Eight_per_thousand" title="Eight per thousand">Eight per thousand</a></li> <li><a href="/wiki/Teind" title="Teind">Teind</a></li> <li><a href="/wiki/Tithe" title="Tithe">Tithe</a></li> <li><a href="/wiki/Fiscus_Judaicus" title="Fiscus Judaicus">Fiscus Judaicus</a></li> <li><a href="/wiki/Leibzoll" title="Leibzoll">Leibzoll</a></li> <li><a href="/wiki/Temple_tax" title="Temple tax">Temple tax</a></li> <li><a href="/wiki/Tolerance_tax" title="Tolerance tax">Tolerance tax</a></li> <li><a href="/wiki/Jizya" title="Jizya">Jizya</a></li> <li><a href="/wiki/Kharaj" title="Kharaj">Kharaj</a></li> <li><a href="/wiki/Khums" title="Khums">Khums</a></li> <li><a href="/wiki/Nisab" title="Nisab">Nisab</a></li> <li><a href="/wiki/Zakat" title="Zakat">Zakat</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Category:Taxation_by_country" title="Category:Taxation by country">By country</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> All Countries</th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/List_of_countries_by_tax_rates" title="List of countries by tax rates">List of countries by tax rates</a></li> <li><a href="/wiki/List_of_countries_by_tax_revenue_to_GDP_ratio" class="mw-redirect" title="List of countries by tax revenue to GDP ratio">Tax revenue to GDP ratio</a></li> <li><a href="/wiki/Tax_rates_in_Europe" title="Tax rates in Europe">Tax rates in Europe</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Individual Countries</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Taxation_in_Albania" title="Taxation in Albania">Albania</a></li> <li><a href="/wiki/Taxation_in_Algeria" title="Taxation in Algeria">Algeria</a></li> <li><a href="/wiki/Taxation_in_Argentina" title="Taxation in Argentina">Argentina</a></li> <li><a href="/wiki/Taxation_in_Armenia" title="Taxation in Armenia">Armenia</a></li> <li><a href="/wiki/Taxation_in_Australia" title="Taxation in Australia">Australia</a></li> <li><a href="/wiki/Taxation_in_Azerbaijan" title="Taxation in Azerbaijan">Azerbaijan</a></li> <li><a href="/wiki/Taxation_in_Bangladesh" title="Taxation in Bangladesh">Bangladesh</a></li> <li><a href="/wiki/Taxation_in_Bhutan" title="Taxation in Bhutan">Bhutan</a></li> <li><a href="/wiki/Taxation_in_Brazil" title="Taxation in Brazil">Brazil</a></li> <li><a href="/wiki/Taxation_in_Bulgaria" title="Taxation in Bulgaria">Bulgaria</a></li> <li><a href="/wiki/Taxation_in_the_British_Virgin_Islands" title="Taxation in the British Virgin Islands">BVI</a></li> <li><a href="/wiki/Taxation_in_Canada" title="Taxation in Canada">Canada</a></li> <li><a href="/wiki/Taxation_in_China" title="Taxation in China">China</a></li> <li><a href="/wiki/Taxation_in_Colombia" title="Taxation in Colombia">Colombia</a></li> <li><a href="/wiki/Taxation_in_Croatia" title="Taxation in Croatia">Croatia</a></li> <li><a href="/wiki/Taxation_in_Denmark" title="Taxation in Denmark">Denmark</a></li> <li><a href="/wiki/Taxation_in_Finland" title="Taxation in Finland">Finland</a></li> <li><a href="/wiki/Taxation_in_France" title="Taxation in France">France</a></li> <li><a href="/wiki/Taxation_in_Germany" title="Taxation in Germany">Germany</a></li> <li><a href="/wiki/Taxation_in_Greece" title="Taxation in Greece">Greece</a></li> <li><a href="/wiki/Taxation_in_Hong_Kong" title="Taxation in Hong Kong">Hong Kong</a></li> <li><a href="/wiki/Taxation_in_Iceland" title="Taxation in Iceland">Iceland</a></li> <li><a href="/wiki/Taxation_in_India" title="Taxation in India">India</a></li> <li><a href="/wiki/Taxation_in_Indonesia" title="Taxation in Indonesia">Indonesia</a></li> <li><a href="/wiki/Taxation_in_Iran" title="Taxation in Iran">Iran</a></li> <li><a href="/wiki/Taxation_in_the_Republic_of_Ireland" title="Taxation in the Republic of Ireland">Ireland</a></li> <li><a href="/wiki/Taxation_in_Israel" title="Taxation in Israel">Israel</a></li> <li><a href="/wiki/Taxation_in_Italy" title="Taxation in Italy">Italy</a></li> <li><a href="/wiki/Taxation_in_Japan" title="Taxation in Japan">Japan</a></li> <li><a href="/wiki/Taxation_in_Kazakhstan" title="Taxation in Kazakhstan">Kazakhstan</a></li> <li><a href="/wiki/Taxation_in_Lithuania" title="Taxation in Lithuania">Lithuania</a></li> <li><a href="/wiki/Taxation_in_Malta" title="Taxation in Malta">Malta</a></li> <li><a href="/wiki/Taxation_in_Morocco" title="Taxation in Morocco">Morocco</a></li> <li><a href="/wiki/Taxation_in_Namibia" title="Taxation in Namibia">Namibia</a></li> <li><a href="/wiki/Taxation_in_the_Netherlands" title="Taxation in the Netherlands">Netherlands</a></li> <li><a href="/wiki/Taxation_in_New_Zealand" title="Taxation in New Zealand">New Zealand</a></li> <li><a href="/wiki/Taxation_in_Norway" title="Taxation in Norway">Norway</a></li> <li><a href="/wiki/Taxation_in_Pakistan" title="Taxation in Pakistan">Pakistan</a></li> <li><a href="/wiki/Taxation_in_the_State_of_Palestine" title="Taxation in the State of Palestine">Palestine</a></li> <li><a href="/wiki/Taxation_in_Peru" title="Taxation in Peru">Peru</a></li> <li><a href="/wiki/Taxation_in_the_Philippines" title="Taxation in the Philippines">Philippines</a></li> <li><a href="/wiki/Taxation_in_Poland" title="Taxation in Poland">Poland</a></li> <li><a href="/wiki/Taxation_in_Portugal" title="Taxation in Portugal">Portugal</a></li> <li><a href="/wiki/Taxation_in_Russia" title="Taxation in Russia">Russia</a></li> <li><a href="/wiki/Taxation_in_South_Africa" title="Taxation in South Africa">South Africa</a></li> <li><a href="/wiki/Taxation_in_Sri_Lanka" title="Taxation in Sri Lanka">Sri Lanka</a></li> <li><a href="/wiki/Taxation_in_Sweden" title="Taxation in Sweden">Sweden</a></li> <li><a href="/wiki/Taxation_in_Switzerland" title="Taxation in Switzerland">Switzerland</a></li> <li><a href="/wiki/Taxation_in_Taiwan" title="Taxation in Taiwan">Taiwan</a></li> <li><a href="/wiki/Taxation_in_Tanzania" title="Taxation in Tanzania">Tanzania</a></li> <li><a href="/wiki/Taxation_in_the_United_Arab_Emirates" title="Taxation in the United Arab Emirates">United Arab Emirates</a></li> <li><a href="/wiki/Taxation_in_the_United_Kingdom" title="Taxation in the United Kingdom">United Kingdom</a></li> <li><a href="/wiki/Taxation_in_the_United_States" title="Taxation in the United States">United States</a></li> <li><a href="/wiki/Taxation_in_Uruguay" title="Taxation in Uruguay">Uruguay</a></li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-below" style="background-color: #efefef;"> <ul><li><span class="nowrap"><span class="noviewer" typeof="mw:File"><a href="/wiki/File:Emblem-money.svg" class="mw-file-description"><img alt="icon" 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abbr{font-variant:small-caps;border-bottom:none;text-decoration:none;cursor:inherit}.mw-parser-output .navbar-ct-full{font-size:114%;margin:0 7em}.mw-parser-output .navbar-ct-mini{font-size:114%;margin:0 4em}html.skin-theme-clientpref-night .mw-parser-output .navbar li a abbr{color:var(--color-base)!important}@media(prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .navbar li a abbr{color:var(--color-base)!important}}@media print{.mw-parser-output .navbar{display:none!important}}</style><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:Taxation" title="Template:Taxation"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:Taxation" title="Template talk:Taxation"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:Taxation" title="Special:EditPage/Template:Taxation"><abbr title="Edit this template">e</abbr></a></li></ul></div></td></tr></tbody></table> <figure typeof="mw:File/Thumb"><a href="/wiki/File:Netherlands_Customs_Douane_Schiphol_Airport.jpg" class="mw-file-description"><img alt="A customs officer in Amsterdam Airport Schiphol checks the luggage of an incoming traveler." src="//upload.wikimedia.org/wikipedia/commons/thumb/1/14/Netherlands_Customs_Douane_Schiphol_Airport.jpg/260px-Netherlands_Customs_Douane_Schiphol_Airport.jpg" decoding="async" width="260" height="244" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/1/14/Netherlands_Customs_Douane_Schiphol_Airport.jpg/390px-Netherlands_Customs_Douane_Schiphol_Airport.jpg 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/1/14/Netherlands_Customs_Douane_Schiphol_Airport.jpg/520px-Netherlands_Customs_Douane_Schiphol_Airport.jpg 2x" data-file-width="3024" data-file-height="2834" /></a><figcaption>A customs officer in <a href="/wiki/Amsterdam_Airport_Schiphol" title="Amsterdam Airport Schiphol">Amsterdam Airport Schiphol</a> checks the luggage of an incoming traveler.</figcaption></figure> <figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:Vienna_Convention_road_sign_C16-V1_(Customs-EN-FR).svg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/2/22/Vienna_Convention_road_sign_C16-V1_%28Customs-EN-FR%29.svg/220px-Vienna_Convention_road_sign_C16-V1_%28Customs-EN-FR%29.svg.png" decoding="async" width="220" height="220" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/2/22/Vienna_Convention_road_sign_C16-V1_%28Customs-EN-FR%29.svg/330px-Vienna_Convention_road_sign_C16-V1_%28Customs-EN-FR%29.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/2/22/Vienna_Convention_road_sign_C16-V1_%28Customs-EN-FR%29.svg/440px-Vienna_Convention_road_sign_C16-V1_%28Customs-EN-FR%29.svg.png 2x" data-file-width="216" data-file-height="216" /></a><figcaption><a href="/wiki/Vienna_Convention_on_Road_Signs_and_Signals" title="Vienna Convention on Road Signs and Signals">Vienna Convention road sign</a> for customs</figcaption></figure> <p><b>Customs</b> is an <a href="/wiki/Authority" title="Authority">authority</a> or <a href="/wiki/Government_agency" title="Government agency">agency</a> in a country responsible for collecting <a href="/wiki/Tariff" title="Tariff">tariffs</a> and for controlling <a href="/wiki/International_trade" title="International trade">the flow</a> of <a href="/wiki/Goods" title="Goods">goods</a>, including animals, transports, personal effects, and <a href="/wiki/Hazard" title="Hazard">hazardous</a> items, into and out of a country.<sup id="cite_ref-1" class="reference"><a href="#cite_note-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-2" class="reference"><a href="#cite_note-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup> Traditionally, customs has been considered as the fiscal subject that charges customs duties (i.e. <a href="/wiki/Tariff" title="Tariff">tariffs</a>) and other taxes on <a href="/wiki/Import" title="Import">import</a> and <a href="/wiki/Export" title="Export">export</a>. In recent decades, the views on the functions of customs have considerably expanded and now covers three basic issues: <a href="/wiki/Taxation" class="mw-redirect" title="Taxation">taxation</a>, <a href="/wiki/National_security" title="National security">security</a>, and <a href="/wiki/Trade_facilitation" title="Trade facilitation">trade facilitation</a>.<sup id="cite_ref-3" class="reference"><a href="#cite_note-3"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup> </p><p>Each country has its own laws and regulations for the import and export of goods into and out of a country, enforced by their respective customs authorities; the import/export of some goods may be restricted or forbidden entirely.<sup id="cite_ref-Chowdhury_1992_4-0" class="reference"><a href="#cite_note-Chowdhury_1992-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup> A wide range of penalties are faced by those who break these laws.<sup id="cite_ref-5" class="reference"><a href="#cite_note-5"><span class="cite-bracket">[</span>5<span class="cite-bracket">]</span></a></sup> </p> <meta property="mw:PageProp/toc" /> <div class="mw-heading mw-heading2"><h2 id="Overview">Overview</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Customs&action=edit&section=1" title="Edit section: Overview"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <figure class="mw-default-size mw-halign-right" typeof="mw:File/Thumb"><a href="/wiki/File:CBP_female_officers_going_aboard_a_ship.jpg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/e/e2/CBP_female_officers_going_aboard_a_ship.jpg/220px-CBP_female_officers_going_aboard_a_ship.jpg" decoding="async" width="220" height="331" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/e/e2/CBP_female_officers_going_aboard_a_ship.jpg/330px-CBP_female_officers_going_aboard_a_ship.jpg 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/e/e2/CBP_female_officers_going_aboard_a_ship.jpg/440px-CBP_female_officers_going_aboard_a_ship.jpg 2x" data-file-width="2704" data-file-height="4064" /></a><figcaption>Officers from <a href="/wiki/US_Customs_and_Border_Protection" class="mw-redirect" title="US Customs and Border Protection">US Customs and Border Protection</a> boarding a ship</figcaption></figure> <div class="mw-heading mw-heading3"><h3 id="Taxation">Taxation</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Customs&action=edit&section=2" title="Edit section: Taxation"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The traditional function of customs has been the assessment and collection of <a href="/wiki/Customs_duties" class="mw-redirect" title="Customs duties">customs duties</a>, which is a <a href="/wiki/Tariff" title="Tariff">tariff</a> or <a href="/wiki/Tax" title="Tax">tax</a> on the importation or, at times, exportation of goods. Commercial goods not yet cleared through customs are held in a <a href="/wiki/Customs_area" class="mw-redirect" title="Customs area">customs area</a>, often called a <a href="/wiki/Bonded_warehouse" title="Bonded warehouse">bonded store</a>, until processed. Authorized <a href="/wiki/Port" title="Port">ports</a> are usually recognized customs areas. </p> <div class="mw-heading mw-heading3"><h3 id="Trade_facilitation">Trade facilitation</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Customs&action=edit&section=3" title="Edit section: Trade facilitation"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>A more recent objective of customs has been <a href="/wiki/Trade_facilitation" title="Trade facilitation">trade facilitation</a>, which is the streamlining of processing of import and export of goods to reduce trade transaction costs. The contemporary understanding of the “trade facilitation” concept is based on the Recommendation No. 4 of <a href="/wiki/UN/CEFACT" title="UN/CEFACT">UN/CEFACT</a> “National Trade Facilitation Bodies”.<sup id="cite_ref-:0_6-0" class="reference"><a href="#cite_note-:0-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup> According to its provisions (para. 14),<sup id="cite_ref-:0_6-1" class="reference"><a href="#cite_note-:0-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup> </p> <blockquote><p>facilitation covers formalities, procedures, documents and operations related to international trade transactions. Its goals are simplification, harmonization and standardization, so that transactions become easier, faster and more economical than before.</p></blockquote> <div class="mw-heading mw-heading3"><h3 id="Security">Security</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Customs&action=edit&section=4" title="Edit section: Security"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:Prt-yhteisty%C3%B6.jpg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/0/05/Prt-yhteisty%C3%B6.jpg/220px-Prt-yhteisty%C3%B6.jpg" decoding="async" width="220" height="124" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/0/05/Prt-yhteisty%C3%B6.jpg/330px-Prt-yhteisty%C3%B6.jpg 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/0/05/Prt-yhteisty%C3%B6.jpg/440px-Prt-yhteisty%C3%B6.jpg 2x" data-file-width="627" data-file-height="353" /></a><figcaption>The <a href="/wiki/Finland" title="Finland">Finnish</a> <a href="/wiki/Police_of_Finland" title="Police of Finland">police</a>, <a href="/wiki/Finnish_Customs" title="Finnish Customs">customs</a> and <a href="/wiki/Finnish_Border_Guard" title="Finnish Border Guard">border guard</a> working together in 2006</figcaption></figure> <p>The <a href="/wiki/September_11_attacks" title="September 11 attacks">September 11, 2001</a> terrorist attacks in the <a href="/wiki/United_States" title="United States">United States</a> has become the cardinal factor in prompting a significant strengthening of the security component of modern customs operations, after which security-oriented control measures for <a href="/wiki/Supply_chain" title="Supply chain">supply chains</a> have been widely implemented for the aims of preventing risk identification. At airports today, customs functions as the <a href="/wiki/Point_of_no_return" title="Point of no return">point of no return</a> for all passengers; once passengers have cleared customs, they cannot go back. Anyone arriving at an airport must also clear customs before they can officially enter a country. Those who breach the law will be detained by customs and likely returned to their original location.<sup id="cite_ref-7" class="reference"><a href="#cite_note-7"><span class="cite-bracket">[</span>7<span class="cite-bracket">]</span></a></sup> The movement of people into and out of a country is normally monitored by <a href="/wiki/International_migration" title="International migration">migration</a> authorities, under a variety of names and arrangements. <a href="/wiki/Border_control" title="Border control">Border control</a> authorities normally check for appropriate documentation, verify that a person is entitled to enter the country, apprehend people wanted by domestic or international <a href="/wiki/Arrest_warrant" title="Arrest warrant">arrest warrants</a>, and deny the entry of people deemed dangerous to the country. </p><p>The most complete guidelines for customs security functions implementation is provided in the <a href="/wiki/World_Customs_Organization" title="World Customs Organization">World Customs Organization</a> Framework of Standards to Secure and Facilitate Global Trade (SAFE),<sup id="cite_ref-8" class="reference"><a href="#cite_note-8"><span class="cite-bracket">[</span>8<span class="cite-bracket">]</span></a></sup> which has had five editions in 2005, 2007, 2010, 2012, and 2018, respectively. </p> <div class="mw-heading mw-heading2"><h2 id="Privatization_of_customs">Privatization of customs</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Customs&action=edit&section=5" title="Edit section: Privatization of customs"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:Customs_gate.jpg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/0/0e/Customs_gate.jpg/220px-Customs_gate.jpg" decoding="async" width="220" height="165" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/0/0e/Customs_gate.jpg/330px-Customs_gate.jpg 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/0/0e/Customs_gate.jpg/440px-Customs_gate.jpg 2x" data-file-width="2816" data-file-height="2112" /></a><figcaption>The customs-and-duty house at the <a href="/wiki/Port_of_Haifa" title="Port of Haifa">port of Haifa</a>, Israel </figcaption></figure> <p>Customs is part of one of the three basic functions of a government, namely: administration; maintenance of law, order, and justice; and collection of revenue. However, in a bid to mitigate corruption, many countries have partly privatised their customs. This has occurred by way of contracting pre-shipment inspection agencies, which examine the cargo and verify the declared value before importation occurs. The country's customs is obliged to accept the agency's report for the purpose of assessing duties and taxes at the port of entry. </p><p>While engaging a pre-shipment inspection agency may appear justified in a country with an inexperienced or inadequate customs establishment, the measure has not been able to plug the loophole and protect revenue. It has been found that evasion of customs duty escalated when pre-shipment agencies took over.<sup id="cite_ref-Chowdhury_2006_9-0" class="reference"><a href="#cite_note-Chowdhury_2006-9"><span class="cite-bracket">[</span>9<span class="cite-bracket">]</span></a></sup> It has also been alleged that involvement of such agencies has caused shipping delays.<sup id="cite_ref-Chowdhury_1992_4-1" class="reference"><a href="#cite_note-Chowdhury_1992-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup> Privatization of customs has been viewed as a fatal remedy.<sup id="cite_ref-Chowdhury_2006_9-1" class="reference"><a href="#cite_note-Chowdhury_2006-9"><span class="cite-bracket">[</span>9<span class="cite-bracket">]</span></a></sup> In many countries, import and export data are issued on the basis of national laws (Transparency Laws / <i>Freedom of Information Act</i>).<sup id="cite_ref-10" class="reference"><a href="#cite_note-10"><span class="cite-bracket">[</span>10<span class="cite-bracket">]</span></a></sup> </p><p>There has, however, been some speed bumps when transitioning customs over from the public to <a href="/wiki/Private_sector" title="Private sector">private sector</a>. Factors such as an incompetent private sector, government's reluctance to change the traditional roles of customs, neglecting priority-setting and lack of transparency in the transition process have slowed the rate at which the public to private transition has taken place.<sup id="cite_ref-11" class="reference"><a href="#cite_note-11"><span class="cite-bracket">[</span>11<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Red_and_green_channels">Red and green channels</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Customs&action=edit&section=6" title="Edit section: Red and green channels"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <figure class="mw-halign-right" typeof="mw:File/Thumb"><a href="/wiki/File:20190221_160044_Sheremetyevo_Airport_terminal_D_February_2019.jpg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/c/c3/20190221_160044_Sheremetyevo_Airport_terminal_D_February_2019.jpg/200px-20190221_160044_Sheremetyevo_Airport_terminal_D_February_2019.jpg" decoding="async" width="200" height="113" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/c/c3/20190221_160044_Sheremetyevo_Airport_terminal_D_February_2019.jpg/300px-20190221_160044_Sheremetyevo_Airport_terminal_D_February_2019.jpg 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/c/c3/20190221_160044_Sheremetyevo_Airport_terminal_D_February_2019.jpg/400px-20190221_160044_Sheremetyevo_Airport_terminal_D_February_2019.jpg 2x" data-file-width="4608" data-file-height="2592" /></a><figcaption>Customs control zone at <a href="/wiki/Sheremetyevo_International_Airport" title="Sheremetyevo International Airport">Sheremetyevo International Airport</a>, <a href="/wiki/Moscow_Oblast" title="Moscow Oblast">Moscow Oblast</a>, February 2019</figcaption></figure> <p>In most countries, customs procedures for arriving passengers at major international airports, ports and some road crossings are separated into red and green channels.<sup id="cite_ref-12" class="reference"><a href="#cite_note-12"><span class="cite-bracket">[</span>12<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-13" class="reference"><a href="#cite_note-13"><span class="cite-bracket">[</span>13<span class="cite-bracket">]</span></a></sup> Passengers with goods to declare (carrying goods above the permitted customs limits and/or carrying prohibited items) go through the red channel, while passengers with nothing to declare (carrying goods within the permitted customs limits and not carrying prohibited items) go through the green channel. However, entry into a particular channel constitutes a legal declaration, so if a passenger goes through a green channel and is found to be in possession of a prohibited item, or failure to declare such items the passenger can be subject to a fine, the item being seized, and in some cases result in an arrest and criminal prosecution. Each channel is a point of no return, once a passenger has entered a particular channel, they cannot go back. </p><p><a href="/wiki/Australia" title="Australia">Australia</a>, <a href="/wiki/Canada" title="Canada">Canada</a>, <a href="/wiki/New_Zealand" title="New Zealand">New Zealand</a>, and the <a href="/wiki/United_States" title="United States">United States</a> do not officially operate a red and green channel system; however, some airports have adopted this layout. </p> <div class="mw-heading mw-heading3"><h3 id="Blue_channel">Blue channel</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Customs&action=edit&section=7" title="Edit section: Blue channel"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Airports in EU countries also have a blue channel. As the EU is a <a href="/wiki/Customs_union" title="Customs union">customs union</a>, travellers between EU countries do not have to pay customs duties. <a href="/wiki/Value-added_tax" title="Value-added tax">Value-added tax</a> (VAT) and excise duties may be applicable if the goods are subsequently sold, but these are collected when the goods are sold, not at the border. Passengers arriving from other EU countries go through the blue channel, where they may still be subject to checks for prohibited or restricted goods. <a href="/wiki/Bag_tag" title="Bag tag">Luggage tickets</a> for checked luggage travelling within the EU are green-edged so they may be identified.<sup id="cite_ref-14" class="reference"><a href="#cite_note-14"><span class="cite-bracket">[</span>14<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-15" class="reference"><a href="#cite_note-15"><span class="cite-bracket">[</span>15<span class="cite-bracket">]</span></a></sup> In the recent years usage of the blue channel has become limited mostly to flights between the Schengen Area member states of the EU and the remainder of EU member states, while flights which cross the border of neither the customs union nor the Schengen Area are in practice treated as domestic, and therefore, the people travelling on them do not go through customs channels at all. </p> <div class="mw-heading mw-heading3"><h3 id="Red_point_phone">Red point phone</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Customs&action=edit&section=8" title="Edit section: Red point phone"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>All airports in the United Kingdom operate a channel system; however, some airports do not have a red channel, instead having a red point phone which serves the same purpose.<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (April 2024)">citation needed</span></a></i>]</sup> </p> <div class="mw-heading mw-heading2"><h2 id="Summary_of_basic_custom_rules">Summary of basic custom rules</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Customs&action=edit&section=9" title="Edit section: Summary of basic custom rules"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="mw-heading mw-heading3"><h3 id="Europe">Europe</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Customs&action=edit&section=10" title="Edit section: Europe"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The basic <a href="/wiki/Customs_law" class="mw-redirect" title="Customs law">customs law</a> is harmonized across Europe within the <a href="/wiki/European_Union_Customs_Union" title="European Union Customs Union">European Union Customs Union</a>. This includes customs duties and restrictions. Customs tax typically applies from €22 to €150. For more information, see regulations of each member state. </p><p>For customs declarations in the EU and in Switzerland, Norway and Iceland, the "<a href="/wiki/Single_Administrative_Document" title="Single Administrative Document">Single Administrative Document</a>" (SAD) is used as a basis.<sup id="cite_ref-16" class="reference"><a href="#cite_note-16"><span class="cite-bracket">[</span>16<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading4"><h4 id="Germany">Germany</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Customs&action=edit&section=11" title="Edit section: Germany"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Bundeszollverwaltung" title="Bundeszollverwaltung">Bundeszollverwaltung</a></div> <p>Up to €22, there are no taxes. From €22 up to €150, it is necessary to pay VAT (EUSt in Germany), which is 7% or 19% depending on the goods. From €150 it is necessary to pay VAT and customs. </p> <div class="mw-heading mw-heading4"><h4 id="Romania">Romania</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Customs&action=edit&section=12" title="Edit section: Romania"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Financial_Guard_(Romania)" title="Financial Guard (Romania)">Financial Guard (Romania)</a></div> <p>Customs may be very strict, especially for goods shipped from anywhere outside the EU. Up to €10 goods/package. </p> <div class="mw-heading mw-heading4"><h4 id="Italy">Italy</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Customs&action=edit&section=13" title="Edit section: Italy"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Guardia_di_Finanza" title="Guardia di Finanza">Guardia di Finanza</a></div> <p>Customs in Italy takes additional 22% VAT (Value-added tax) for goods imported from outside the European Union even if the VAT is already paid to the origin country sender. </p> <div class="mw-heading mw-heading4"><h4 id="Czech_Republic_and_Slovakia">Czech Republic and Slovakia</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Customs&action=edit&section=14" title="Edit section: Czech Republic and Slovakia"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Up to €22, there are no taxes. From €22 up to €150, it is necessary to pay VAT (DPH in Czech/Slovak), which is 21%. From €150, it is necessary to pay VAT and customs. Customs may range from zero to 10% depending on the type of imported goods. </p> <div class="mw-heading mw-heading4"><h4 id="Ukraine">Ukraine</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Customs&action=edit&section=15" title="Edit section: Ukraine"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Ukraine has had 5 reforms of its customs authorities. The recent one, in 2019, reorganized <a href="/wiki/State_Fiscal_Service_(Ukraine)" class="mw-redirect" title="State Fiscal Service (Ukraine)">State Fiscal Service</a> into the <a href="/w/index.php?title=State_customs_service_of_Ukraine&action=edit&redlink=1" class="new" title="State customs service of Ukraine (page does not exist)">State Customs Service</a>. The reform attempt seeks to digitize customs procedures, get market-level wages, innovate customs checkpoints, integrate into EU customs community, open reference database of customs inspections.<sup id="cite_ref-17" class="reference"><a href="#cite_note-17"><span class="cite-bracket">[</span>17<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="The_Americas">The Americas</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Customs&action=edit&section=16" title="Edit section: The Americas"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="mw-heading mw-heading4"><h4 id="Canada">Canada</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Customs&action=edit&section=17" title="Edit section: Canada"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Canada_Border_Services_Agency" title="Canada Border Services Agency">Canada Border Services Agency</a></div> <p>In 2003, Canada replaced the <a href="/wiki/Canada_Customs_and_Revenue_Agency" title="Canada Customs and Revenue Agency">Canada Customs and Revenue Agency</a> with the current Canada Border Services Agency (CBSA). The CBSA performs searches at Canadian ports of entry and detains illegal immigrants, along with preventing contraband from entering the country.<sup id="cite_ref-18" class="reference"><a href="#cite_note-18"><span class="cite-bracket">[</span>18<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading4"><h4 id="United_States">United States</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Customs&action=edit&section=18" title="Edit section: United States"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/U.S._Customs_and_Border_Protection" title="U.S. Customs and Border Protection">U.S. Customs and Border Protection</a></div> <style data-mw-deduplicate="TemplateStyles:r1238864702">.mw-parser-output .bar-chart{margin:0.5em;background-color:var(--background-color-neutral-subtle,#f8f9fa);border:1px solid #c0c0c0}.mw-parser-output .bar-chart caption{font-weight:bold}.mw-parser-output .bar-chart th,.mw-parser-output .bar-chart td{padding:1px;text-align:left}.mw-parser-output .bar-chart th[scope="col"]:not(.bar-chart-label-type){width:15em}.mw-parser-output .bar-chart th[scope="row"]:not(.bar-chart-total){font-weight:normal}.mw-parser-output .bar-chart-bar{height:1.25em;width:40em}.mw-parser-output .bar-chart-bar-line{background-color:#cedff2;height:1.25em;margin:0 0 0 0;z-index:0}.mw-parser-output .bar-chart-bar-comment{font-size:90%;padding-left:1em}.mw-parser-output .bar-chart-bar-numbers{position:relative;top:-1.4em;height:1.25em;padding:0 0 0 2em;z-index:10;width:40em}.mw-parser-output .bar-chart-caption{border-top:1px solid #aaa}@media(min-width:720px){.mw-parser-output .bar-chart-left{float:left;clear:left;margin:0.5em 1em 0.5em 0}.mw-parser-output .bar-chart-right{float:right;clear:right;margin:0.5em 0 0.5em 1em}.mw-parser-output .bar-chart-center{margin:0.5em auto}}@media screen{html.skin-theme-clientpref-night .mw-parser-output .bar-chart-bar-line{background-color:#74497e}}@media screen and (prefers-color-scheme){html.skin-theme-clientpref-os .mw-parser-output .bar-chart-bar-line{background-color:#74497e}}</style> <table class="bar-chart bar-chart-right"> <caption>Predicted US customs revenue<sup id="cite_ref-19" class="reference"><a href="#cite_note-19"><span class="cite-bracket">[</span>19<span class="cite-bracket">]</span></a></sup> </caption> <tbody><tr> <th scope="col" class="bar-chart-label-type">Year </th> <th scope="col" style="width: 14em">Predicted revenue (billion USD) </th></tr> <tr> <th scope="row">2017 </th> <td><div class="bar-chart-bar" style="width: 14em;"><div class="bar-chart-bar-line" style="width:8.2em;"></div><span class="bar-chart-bar-numbers" style="width: 14em;"><span class="nowrap">35</span></span></div> </td></tr> <tr> <th scope="row">2018 </th> <td><div class="bar-chart-bar" style="width: 14em;"><div class="bar-chart-bar-line" style="width:8.9em;"></div><span class="bar-chart-bar-numbers" style="width: 14em;"><span class="nowrap">38</span></span></div> </td></tr> <tr> <th scope="row">2019 </th> <td><div class="bar-chart-bar" style="width: 14em;"><div class="bar-chart-bar-line" style="width:9.6em;"></div><span class="bar-chart-bar-numbers" style="width: 14em;"><span class="nowrap">41</span></span></div> </td></tr> <tr> <th scope="row">2020 </th> <td><div class="bar-chart-bar" style="width: 14em;"><div class="bar-chart-bar-line" style="width:10em;"></div><span class="bar-chart-bar-numbers" style="width: 14em;"><span class="nowrap">43</span></span></div> </td></tr> <tr> <th scope="row">2021 </th> <td><div class="bar-chart-bar" style="width: 14em;"><div class="bar-chart-bar-line" style="width:10.7em;"></div><span class="bar-chart-bar-numbers" style="width: 14em;"><span class="nowrap">46</span></span></div> </td></tr> <tr> <th scope="row">2022 </th> <td><div class="bar-chart-bar" style="width: 14em;"><div class="bar-chart-bar-line" style="width:11em;"></div><span class="bar-chart-bar-numbers" style="width: 14em;"><span class="nowrap">47</span></span></div> </td></tr> <tr> <th scope="row">2023 </th> <td><div class="bar-chart-bar" style="width: 14em;"><div class="bar-chart-bar-line" style="width:11.4em;"></div><span class="bar-chart-bar-numbers" style="width: 14em;"><span class="nowrap">49</span></span></div> </td></tr> <tr> <th scope="row">2024 </th> <td><div class="bar-chart-bar" style="width: 14em;"><div class="bar-chart-bar-line" style="width:11.9em;"></div><span class="bar-chart-bar-numbers" style="width: 14em;"><span class="nowrap">51</span></span></div> </td></tr> <tr> <th scope="row">2025 </th> <td><div class="bar-chart-bar" style="width: 14em;"><div class="bar-chart-bar-line" style="width:12.1em;"></div><span class="bar-chart-bar-numbers" style="width: 14em;"><span class="nowrap">52</span></span></div> </td></tr> <tr> <th scope="row">2026 </th> <td><div class="bar-chart-bar" style="width: 14em;"><div class="bar-chart-bar-line" style="width:12.6em;"></div><span class="bar-chart-bar-numbers" style="width: 14em;"><span class="nowrap">54</span></span></div> </td></tr> <tr> <th scope="row">2027 </th> <td><div class="bar-chart-bar" style="width: 14em;"><div class="bar-chart-bar-line" style="width:13.1em;"></div><span class="bar-chart-bar-numbers" style="width: 14em;"><span class="nowrap">56</span></span></div> </td></tr> <tr> <th scope="row">2028 </th> <td><div class="bar-chart-bar" style="width: 14em;"><div class="bar-chart-bar-line" style="width:13.5em;"></div><span class="bar-chart-bar-numbers" style="width: 14em;"><span class="nowrap">58</span></span></div> </td></tr> </tbody></table> <p>Every person arriving in the US is subject to inspection by Customs and Border Protection (CBP) officers for compliance with immigration, customs and agriculture regulations. This <a href="/wiki/Public_service" title="Public service">public service</a> is administered on almost a million visitors who enter the US daily.<sup id="cite_ref-20" class="reference"><a href="#cite_note-20"><span class="cite-bracket">[</span>20<span class="cite-bracket">]</span></a></sup> Travelers are screened for a number of prohibited items including; gold, alcoholic beverages, firearms and soil.<sup id="cite_ref-21" class="reference"><a href="#cite_note-21"><span class="cite-bracket">[</span>21<span class="cite-bracket">]</span></a></sup> A wide range of penalties face those non-compliers.<sup id="cite_ref-22" class="reference"><a href="#cite_note-22"><span class="cite-bracket">[</span>22<span class="cite-bracket">]</span></a></sup> </p><p>The United States imposes tariffs or "<a href="/wiki/Customs_duties_in_the_United_States" title="Customs duties in the United States">customs duties</a>" on imports of goods, being 3% on average.<sup id="cite_ref-23" class="reference"><a href="#cite_note-23"><span class="cite-bracket">[</span>23<span class="cite-bracket">]</span></a></sup> The duty is levied at the time of import and is paid by the <a href="/wiki/Importer_of_record" class="mw-redirect" title="Importer of record">importer of record</a>. Individuals arriving in the United States may be exempt from duty on a limited amount of purchases, and on goods temporarily imported (such as laptop computers) under the <a href="/wiki/ATA_Carnet" title="ATA Carnet">ATA Carnet</a> system. Customs duties vary by country of origin and product, with duties ranging from zero to 81% of the value of the goods. Goods from many countries are exempt from duty under various trade agreements. Certain types of goods are exempt from duty regardless of source. Customs rules differ from other import restrictions. Failure to comply with customs rules can result in seizure of goods and civil and criminal penalties against involved parties. The CBP enforces customs rules. All goods entering the United States are subject to inspection by CBP prior to legal entry. </p> <div class="mw-heading mw-heading4"><h4 id="Uruguay">Uruguay</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Customs&action=edit&section=19" title="Edit section: Uruguay"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Uruguayan Customs place a cap on the importation of personal packages to up to 3 packages of a nominal value of no more than US$200 which can be entered into the country without extra charge. For a package to be included in the 3 free slots, the addressee must register the package with the Uruguayan Postal Service linking the tracking code, their address, national ID number phone and email address. Should a package arrive prior to registration the package must pay the 60% tax and no less than US$10. Any personal package worth more than US$200 or after the 3 free packages, must pay a 60% tax. This severely limits the public's ability to buy products online. Due to Uruguay's small population and market, many popular and specialty products are unavailable in the regular marketplace, forcing Uruguayans to strategically pool several purchases together and max each one of their free slots. </p> <div class="mw-heading mw-heading4"><h4 id="Argentina">Argentina</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Customs&action=edit&section=20" title="Edit section: Argentina"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Customs may be very strict. Goods valued up to US$500<sup id="cite_ref-24" class="reference"><a href="#cite_note-24"><span class="cite-bracket">[</span>24<span class="cite-bracket">]</span></a></sup> brought in by plane and up to US$300 by sea or land are free of duties and taxes, cellphones and laptop computers are duty free regardless of their value only one per passenger, clothing and other personal use items are free of taxes. Above those values, tax is 50% of the value of all acquired goods summed up. </p> <div class="mw-heading mw-heading3"><h3 id="Asia">Asia</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Customs&action=edit&section=21" title="Edit section: Asia"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="mw-heading mw-heading4"><h4 id="Indonesia">Indonesia</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Customs&action=edit&section=22" title="Edit section: Indonesia"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Main article: <a href="/wiki/Directorate_General_of_Customs_and_Excise" title="Directorate General of Customs and Excise">Directorate General of Customs and Excise</a> </p><p><i>Direktorat Jenderal Bea dan Cukai</i> (abbreviated <i>Bea Cukai</i> or DJBC), works under the <a href="/wiki/Ministry_of_Finance_(Indonesia)" title="Ministry of Finance (Indonesia)">Ministry of Finance (Indonesia)</a> and performs various duties relating to the traffic of goods entering or leaving the Customs Area such as the collection of import/export duties, monitoring prohibition and restriction of certain goods, collecting excise and other state levies based on legislation apply. DJBC envisions itself as "The leading customs and excise institution globally" and has three missions: </p> <ul><li>to facilitate trade and industry;</li> <li>to protect the border and the community from smuggling and illegal trade; and</li> <li>to optimize state revenue in the field of customs and excise <sup id="cite_ref-25" class="reference"><a href="#cite_note-25"><span class="cite-bracket">[</span>25<span class="cite-bracket">]</span></a></sup></li></ul> <div class="mw-heading mw-heading2"><h2 id="International_Customs_Day">International Customs Day</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Customs&action=edit&section=23" title="Edit section: International Customs Day"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <figure class="mw-default-size mw-halign-right" typeof="mw:File/Thumb"><a href="/wiki/File:Customs,_Tolls_or_Duties_-_Corporation_of_Kinsale.jpg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/6/6f/Customs%2C_Tolls_or_Duties_-_Corporation_of_Kinsale.jpg/220px-Customs%2C_Tolls_or_Duties_-_Corporation_of_Kinsale.jpg" decoding="async" width="220" height="349" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/6/6f/Customs%2C_Tolls_or_Duties_-_Corporation_of_Kinsale.jpg/330px-Customs%2C_Tolls_or_Duties_-_Corporation_of_Kinsale.jpg 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/6/6f/Customs%2C_Tolls_or_Duties_-_Corporation_of_Kinsale.jpg/440px-Customs%2C_Tolls_or_Duties_-_Corporation_of_Kinsale.jpg 2x" data-file-width="1688" data-file-height="2680" /></a><figcaption>Customs, Tolls or Duties of the Corporation of <a href="/wiki/Kinsale" title="Kinsale">Kinsale</a> (1788)</figcaption></figure><p><b>International Customs Day</b> recognizes the role of agencies and customs officials in maintaining border security around the world. It focuses on the workers and their working conditions as well as the challenges that some customs officers face in their job.<sup id="cite_ref-timeanddate.com_26-0" class="reference"><a href="#cite_note-timeanddate.com-26"><span class="cite-bracket">[</span>26<span class="cite-bracket">]</span></a></sup> Custom agencies hold employee appreciation events where custom officers are recognized for their work. Several agencies also hold events for the public where they explain their jobs and responsibilities in a transparent manner.<sup id="cite_ref-timeanddate.com_26-1" class="reference"><a href="#cite_note-timeanddate.com-26"><span class="cite-bracket">[</span>26<span class="cite-bracket">]</span></a></sup> </p><p>Each year, at the end of January is celebrated the International Customs Day with a particular theme, as follows: </p> <ul><li>2024, the chosen theme was 'Customs Engaging Traditional and New Partners with Purpose'.<sup id="cite_ref-27" class="reference"><a href="#cite_note-27"><span class="cite-bracket">[</span>27<span class="cite-bracket">]</span></a></sup></li> <li>2023, the chosen theme was 'Nurturing the Next Generation: Promoting a Culture of Knowledge-sharing and Professional Pride in Customs'.<sup id="cite_ref-28" class="reference"><a href="#cite_note-28"><span class="cite-bracket">[</span>28<span class="cite-bracket">]</span></a></sup></li> <li>2022, the chosen theme was 'Customs Digital Transformation by Embracing a Data Culture and Building a Data Ecosystem'.<sup id="cite_ref-29" class="reference"><a href="#cite_note-29"><span class="cite-bracket">[</span>29<span class="cite-bracket">]</span></a></sup></li> <li>2021, the chosen theme was 'Customs bolstering Recovery, Renewal and Resilience for a sustainable supply chain'.<sup id="cite_ref-30" class="reference"><a href="#cite_note-30"><span class="cite-bracket">[</span>30<span class="cite-bracket">]</span></a></sup></li> <li>2020, the chosen theme was 'Customs fostering Sustainability for People, Prosperity and the Planet'.<sup id="cite_ref-31" class="reference"><a href="#cite_note-31"><span class="cite-bracket">[</span>31<span class="cite-bracket">]</span></a></sup></li> <li>2019, the chosen theme was 'SMART borders for seamless Trade, Travel and Transport'.<sup id="cite_ref-32" class="reference"><a href="#cite_note-32"><span class="cite-bracket">[</span>32<span class="cite-bracket">]</span></a></sup></li> <li>2018, the chosen theme was 'A secure business environment for economic development'.<sup id="cite_ref-33" class="reference"><a href="#cite_note-33"><span class="cite-bracket">[</span>33<span class="cite-bracket">]</span></a></sup></li> <li>Chosen theme for previous editions 2009 - 2018.<sup id="cite_ref-34" class="reference"><a href="#cite_note-34"><span class="cite-bracket">[</span>34<span class="cite-bracket">]</span></a></sup></li></ul> <div class="mw-heading mw-heading2"><h2 id="See_also">See also</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Customs&action=edit&section=24" title="Edit section: See also"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><a href="/wiki/Customs_Trade_Partnership_against_Terrorism" class="mw-redirect" title="Customs Trade Partnership against Terrorism">Customs Trade Partnership against Terrorism</a></li> <li><a href="/wiki/Duty_(economics)" class="mw-redirect" title="Duty (economics)">Duty (economics)</a></li> <li><a href="/wiki/Port_authority" title="Port authority">Port authority</a></li> <li><i><a href="/wiki/World_Customs_Journal" title="World Customs Journal">World Customs Journal</a></i></li> <li><a href="/wiki/World_Customs_Organization" title="World Customs Organization">World Customs Organization</a></li></ul> <div class="mw-heading mw-heading2"><h2 id="References">References</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Customs&action=edit&section=25" title="Edit section: References"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1239543626">.mw-parser-output .reflist{margin-bottom:0.5em;list-style-type:decimal}@media screen{.mw-parser-output .reflist{font-size:90%}}.mw-parser-output .reflist .references{font-size:100%;margin-bottom:0;list-style-type:inherit}.mw-parser-output .reflist-columns-2{column-width:30em}.mw-parser-output .reflist-columns-3{column-width:25em}.mw-parser-output .reflist-columns{margin-top:0.3em}.mw-parser-output .reflist-columns ol{margin-top:0}.mw-parser-output .reflist-columns li{page-break-inside:avoid;break-inside:avoid-column}.mw-parser-output .reflist-upper-alpha{list-style-type:upper-alpha}.mw-parser-output .reflist-upper-roman{list-style-type:upper-roman}.mw-parser-output .reflist-lower-alpha{list-style-type:lower-alpha}.mw-parser-output .reflist-lower-greek{list-style-type:lower-greek}.mw-parser-output .reflist-lower-roman{list-style-type:lower-roman}</style><div class="reflist"> <div class="mw-references-wrap mw-references-columns"><ol class="references"> <li id="cite_note-1"><span class="mw-cite-backlink"><b><a href="#cite_ref-1">^</a></b></span> <span class="reference-text"><style data-mw-deduplicate="TemplateStyles:r1238218222">.mw-parser-output cite.citation{font-style:inherit;word-wrap:break-word}.mw-parser-output .citation q{quotes:"\"""\"""'""'"}.mw-parser-output .citation:target{background-color:rgba(0,127,255,0.133)}.mw-parser-output .id-lock-free.id-lock-free a{background:url("//upload.wikimedia.org/wikipedia/commons/6/65/Lock-green.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-limited.id-lock-limited a,.mw-parser-output .id-lock-registration.id-lock-registration a{background:url("//upload.wikimedia.org/wikipedia/commons/d/d6/Lock-gray-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-subscription.id-lock-subscription a{background:url("//upload.wikimedia.org/wikipedia/commons/a/aa/Lock-red-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .cs1-ws-icon a{background:url("//upload.wikimedia.org/wikipedia/commons/4/4c/Wikisource-logo.svg")right 0.1em center/12px no-repeat}body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-free a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-limited a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-registration a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-subscription a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .cs1-ws-icon a{background-size:contain;padding:0 1em 0 0}.mw-parser-output .cs1-code{color:inherit;background:inherit;border:none;padding:inherit}.mw-parser-output .cs1-hidden-error{display:none;color:var(--color-error,#d33)}.mw-parser-output .cs1-visible-error{color:var(--color-error,#d33)}.mw-parser-output .cs1-maint{display:none;color:#085;margin-left:0.3em}.mw-parser-output .cs1-kern-left{padding-left:0.2em}.mw-parser-output .cs1-kern-right{padding-right:0.2em}.mw-parser-output .citation .mw-selflink{font-weight:inherit}@media screen{.mw-parser-output .cs1-format{font-size:95%}html.skin-theme-clientpref-night .mw-parser-output .cs1-maint{color:#18911f}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .cs1-maint{color:#18911f}}</style><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.wordreference.com/definition/customs">"customs"</a>. <a href="/wiki/WordReference" class="mw-redirect" title="WordReference">WordReference</a><span class="reference-accessdate">. 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Retrieved <span class="nowrap">2024-07-16</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=www.wcoomd.org&rft.atitle=World+Customs+Organization&rft_id=https%3A%2F%2Fwww.wcoomd.org%2Fen%2Fabout-us%2Finternational-customs-day%2Ficd-2024.aspx%23%3A~%3Atext%3DINDONESIA%2520%3ACustoms%2520celebrated%2520ICD%25202024%2Cto%2520address%2520global%2520trade%2520dynamics.&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACustoms" class="Z3988"></span></span> </li> <li id="cite_note-28"><span class="mw-cite-backlink"><b><a href="#cite_ref-28">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.wcoomd.org/en/media/newsroom/2023/january/international-customs-day-2023.aspx">"World Customs Organization"</a>. <i>www.wcoomd.org</i><span class="reference-accessdate">. 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Retrieved <span class="nowrap">2022-09-09</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=www.wcoomd.org&rft.atitle=International+Customs+Day+2022&rft_id=http%3A%2F%2Fwww.wcoomd.org%2Fen%2Fabout-us%2Finternational-customs-day%2Ficd-2022.aspx&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACustoms" class="Z3988"></span></span> </li> <li id="cite_note-30"><span class="mw-cite-backlink"><b><a href="#cite_ref-30">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.wcoomd.org/en/about-us/international-customs-day/previous-editions/icd-2021.aspx">"International Customs Day 2021"</a>. <i>www.wcoomd.org</i><span class="reference-accessdate">. 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Retrieved <span class="nowrap">2022-09-09</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=www.wcoomd.org&rft.atitle=International+Customs+Day+2020&rft_id=http%3A%2F%2Fwww.wcoomd.org%2Fen%2Fabout-us%2Finternational-customs-day%2Fprevious-editions%2Ficd-2020.aspx&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACustoms" class="Z3988"></span></span> </li> <li id="cite_note-32"><span class="mw-cite-backlink"><b><a href="#cite_ref-32">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.wcoomd.org/en/about-us/international-customs-day/previous-editions/icd-2019.aspx">"International Customs Day 2019"</a>. <i>www.wcoomd.org</i><span class="reference-accessdate">. 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Retrieved <span class="nowrap">2019-02-24</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=www.wcoomd.org&rft.atitle=International+Customs+Day+%282009+-+2018%29&rft_id=http%3A%2F%2Fwww.wcoomd.org%2Fen%2Fabout-us%2Finternational-customs-day%2Fprevious-editions.aspx&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACustoms" class="Z3988"></span></span> </li> </ol></div></div> <div class="mw-heading mw-heading2"><h2 id="External_links">External links</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Customs&action=edit&section=26" title="Edit section: External links"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1235681985">.mw-parser-output .side-box{margin:4px 0;box-sizing:border-box;border:1px solid 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.navbox-title{background-color:#ddf}.mw-parser-output .navbox-subgroup .navbox-group,.mw-parser-output .navbox-subgroup .navbox-abovebelow{background-color:#e6e6ff}.mw-parser-output .navbox-even{background-color:#f7f7f7}.mw-parser-output .navbox-odd{background-color:transparent}.mw-parser-output .navbox .hlist td dl,.mw-parser-output .navbox .hlist td ol,.mw-parser-output .navbox .hlist td ul,.mw-parser-output .navbox td.hlist dl,.mw-parser-output .navbox td.hlist ol,.mw-parser-output .navbox td.hlist ul{padding:0.125em 0}.mw-parser-output .navbox .navbar{display:block;font-size:100%}.mw-parser-output .navbox-title .navbar{float:left;text-align:left;margin-right:0.5em}body.skin--responsive .mw-parser-output .navbox-image img{max-width:none!important}@media print{body.ns-0 .mw-parser-output .navbox{display:none!important}}</style></div><div role="navigation" class="navbox" aria-labelledby="Customs_services_by_country" style="padding:3px"><table class="nowraplinks mw-collapsible autocollapse navbox-inner" style="border-spacing:0;background:transparent;color:inherit"><tbody><tr><th scope="col" class="navbox-title" colspan="2"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1239400231"><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:Customs_services" title="Template:Customs services"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:Customs_services" title="Template talk:Customs services"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:Customs_services" title="Special:EditPage/Template:Customs services"><abbr title="Edit this template">e</abbr></a></li></ul></div><div id="Customs_services_by_country" style="font-size:114%;margin:0 4em"><a class="mw-selflink selflink">Customs services</a> by country</div></th></tr><tr><th scope="row" class="navbox-group" style="width:1%">Africa</th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/w/index.php?title=Directorate_General_of_Customs_(Algeria)&action=edit&redlink=1" class="new" title="Directorate General of Customs (Algeria) (page does not exist)">Algeria</a></li> <li><a href="/w/index.php?title=General_Tax_Administration&action=edit&redlink=1" class="new" title="General Tax Administration (page does not exist)">Angola</a></li> <li><a href="/w/index.php?title=Directorate_General_of_Customs_and_Indirect_Taxes_(Benin)&action=edit&redlink=1" class="new" title="Directorate General of Customs and Indirect Taxes (Benin) (page does not exist)">Benin</a></li> <li><a href="/wiki/Botswana_Unified_Revenue_Service" title="Botswana Unified Revenue Service">Botswana</a></li> <li><a href="/w/index.php?title=Directorate_General_of_Customs_(Burkina_Faso)&action=edit&redlink=1" class="new" title="Directorate General of Customs (Burkina Faso) (page does not exist)">Burkina Faso</a></li> <li><a href="/w/index.php?title=Burundi_Revenue_Authority&action=edit&redlink=1" class="new" title="Burundi Revenue Authority (page does not exist)">Burundi</a></li> <li><a href="/w/index.php?title=Directorate_General_of_Customs_(Cameroon)&action=edit&redlink=1" class="new" title="Directorate General of Customs (Cameroon) (page does not exist)">Cameroon</a></li> <li><a href="/w/index.php?title=Directorate_General_of_Customs_(Cape_Verde)&action=edit&redlink=1" class="new" title="Directorate General of Customs (Cape Verde) (page does not exist)">Cape Verde</a></li> <li><a href="/w/index.php?title=Directorate_General_of_Customs_and_Indirect_Taxes_(Central_African_Republic)&action=edit&redlink=1" class="new" title="Directorate General of Customs and Indirect Taxes (Central African Republic) (page does not exist)">Central African Republic</a></li> <li><a href="/w/index.php?title=Directorate_General_of_Customs_and_Indirect_Taxes_(Chad)&action=edit&redlink=1" class="new" title="Directorate General of Customs and Indirect Taxes (Chad) (page does not exist)">Chad</a></li> <li><a href="/w/index.php?title=Directorate_General_of_Customs_(Comoros)&action=edit&redlink=1" class="new" title="Directorate General of Customs (Comoros) (page does not exist)">Comoros</a></li> <li><a href="/w/index.php?title=Directorate_General_of_Customs_and_Excise_(Democratic_Republic_of_the_Congo)&action=edit&redlink=1" class="new" title="Directorate General of Customs and Excise (Democratic Republic of the Congo) (page does not exist)">Democratic Republic of the Congo</a></li> <li><a href="/w/index.php?title=Directorate_General_of_Customs_and_Indirect_Taxes_(Republic_of_the_Congo)&action=edit&redlink=1" class="new" title="Directorate General of Customs and Indirect Taxes (Republic of the Congo) (page does not exist)">Republic of the Congo</a></li> <li><a href="/w/index.php?title=Directorate_General_of_Customs_(Ivory_Coast)&action=edit&redlink=1" class="new" title="Directorate General of Customs (Ivory Coast) (page does not exist)">Côte d'Ivoire (Ivory Coast)</a></li> <li><a href="/w/index.php?title=Directorate_of_Customs_and_Indirect_Taxes_(Djibouti)&action=edit&redlink=1" class="new" title="Directorate of Customs and Indirect Taxes (Djibouti) (page does not exist)">Djibouti</a></li> <li><a href="/w/index.php?title=Egyptian_Customs_Authority&action=edit&redlink=1" class="new" title="Egyptian Customs Authority (page does not exist)">Egypt</a></li> <li><a href="/w/index.php?title=Directorate_General_of_Customs_(Equatorial_Guinea)&action=edit&redlink=1" class="new" title="Directorate General of Customs (Equatorial Guinea) (page does not exist)">Equatorial Guinea</a></li> <li><a href="/w/index.php?title=Customs_and_Excise_Division_(Eritrea)&action=edit&redlink=1" class="new" title="Customs and Excise Division (Eritrea) (page does not exist)">Eritrea</a></li> <li><a href="/w/index.php?title=Ministry_of_Revenues_(Ethiopia)&action=edit&redlink=1" class="new" title="Ministry of Revenues (Ethiopia) (page does not exist)">Ethiopia</a></li> <li><a href="/w/index.php?title=Directorate_General_of_Customs_and_Indirect_Taxes_(Gabon)&action=edit&redlink=1" class="new" title="Directorate General of Customs and Indirect Taxes (Gabon) (page does not exist)">Gabon</a></li> <li><a href="/w/index.php?title=Gambia_Revenue_Authority&action=edit&redlink=1" class="new" title="Gambia Revenue Authority (page does not exist)">The Gambia</a></li> <li><a href="/wiki/Ghana_Revenue_Authority" title="Ghana Revenue Authority">Ghana</a></li> <li><a href="/w/index.php?title=Directorate_General_of_Customs_(Guinea)&action=edit&redlink=1" class="new" title="Directorate General of Customs (Guinea) (page does not exist)">Guinea</a></li> <li><a href="/w/index.php?title=Directorate_General_of_Customs_(Guinea-Bissau)&action=edit&redlink=1" class="new" title="Directorate General of Customs (Guinea-Bissau) (page does not exist)">Guinea-Bissau</a></li> <li><a href="/wiki/Kenya_Revenue_Authority" title="Kenya Revenue Authority">Kenya</a></li> <li><a href="/w/index.php?title=Lesotho_Revenue_Authority&action=edit&redlink=1" class="new" title="Lesotho Revenue Authority (page does not exist)">Lesotho</a></li> <li><a href="/w/index.php?title=Liberia_Revenue_Authority&action=edit&redlink=1" class="new" title="Liberia Revenue Authority (page does not exist)">Liberia</a></li> <li><a href="/w/index.php?title=Libya_Customs_Authority&action=edit&redlink=1" class="new" title="Libya Customs Authority (page does not exist)">Libya</a></li> <li><a href="/w/index.php?title=Directorate_General_of_Customs_(Madagascar)&action=edit&redlink=1" class="new" title="Directorate General of Customs (Madagascar) (page does not exist)"> Madagascar</a></li> <li><a href="/wiki/Malawi_Revenue_Authority" title="Malawi Revenue Authority">Malawi</a></li> <li><a href="/w/index.php?title=Directorate_General_of_Customs_(Mali)&action=edit&redlink=1" class="new" title="Directorate General of Customs (Mali) (page does not exist)">Mali</a></li> <li><a href="/w/index.php?title=Directorate_General_of_Customs_(Mauritania)&action=edit&redlink=1" class="new" title="Directorate General of Customs (Mauritania) (page does not exist)">Mauritania</a></li> <li><a href="/wiki/Mauritius_Revenue_Authority" title="Mauritius Revenue Authority">Mauritius</a></li> <li><a href="/w/index.php?title=Administration_of_Customs_and_Indirect_Taxes_(Morocco)&action=edit&redlink=1" class="new" title="Administration of Customs and Indirect Taxes (Morocco) (page does not exist)">Morocco</a></li> <li><a href="/w/index.php?title=Mozambique_Revenue_Authority&action=edit&redlink=1" class="new" title="Mozambique Revenue Authority (page does not exist)">Mozambique</a></li> <li><a href="/w/index.php?title=Directorate_of_Customs_and_Excise_(Namibia)&action=edit&redlink=1" class="new" title="Directorate of Customs and Excise (Namibia) (page does not exist)">Namibia</a></li> <li><a href="/w/index.php?title=Directorate_General_of_Customs_(Niger)&action=edit&redlink=1" class="new" title="Directorate General of Customs (Niger) (page does not exist)">Niger</a></li> <li><a href="/wiki/Nigerian_Customs_Service" class="mw-redirect" title="Nigerian Customs Service">Nigeria</a></li> <li><a href="/wiki/Rwanda_Revenue_Authority" title="Rwanda Revenue Authority">Rwanda</a></li> <li><a href="/w/index.php?title=Directorate_General_of_Customs_(S%C3%A3o_Tom%C3%A9_and_Pr%C3%ADncipe)&action=edit&redlink=1" class="new" title="Directorate General of Customs (São Tomé and Príncipe) (page does not exist)">São Tomé and Príncipe</a></li> <li><a href="/w/index.php?title=Directorate_General_of_Customs_(Senegal)&action=edit&redlink=1" class="new" title="Directorate General of Customs (Senegal) (page does not exist)">Senegal</a></li> <li><a href="/w/index.php?title=Seychelles_Revenue_Commission&action=edit&redlink=1" class="new" title="Seychelles Revenue Commission (page does not exist)">Seychelles</a></li> <li><a href="/w/index.php?title=National_Revenue_Authority_(Sierra_Leone)&action=edit&redlink=1" class="new" title="National Revenue Authority (Sierra Leone) (page does not exist)">Sierra Leone</a></li> <li><a href="/wiki/Ministry_of_Finance_(Somalia)" title="Ministry of Finance (Somalia)">Somalia</a></li> <li><a href="/wiki/South_African_Revenue_Service" title="South African Revenue Service">South Africa</a></li> <li><a href="/w/index.php?title=South_Sudan_Customs_Service&action=edit&redlink=1" class="new" title="South Sudan Customs Service (page does not exist)">South Sudan</a></li> <li><a href="/w/index.php?title=Sudan_Customs_Authority&action=edit&redlink=1" class="new" title="Sudan Customs Authority (page does not exist)">Sudan</a></li> <li><a href="/w/index.php?title=Swaziland_Revenue_Authority&action=edit&redlink=1" class="new" title="Swaziland Revenue Authority (page does not exist)">Swaziland</a></li> <li><a href="/wiki/Tanzania_Revenue_Authority" title="Tanzania Revenue Authority">Tanzania</a></li> <li><a href="/w/index.php?title=Commissioner_of_Customs_and_Indirect_Tax_(Togo)&action=edit&redlink=1" class="new" title="Commissioner of Customs and Indirect Tax (Togo) (page does not exist)">Togo</a></li> <li><a href="/w/index.php?title=Directorate_General_of_Customs_(Tunisia)&action=edit&redlink=1" class="new" title="Directorate General of Customs (Tunisia) (page does not exist)">Tunisia</a></li> <li><a href="/wiki/Uganda_Revenue_Authority" title="Uganda Revenue Authority">Uganda</a></li> <li><a href="/w/index.php?title=Zambia_Revenue_Authority&action=edit&redlink=1" class="new" title="Zambia Revenue Authority (page does not exist)">Zambia</a></li> <li><a href="/wiki/Zimbabwe_Revenue_Authority" title="Zimbabwe Revenue Authority">Zimbabwe</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Americas</th><td class="navbox-list-with-group navbox-list navbox-even hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/w/index.php?title=Customs_and_Excise_Division_(Antigua_and_Barbuda)&action=edit&redlink=1" class="new" title="Customs and Excise Division (Antigua and Barbuda) (page does not exist)">Antigua and Barbuda</a></li> <li><a href="/wiki/Administraci%C3%B3n_Federal_de_Ingresos_P%C3%BAblicos" title="Administración Federal de Ingresos Públicos">Argentina</a></li> <li><a href="/wiki/Bahamas_Customs_Service" title="Bahamas Customs Service">Bahamas</a></li> <li><a href="/w/index.php?title=Barbados_Customs_and_Excise_Department&action=edit&redlink=1" class="new" title="Barbados Customs and Excise Department (page does not exist)">Barbados</a></li> <li><a href="/w/index.php?title=Belize_Customs_%26_Excise_Department&action=edit&redlink=1" class="new" title="Belize Customs & Excise Department (page does not exist)">Belize</a></li> <li><a href="/w/index.php?title=National_Customs_of_Bolivia&action=edit&redlink=1" class="new" title="National Customs of Bolivia (page does not exist)">Bolivia</a></li> <li><a href="/wiki/Receita_Federal_do_Brasil" title="Receita Federal do Brasil">Brazil</a></li> <li><a href="/wiki/Canada_Border_Services_Agency" title="Canada Border Services Agency">Canada</a></li> <li><a href="/w/index.php?title=Directorate_of_National_Customs_(Chile)&action=edit&redlink=1" class="new" title="Directorate of National Customs (Chile) (page does not exist)">Chile</a></li> <li>Colombia <ul><li><a href="/wiki/National_Directorate_of_Taxes_and_Customs" title="National Directorate of Taxes and Customs">Agency</a></li> <li><a href="/wiki/Fiscal_and_Customs_Police" title="Fiscal and Customs Police">Enforcement</a></li></ul></li> <li><a href="/w/index.php?title=Directorate_General_of_Customs_(Costa_Rica)&action=edit&redlink=1" class="new" title="Directorate General of Customs (Costa Rica) (page does not exist)">Costa Rica</a></li> <li><a href="/w/index.php?title=General_Customs_of_the_Republic_of_Cuba&action=edit&redlink=1" class="new" title="General Customs of the Republic of Cuba (page does not exist)">Cuba</a></li> <li><a href="/w/index.php?title=Dominica_Customs_and_Excise_Division&action=edit&redlink=1" class="new" title="Dominica Customs and Excise Division (page does not exist)">Dominica</a></li> <li><a href="/w/index.php?title=Directorate_General_of_Customs_(Dominican_Republic)&action=edit&redlink=1" class="new" title="Directorate General of Customs (Dominican Republic) (page does not exist)">Dominican Republic</a></li> <li><a href="/w/index.php?title=National_Customs_Service_of_Ecuador&action=edit&redlink=1" class="new" title="National Customs Service of Ecuador (page does not exist)">Ecuador</a></li> <li><a href="/w/index.php?title=Directorate_General_of_Customs_(El_Salvador)&action=edit&redlink=1" class="new" title="Directorate General of Customs (El Salvador) (page does not exist)">El Salvador</a></li> <li><a href="/w/index.php?title=Grenada_Customs_and_Excise_Division&action=edit&redlink=1" class="new" title="Grenada Customs and Excise Division (page does not exist)">Grenada</a></li> <li><a href="/w/index.php?title=Superintendency_of_Tax_Administration&action=edit&redlink=1" class="new" title="Superintendency of Tax Administration (page does not exist)">Guatemala</a></li> <li><a href="/w/index.php?title=Guyana_Revenue_Authority&action=edit&redlink=1" class="new" title="Guyana Revenue Authority (page does not exist)">Guyana</a></li> <li><a href="/w/index.php?title=General_Administration_of_Customs_(Haiti)&action=edit&redlink=1" class="new" title="General Administration of Customs (Haiti) (page does not exist)">Haiti</a></li> <li><a href="/w/index.php?title=Executive_Directorate_of_Revenue&action=edit&redlink=1" class="new" title="Executive Directorate of Revenue (page does not exist)">Honduras</a></li> <li><a href="/w/index.php?title=Jamaica_Customs_Agency&action=edit&redlink=1" class="new" title="Jamaica Customs Agency (page does not exist)">Jamaica</a></li> <li><a href="/wiki/Servicio_de_Administraci%C3%B3n_Tributaria" title="Servicio de Administración Tributaria">Mexico</a></li> <li><a href="/w/index.php?title=Directorate_General_of_Customs_(Nicaragua)&action=edit&redlink=1" class="new" title="Directorate General of Customs (Nicaragua) (page does not exist)">Nicaragua</a></li> <li><a href="/w/index.php?title=National_Customs_Authority_(Panama)&action=edit&redlink=1" class="new" title="National Customs Authority (Panama) (page does not exist)">Panama</a></li> <li><a href="/w/index.php?title=National_Directorate_of_Customs_(Paraguay)&action=edit&redlink=1" class="new" title="National Directorate of Customs (Paraguay) (page does not exist)">Paraguay</a></li> <li><a href="/wiki/Superintendencia_Nacional_de_Administraci%C3%B3n_Tributaria" title="Superintendencia Nacional de Administración Tributaria">Peru</a></li> <li><a href="/w/index.php?title=St._Kitts_and_Nevis_Customs_and_Excise_Department&action=edit&redlink=1" class="new" title="St. Kitts and Nevis Customs and Excise Department (page does not exist)">St. Kitts and Nevis</a></li> <li><a href="/w/index.php?title=Saint_Lucia_Customs_%26_Excise_Department&action=edit&redlink=1" class="new" title="Saint Lucia Customs & Excise Department (page does not exist)">Saint Lucia</a></li> <li><a href="/w/index.php?title=Suriname_Customs&action=edit&redlink=1" class="new" title="Suriname Customs (page does not exist)">Suriname</a></li> <li><a href="/w/index.php?title=St._Vincent_and_the_Grenadines_Customs_%26_Excise_Department&action=edit&redlink=1" class="new" title="St. Vincent and the Grenadines Customs & Excise Department (page does not exist)">St. Vincent and the Grenadines</a></li> <li><a href="/w/index.php?title=Customs_and_Excise_Division_(Trinidad_and_Tobago)&action=edit&redlink=1" class="new" title="Customs and Excise Division (Trinidad and Tobago) (page does not exist)">Trinidad and Tobago</a></li> <li><a href="/wiki/U.S._Customs_and_Border_Protection" title="U.S. Customs and Border Protection">United States</a></li> <li><a href="/w/index.php?title=National_Directorate_of_Customs_(Uruguay)&action=edit&redlink=1" class="new" title="National Directorate of Customs (Uruguay) (page does not exist)">Uruguay</a></li> <li><a href="/w/index.php?title=Superintendent_of_the_National_Integrated_Tax_and_Customs_Administration&action=edit&redlink=1" class="new" title="Superintendent of the National Integrated Tax and Customs Administration (page does not exist)">Venezuela</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Asia</th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Afghanistan_Customs_Department" class="mw-redirect" title="Afghanistan Customs Department">Afghanistan</a></li> <li><a href="/w/index.php?title=Customs_Affairs_(Bahrain)&action=edit&redlink=1" class="new" title="Customs Affairs (Bahrain) (page does not exist)">Bahrain</a></li> <li><a href="/wiki/Bangladesh_Customs" title="Bangladesh Customs">Bangladesh</a></li> <li><a href="/w/index.php?title=Department_of_Revenue_and_Customs_(Bhutan)&action=edit&redlink=1" class="new" title="Department of Revenue and Customs (Bhutan) (page does not exist)">Bhutan</a></li> <li><a href="/w/index.php?title=Royal_Customs_and_Excise_Department_(Brunei)&action=edit&redlink=1" class="new" title="Royal Customs and Excise Department (Brunei) (page does not exist)">Brunei</a></li> <li><a href="/w/index.php?title=General_Department_of_Customs_and_Excise_(Cambodia)&action=edit&redlink=1" class="new" title="General Department of Customs and Excise (Cambodia) (page does not exist)">Cambodia</a></li> <li>China <ul><li><a href="/wiki/General_Administration_of_Customs" title="General Administration of Customs">Mainland</a></li> <li><a href="/wiki/Hong_Kong_Customs_and_Excise_Department" title="Hong Kong Customs and Excise Department">Hong Kong</a></li> <li><a href="/wiki/Secretary_for_Security_(Macau)#Subordinate_entities" title="Secretary for Security (Macau)">Macau</a></li></ul></li> <li><a href="/wiki/Central_Board_of_Excise_and_Customs" class="mw-redirect" title="Central Board of Excise and Customs">India</a></li> <li><a href="/wiki/Directorate_General_of_Customs_and_Excise_(Indonesia)" class="mw-redirect" title="Directorate General of Customs and Excise (Indonesia)">Indonesia</a></li> <li><a href="/w/index.php?title=Islamic_Republic_of_Iran_Customs_Administration&action=edit&redlink=1" class="new" title="Islamic Republic of Iran Customs Administration (page does not exist)">Iran</a></li> <li><a href="/w/index.php?title=General_Commission_of_Customs_(Iraq)&action=edit&redlink=1" class="new" title="General Commission of Customs (Iraq) (page does not exist)">Iraq</a></li> <li><a href="/wiki/Israel_Tax_Authority" title="Israel Tax Authority">Israel</a></li> <li><a href="/w/index.php?title=Customs_and_Tariff_Bureau_(Japan)&action=edit&redlink=1" class="new" title="Customs and Tariff Bureau (Japan) (page does not exist)">Japan</a></li> <li><a href="/w/index.php?title=Jordan_Customs_Administration&action=edit&redlink=1" class="new" title="Jordan Customs Administration (page does not exist)">Jordan</a></li> <li><a href="/w/index.php?title=Committee_of_State_Revenue_(Kazakhstan)&action=edit&redlink=1" class="new" title="Committee of State Revenue (Kazakhstan) (page does not exist)">Kazakhstan</a></li> <li><a href="/w/index.php?title=Central_Customs_Guidance_Agency&action=edit&redlink=1" class="new" title="Central Customs Guidance Agency (page does not exist)">North Korea</a></li> <li><a href="/wiki/Korea_Customs_Service" title="Korea Customs Service">South Korea</a></li> <li><a href="/w/index.php?title=General_Administration_of_Customs_(Kuwait)&action=edit&redlink=1" class="new" title="General Administration of Customs (Kuwait) (page does not exist)">Kuwait</a></li> <li><a href="/w/index.php?title=State_Customs_Service_(Kyrgyzstan)&action=edit&redlink=1" class="new" title="State Customs Service (Kyrgyzstan) (page does not exist)">Kyrgyzstan</a></li> <li><a href="/wiki/Lao_Customs_Department" title="Lao Customs Department">Laos</a></li> <li><a href="/wiki/Lebanese_Customs_Administration" title="Lebanese Customs Administration">Lebanon</a></li> <li><a href="/wiki/Royal_Malaysian_Customs_Department" title="Royal Malaysian Customs Department">Malaysia</a></li> <li><a href="/w/index.php?title=Maldives_Customs_Service&action=edit&redlink=1" class="new" title="Maldives Customs Service (page does not exist)">Maldives</a></li> <li><a href="/w/index.php?title=Customs_General_Administration_of_Mongolia&action=edit&redlink=1" class="new" title="Customs General Administration of Mongolia (page does not exist)">Mongolia</a></li> <li><a href="/w/index.php?title=Myanmar_Customs_Department&action=edit&redlink=1" class="new" title="Myanmar Customs Department (page does not exist)">Myanmar</a></li> <li><a href="/wiki/Department_of_Customs_(Nepal)" title="Department of Customs (Nepal)">Nepal</a></li> <li><a href="/wiki/Royal_Oman_Police#Customs" title="Royal Oman Police">Oman</a></li> <li><a href="/wiki/Pakistan_Customs" title="Pakistan Customs">Pakistan</a></li> <li><a href="/w/index.php?title=Directorate_General_of_Customs_and_Excise_(Palestine)&action=edit&redlink=1" class="new" title="Directorate General of Customs and Excise (Palestine) (page does not exist)">Palestine</a></li> <li><a href="/wiki/Bureau_of_Customs" title="Bureau of Customs">Philippines</a></li> <li><a href="/w/index.php?title=General_Authority_of_Customs_(Qatar)&action=edit&redlink=1" class="new" title="General Authority of Customs (Qatar) (page does not exist)">Qatar</a></li> <li><a href="/w/index.php?title=Saudi_Arabia_Customs_Authority&action=edit&redlink=1" class="new" title="Saudi Arabia Customs Authority (page does not exist)">Saudi Arabia</a></li> <li><a href="/wiki/Singapore_Customs" title="Singapore Customs">Singapore</a></li> <li><a href="/wiki/Sri_Lanka_Customs" title="Sri Lanka Customs">Sri Lanka</a></li> <li><a href="/w/index.php?title=Directorate_General_of_Customs_(Syria)&action=edit&redlink=1" class="new" title="Directorate General of Customs (Syria) (page does not exist)">Syria</a></li> <li><a href="/wiki/Customs_Administration,_Ministry_of_Finance" title="Customs Administration, Ministry of Finance">Republic of China (Taiwan)</a></li> <li><a href="/w/index.php?title=Customs_Service_(Tajikistan)&action=edit&redlink=1" class="new" title="Customs Service (Tajikistan) (page does not exist)">Tajikistan</a></li> <li><a href="/wiki/Customs_Department_(Thailand)" title="Customs Department (Thailand)">Thailand</a></li> <li><a href="/w/index.php?title=Directorate_General_of_Customs_(Timor-Leste)&action=edit&redlink=1" class="new" title="Directorate General of Customs (Timor-Leste) (page does not exist)">Timor-Leste</a></li> <li><a href="/wiki/State_Customs_Service_of_Turkmenistan" title="State Customs Service of Turkmenistan">Turkmenistan</a></li> <li><a href="/wiki/Federal_Customs_Authority" title="Federal Customs Authority">United Arab Emirates</a></li> <li><a href="/w/index.php?title=State_Customs_Committee_of_the_Republic_of_Uzbekistan&action=edit&redlink=1" class="new" title="State Customs Committee of the Republic of Uzbekistan (page does not exist)">Uzbekistan</a></li> <li><a href="/w/index.php?title=General_Department_of_Vietnam_Customs&action=edit&redlink=1" class="new" title="General Department of Vietnam Customs (page does not exist)">Vietnam</a></li> <li><a href="/w/index.php?title=Yemen_Customs_Authority&action=edit&redlink=1" class="new" title="Yemen Customs Authority (page does not exist)">Yemen</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Europe</th><td class="navbox-list-with-group navbox-list navbox-even hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/General_Directorate_of_Customs_(Albania)" title="General Directorate of Customs (Albania)">Albania</a></li> <li><a href="/w/index.php?title=Andorran_Customs&action=edit&redlink=1" class="new" title="Andorran Customs (page does not exist)">Andorra</a></li> <li><a href="/wiki/Armenian_Customs_Service" title="Armenian Customs Service">Armenia</a></li> <li><a href="/w/index.php?title=Customs_Administration_(Austria)&action=edit&redlink=1" class="new" title="Customs Administration (Austria) (page does not exist)">Austria</a></li> <li><a href="/wiki/State_Customs_Committee_(Azerbaijan)" title="State Customs Committee (Azerbaijan)">Azerbaijan</a></li> <li><a href="/w/index.php?title=State_Customs_Committee_of_the_Republic_of_Belarus&action=edit&redlink=1" class="new" title="State Customs Committee of the Republic of Belarus (page does not exist)">Belarus</a></li> <li><a href="/w/index.php?title=Administration_of_Customs_and_Excise_(Belgium)&action=edit&redlink=1" class="new" title="Administration of Customs and Excise (Belgium) (page does not exist)">Belgium</a></li> <li><a href="/wiki/Indirect_Taxation_Authority_of_Bosnia_and_Herzegovina" title="Indirect Taxation Authority of Bosnia and Herzegovina">Bosnia and Herzegovina</a></li> <li><a href="/w/index.php?title=National_Customs_Agency_(Bulgaria)&action=edit&redlink=1" class="new" title="National Customs Agency (Bulgaria) (page does not exist)">Bulgaria</a></li> <li><a href="/wiki/Croatian_Customs_Administration" title="Croatian Customs Administration">Croatia</a></li> <li><a href="/w/index.php?title=Department_of_Customs_and_Excise_(Cyprus)&action=edit&redlink=1" class="new" title="Department of Customs and Excise (Cyprus) (page does not exist)">Cyprus</a></li> <li><a href="/w/index.php?title=Customs_Administration_of_the_Czech_Republic&action=edit&redlink=1" class="new" title="Customs Administration of the Czech Republic (page does not exist)">Czech Republic</a></li> <li><a href="/w/index.php?title=Danish_Customs_Agency&action=edit&redlink=1" class="new" title="Danish Customs Agency (page does not exist)">Denmark</a></li> <li><a href="/wiki/Tax_and_Customs_Board" title="Tax and Customs Board">Estonia</a></li> <li><a href="/wiki/Finnish_Customs" title="Finnish Customs">Finland</a></li> <li><a href="/wiki/Directorate-General_of_Customs_and_Indirect_Taxes" title="Directorate-General of Customs and Indirect Taxes">France</a></li> <li><a href="/w/index.php?title=Georgia_Revenue_Service&action=edit&redlink=1" class="new" title="Georgia Revenue Service (page does not exist)">Georgia</a></li> <li>Germany <ul><li><a href="/wiki/Zollfahndungsamt" title="Zollfahndungsamt">ZFA</a></li> <li><a href="/wiki/Zollkriminalamt" class="mw-redirect" title="Zollkriminalamt">ZKA</a></li> <li><a href="/wiki/Bundeszollverwaltung" title="Bundeszollverwaltung">ZOLL</a></li> <li><a href="/wiki/Zentrale_Unterst%C3%BCtzungsgruppe_Zoll" title="Zentrale Unterstützungsgruppe Zoll">ZUZ</a></li></ul></li> <li><a href="/w/index.php?title=Directorate_General_of_Customs_and_Excise_(Greece)&action=edit&redlink=1" class="new" title="Directorate General of Customs and Excise (Greece) (page does not exist)">Greece</a></li> <li><a href="/w/index.php?title=National_Tax_and_Customs_Administration_(Hungary)&action=edit&redlink=1" class="new" title="National Tax and Customs Administration (Hungary) (page does not exist)">Hungary</a></li> <li><a href="/wiki/Directorate_of_Customs" title="Directorate of Customs">Iceland</a></li> <li><a href="/wiki/Revenue_Commissioners" title="Revenue Commissioners">Ireland</a></li> <li>Italy <ul><li><a href="/wiki/Ministry_of_Economy_and_Finance_(Italy)#Fiscal_agencies" title="Ministry of Economy and Finance (Italy)">Agencies</a></li> <li><a href="/wiki/Guardia_di_Finanza" title="Guardia di Finanza">Enforcement</a></li></ul></li> <li><a href="/w/index.php?title=National_Customs_Board_(Latvia)&action=edit&redlink=1" class="new" title="National Customs Board (Latvia) (page does not exist)">Latvia</a></li> <li>Liechtenstein</li> <li><a href="/wiki/Customs_Department_(Lithuania)" title="Customs Department (Lithuania)">Lithuania</a></li> <li><a href="/w/index.php?title=Administration_of_Customs_and_Excise_(Luxembourg)&action=edit&redlink=1" class="new" title="Administration of Customs and Excise (Luxembourg) (page does not exist)">Luxembourg</a></li> <li><a href="/w/index.php?title=Customs_Department_(Malta)&action=edit&redlink=1" class="new" title="Customs Department (Malta) (page does not exist)">Malta</a></li> <li><a href="/wiki/Customs_Service_of_the_Republic_of_Moldova" title="Customs Service of the Republic of Moldova">Moldova</a></li> <li><a href="/w/index.php?title=Customs_Administration_(Montenegro)&action=edit&redlink=1" class="new" title="Customs Administration (Montenegro) (page does not exist)">Montenegro</a></li> <li><a href="/wiki/Tax_and_Customs_Administration" title="Tax and Customs Administration">Netherlands</a></li> <li><a href="/w/index.php?title=Customs_Administration_of_the_Republic_of_North_Macedonia&action=edit&redlink=1" class="new" title="Customs Administration of the Republic of North Macedonia (page does not exist)">North Macedonia</a></li> <li><a href="/wiki/Norwegian_Customs_Service" title="Norwegian Customs Service">Norway</a></li> <li><a href="/wiki/Tax_and_Customs_Service_(Poland)" title="Tax and Customs Service (Poland)">Poland</a></li> <li><a href="/w/index.php?title=Tax_and_Customs_Authority_(Portugal)&action=edit&redlink=1" class="new" title="Tax and Customs Authority (Portugal) (page does not exist)">Portugal</a></li> <li><a href="/wiki/Financial_Guard_(Romania)" title="Financial Guard (Romania)">Romania</a></li> <li><a href="/wiki/Federal_Customs_Service_of_Russia" title="Federal Customs Service of Russia">Russia</a></li> <li><a href="/w/index.php?title=Ufficio_Tributario&action=edit&redlink=1" class="new" title="Ufficio Tributario (page does not exist)">San Marino</a></li> <li><a href="/w/index.php?title=Customs_Administration_of_Serbia&action=edit&redlink=1" class="new" title="Customs Administration of Serbia (page does not exist)">Serbia</a></li> <li><a href="/w/index.php?title=Financial_Administration_of_the_Slovak_Republic&action=edit&redlink=1" class="new" title="Financial Administration of the Slovak Republic (page does not exist)">Slovakia</a></li> <li><a href="/w/index.php?title=Financial_Administration_of_the_Republic_of_Slovenia&action=edit&redlink=1" class="new" title="Financial Administration of the Republic of Slovenia (page does not exist)">Slovenia</a></li> <li><a href="/wiki/Spanish_Tax_Agency" title="Spanish Tax Agency">Spain</a></li> <li><a href="/wiki/Swedish_Customs_Service" title="Swedish Customs Service">Sweden</a></li> <li><a href="/wiki/Federal_Customs_Administration" class="mw-redirect" title="Federal Customs Administration">Switzerland</a></li> <li><a href="/wiki/Ministry_of_Trade_(Turkey)" title="Ministry of Trade (Turkey)">Turkey</a></li> <li><a href="/wiki/State_Customs_Service_of_Ukraine" title="State Customs Service of Ukraine">Ukraine</a></li> <li><a href="/wiki/HM_Revenue_%26_Customs" class="mw-redirect" title="HM Revenue & Customs">United Kingdom</a> <ul><li><a href="/wiki/Sovereign_Base_Areas_Customs_and_Immigration" title="Sovereign Base Areas Customs and Immigration">Akrotiri and Dhekelia</a></li> <li><a href="/wiki/Her_Majesty%27s_Customs_(Gibraltar)" class="mw-redirect" title="Her Majesty's Customs (Gibraltar)">Gibraltar</a></li> <li><a href="/wiki/Guernsey_Border_Agency" title="Guernsey Border Agency">Guernsey</a></li> <li><a href="/wiki/States_of_Jersey_Customs_and_Immigration_Service" title="States of Jersey Customs and Immigration Service">Jersey</a></li></ul></li> <li>Vatican City</li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Oceania</th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Australian_Border_Force" title="Australian Border Force">Australia</a></li> <li><a href="/w/index.php?title=Customs_and_Tax_Administration_(Micronesia)&action=edit&redlink=1" class="new" title="Customs and Tax Administration (Micronesia) (page does not exist)">Federated States of Micronesia</a></li> <li><a href="/w/index.php?title=Fiji_Revenue_and_Customs_Service&action=edit&redlink=1" class="new" title="Fiji Revenue and Customs Service (page does not exist)">Fiji</a></li> <li><a href="/w/index.php?title=Kiribati_Customs_Administration_and_Enforcement&action=edit&redlink=1" class="new" title="Kiribati Customs Administration and Enforcement (page does not exist)">Kiribati</a></li> <li><a href="/w/index.php?title=Division_of_Customs,_Treasury,_Revenue,_and_Taxation&action=edit&redlink=1" class="new" title="Division of Customs, Treasury, Revenue, and Taxation (page does not exist)">Marshall Islands</a></li> <li><a href="/w/index.php?title=Nauru_Customs_Service&action=edit&redlink=1" class="new" title="Nauru Customs Service (page does not exist)">Nauru</a></li> <li><a href="/wiki/New_Zealand_Customs_Service" title="New Zealand Customs Service">New Zealand</a></li> <li><a href="/w/index.php?title=Bureau_of_Customs_and_Border_Protection_(Palau)&action=edit&redlink=1" class="new" title="Bureau of Customs and Border Protection (Palau) (page does not exist)">Palau</a></li> <li><a href="/w/index.php?title=Papua_New_Guinea_Customs_Service&action=edit&redlink=1" class="new" title="Papua New Guinea Customs Service (page does not exist)">Papua New Guinea</a></li> <li><a href="/w/index.php?title=Ministry_of_Customs_and_Revenue_(Samoa)&action=edit&redlink=1" class="new" title="Ministry of Customs and Revenue (Samoa) (page does not exist)">Samoa</a></li> <li><a href="/w/index.php?title=Solomon_Islands_Customs_and_Excise_Division&action=edit&redlink=1" class="new" title="Solomon Islands Customs and Excise Division (page does not exist)">Solomon Islands</a></li> <li><a href="/w/index.php?title=Ministry_of_Revenue_and_Customs_(Tonga)&action=edit&redlink=1" class="new" title="Ministry of Revenue and Customs (Tonga) (page does not exist)">Tonga</a></li> <li><a href="/w/index.php?title=Tuvalu_Customs_Revenue_and_Border_Protection_Department&action=edit&redlink=1" class="new" title="Tuvalu Customs Revenue and Border Protection Department (page does not exist)">Tuvalu</a></li> <li><a href="/w/index.php?title=Customs_and_Inland_Revenue_Department&action=edit&redlink=1" class="new" title="Customs and Inland Revenue Department (page does not exist)">Vanuatu</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">International</th><td class="navbox-list-with-group navbox-list navbox-even hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/World_Customs_Organization" title="World Customs Organization">World Customs Organization</a></li> <li><a href="/wiki/Directorate-General_for_Taxation_and_Customs_Union_(European_Commission)" class="mw-redirect" title="Directorate-General for Taxation and Customs Union (European Commission)">European Union</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Non-recognized</th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/w/index.php?title=State_Customs_Committee_of_the_Republic_of_Abkhazia&action=edit&redlink=1" class="new" title="State Customs Committee of the Republic of Abkhazia (page does not exist)">Abkhazia</a></li> <li><a href="/w/index.php?title=State_Customs_Committee_of_Artsakh&action=edit&redlink=1" class="new" title="State Customs Committee of Artsakh (page does not exist)">Artsakh</a></li> <li><a href="/w/index.php?title=Kosovo_Customs&action=edit&redlink=1" class="new" title="Kosovo Customs (page does not exist)">Kosovo</a></li> <li><a href="/w/index.php?title=Department_of_Customs_and_Excise_(Northern_Cyprus)&action=edit&redlink=1" class="new" title="Department of Customs and Excise (Northern Cyprus) (page does not exist)">Northern Cyprus</a></li> <li><a href="/wiki/Ministry_of_Finance_(Somaliland)" title="Ministry of Finance (Somaliland)">Somaliland</a></li> <li><a href="/w/index.php?title=State_Customs_Committee_of_South_Ossetia&action=edit&redlink=1" class="new" title="State Customs Committee of South Ossetia (page does not exist)">South Ossetia</a></li> <li><a href="/w/index.php?title=State_Customs_Committee_of_Transnistria&action=edit&redlink=1" class="new" title="State Customs Committee of Transnistria (page does not exist)">Transnistria</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Defunct</th><td class="navbox-list-with-group navbox-list navbox-even hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Australian_Customs_Service" title="Australian Customs Service">Australia</a> <span style="font-size:85%;">(till 2009)</span></li> <li><a href="/w/index.php?title=Central_Customs_Administration_(Czechoslovakia)&action=edit&redlink=1" class="new" title="Central Customs Administration (Czechoslovakia) (page does not exist)">Czechoslovakia</a></li> <li><a href="/wiki/Chinese_Maritime_Customs_Service" title="Chinese Maritime Customs Service">Imperial China</a></li> <li><a href="/wiki/Ferme_g%C3%A9n%C3%A9rale" title="Ferme générale">Imperial France</a></li> <li><a href="/w/index.php?title=Soviet_Customs_Service&action=edit&redlink=1" class="new" title="Soviet Customs Service (page does not exist)">Soviet Union</a></li> <li><a href="/w/index.php?title=Zollgrenzdienst&action=edit&redlink=1" class="new" title="Zollgrenzdienst (page does not exist)">West Germany</a></li> <li>United Kingdom <ul><li><a href="/wiki/HM_Customs" title="HM Customs">HM Customs</a> <span style="font-size:85%;">(till 1909)</span></li> <li><a href="/wiki/HM_Customs_and_Excise" title="HM Customs and Excise">HM Customs and Excise</a> <span style="font-size:85%;">(till 2005)</span></li></ul></li> <li><a href="/wiki/United_States_Customs_Service" title="United States Customs Service">United States</a> <span style="font-size:85%;">(till 2003)</span></li> <li><a href="/w/index.php?title=Yugoslav_Federal_Customs_Administration&action=edit&redlink=1" class="new" title="Yugoslav Federal 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