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Customs Duties

Customs Service

The U.S. Customs Service has these responsibilities: the proper assessment and collection of customs duties, excise taxes, fees, and penalties owing on imported items; the prohibition and seizure of contraband, including narcotics and illegal drugs; the processing of people, carriers,

Customs duties are taxes paid on merchandise brought into the United States, including, for example, gifts brought home to another person.

cargo, and mail into and out of the country; the administration of certain navigation laws; the detection and apprehension of individuals engaged in fraudulent activities who intend to circumvent customs; the protection of U.S. business and labor through the enforcement of statutes, regulations, and countervailing duty; the enforcement of COPYRIGHT, patent, and TRADEMARK provisions and quotas; and the setting of requirements for imported merchandise.

Additional topics

Law Library - American Law and Legal InformationFree Legal Encyclopedia: Cross‐contamination to Deed of covenantCustoms Duties - Customs Service, Goods And Merchandise Subject To Duties