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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.
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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