Customs is the plural of custom, a common practice among a group of people.
Customs duty is a tariff or tax on the import or export of goods. Traditionally in England, it was part of the customary revenue of the king, and therefore did not need parliamentary consent to be levied, unlike excise duty, land tax, or other impositions.
So Customs is an authority or agency in a country responsible for collecting customs duty and for controlling the flow of people, animals and goods, as well as personal effects and hazardous items, in and out of the country. Depending on local legislation and regulations, exporting or importing of some goods may be restricted or forbidden, and the Customs agency is enforcing these rules. The Customs agency also monitors persons leaving and entering the country, checking for appropriate documentation and trying to capture persons identified by international search warrants. As well as increasing the population of a particular country a person may be carrying an infectiousdisease or may pose a threat to that country.
A- The customsauthorities may cancel the registered declaration of which the due duties and taxes are not paid or those not completed, after the elapse of 15 days from the date of registration, due to reasons connected with the person who submitted them.
The responsibility in this case shall be borne by the transporter unless there is a reservation in the manifest endorsed by the customsauthorities of the country of origin and in this case prosecution of the matter shall be dropped.
B- Despite the provisions of this Law, Customsduties shall be levied on goods in the possession of passengers in accordance with the duty rates decided by the Minister upon recommendation from the director by regulations issued for this purpose.
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