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Customs Duties

Customs Service, Goods And Merchandise Subject To Duties

Tariffs or taxes payable on merchandise imported or exported from one country to another.

Customs laws seek to equalize the charges imposed by other countries, furnish income for the federal government, and preserve the financial stability of domestic industries.

Congress has the exclusive authority to determine the imposition and enforcement of such duties and federal courts have exclusive jurisdiction to resolve controversies involving customs duties.


Korb, Lawrence J. 2003. A New National Security Strategy in an Age of Terrorists, Tyrants, and Weapons of Mass Destruction. New York: Council on Foreign Relations.

Oldham, Charles, ed. 2002. United States Coast Guard: The Americas' Lifesaver and Guardian of the Seas. Tampa, Fla.: Government Services Group.


Contraband; Tariff.

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