Customs

Government agency which regulates the flow of goods and collects duties

For other uses, see Customs (disambiguation).

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Part of a series on

Taxation
An aspect of fiscal policy

Policies

* Economic justice
* Economic nexus in the United States
* Government revenue
* Property tax equalization
* Tax revenue
* Non-tax revenue
* Tax law
* Tax bracket
* Flat tax
* Tax threshold
* Taxation as theft
* Tax shift
* Tax cut
* Tax advantage
* Tax incentive
* Tax reform
* Tax harmonization
* Tax competition
* Double taxation
* Representation
* Medical savings account

Economics

|  General Theory

* Price effect
* Excess burden
* Tax efficiency
* Tax incidence
* Laffer curve
* Optimal tax
* Fiscal illusion
* Theories
* Optimal capital income taxation

Distribution of Tax

* Tax rate
* Flat
* Progressive
* Regressive
* Proportional

Collection

* Revenue service
* Revenue stamp
* Tax assessment
* Taxable income
* Tax lien
* Tax refund
* Tax shield
* Tax residence
* Tax preparation
* Tax protester
* Tax investigation
* Tax collector
* Tax withholding
* Private tax collection

Noncompliance

|  Legal tax avoidance

* Base erosion and profit shifting (BEPS)
* Double Irish
* Single Malt
* CAIA
* Dutch Sandwich
* Estate planning
* Fuel dye
* Repatriation tax avoidance
* Share repurchase
* Tariff engineering
* Tax credit
* Tax deduction
* Tax exemption
* Taxpayer groups
* Tax holiday
* Tax inversion
* Tax farming
* Tax patent
* Tax shelter

Illegal tax evasion

* Tax amnesty
* Black market
* Debtors' prison
* Tax exile
* Smuggling
* Tax resistance
* Transfer mispricing
* Unreported employment

Locations

* Tax havens
* Corporate havens
* Offshore financial centres (OFCs)
* Offshore magic circle
* Conduit and sink OFCs
* Financial centres
* Financial Secrecy Index

Major examples

* Ireland as a tax haven
* Ireland v. Commission
* Leprechaun economics
* Liechtenstein tax affair
* Luxembourg Leaks
* Offshore Leaks
* Paradise Papers
* Panama Papers
* Swiss Leaks
* United States as a tax haven
* Panama as a tax haven

Types

* Direct
* Indirect
* Per unit
* Ad valorem
* Aviation
* Airport improvement
* Landing
* Solidarity
* Capital gains
* Expatriation
* Consumption
* Departure
* Hotel
* Sales
* Stamp
* Television
* Tourist
* Value-added
* Digital goods
* Dividend
* Environmental tax
* Carbon
* Eco-tariff
* Landfill
* Natural resources consumption
* Severance
* Steering
* Stumpage
* Excise
* Alcohol
* Cigarette
* Fat
* Meat
* Sin
* Sugary drink
* Tobacco
* General
* Georgist
* Gift
* Gross receipts
* Hidden
* Hypothecated
* Income
* Inheritance (estate)
* Land value
* Luxury
* Payroll
* Pigouvian
* Property
* Resource rent
* Single
* Stealth
* Surtax
* Turnover
* Use
* User charge/fee
* Congestion
* Fuel
* Road/GNSS
* Toll
* Vehicle miles traveled
* Corporate profit
* Excess profits
* Windfall
* Negative (income)
* Wealth

International

* Financial transaction tax
* ATTAC
* Currency transaction tax
* European Union Common Consolidated Corporate Tax Base (CCCTB)
* Global minimum corporate tax rate
* Robin Hood tax
* Tobin tax
* Spahn tax
* Tax equalization
* Tax treaty
* Exchange of Information
* Permanent establishment
* Transfer pricing
* European Union FTT
* Foreign revenue rule

Trade

* Custom
* Duty
* Tariff
* Import
* Export
* Tariff war
* Free trade
* Free-trade zone
* Trade agreement
* ATA Carnet

Research

|  Academic

* Mihir A. Desai
* Dhammika Dharmapala
* James R. Hines Jr.
* Ronen Palan
* Joel Slemrod
* Gabriel Zucman

Advocacy groups

* Institute on Taxation and Economic Policy (ITEP)
* Oxfam (UK)
* Tax Foundation (US)
* Tax Justice Network (TJN)
* Tax Policy Center (US)

Religious

* Church tax
* Eight per thousand
* Teind
* Tithe
* Fiscus Judaicus
* Leibzoll
* Temple tax
* Tolerance tax
* Jizya
* Kharaj
* Khums
* Nisab
* Zakat

By country

|  All Countries

* List of countries by tax rates
* Tax revenue to GDP ratio
* Tax rates in Europe

Individual Countries

* Albania
* Algeria
* Argentina
* Armenia
* Australia
* Azerbaijan
* Bangladesh
* Bhutan
* Brazil
* Bulgaria
* BVI
* Canada
* China
* Colombia
* Croatia
* Denmark
* Finland
* France
* Germany
* Greece
* Hong Kong
* Iceland
* India
* Indonesia
* Iran
* Ireland
* Israel
* Italy
* Japan
* Kazakhstan
* Lithuania
* Malta
* Morocco
* Namibia
* Netherlands
* New Zealand
* Norway
* Pakistan
* Palestine
* Peru
* Philippines
* Poland
* Portugal
* Russia
* South Africa
* Sri Lanka
* Sweden
* Switzerland
* Taiwan
* Tanzania
* United Arab Emirates
* United Kingdom
* United States
* Uruguay

* Business portal
* Money portal

* v
* t
* e

A customs officer in Amsterdam Airport Schiphol checks the luggage of an incoming traveler. Vienna Convention road sign for customs

Customs is an authority or agency in a country responsible for collecting tariffs and for controlling the flow of goods, including animals, transports, personal effects, and hazardous items, into and out of a country.[1][2] Traditionally, customs has been considered as the fiscal subject that charges customs duties (i.e. tariffs) and other taxes on import and export. In recent decades, the views on the functions of customs have considerably expanded and now covers three basic issues: taxation, security, and trade facilitation.[3]

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.[4] A wide range of penalties are faced by those who break these laws.[5]

## Overview

[edit]

Officers from US Customs and Border Protection boarding a ship

### Taxation

[edit]

The traditional function of customs has been the assessment and collection of customs duties, which is a tariff or tax on the importation or, at times, exportation of goods. Commercial goods not yet cleared through customs are held in a customs area, often called a bonded store, until processed. Authorized ports are usually recognized customs areas.

### Trade facilitation

[edit]

A more recent objective of customs has been trade facilitation, 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 UN/CEFACT “National Trade Facilitation Bodies”.[6] According to its provisions (para. 14),[6]

> 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.

### Security

[edit]

The Finnish police, customs and border guard working together in 2006

The September 11, 2001 terrorist attacks in the United States 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 supply chains have been widely implemented for the aims of preventing risk identification. At airports today, customs functions as the point of no return 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.[7] The movement of people into and out of a country is normally monitored by migration authorities, under a variety of names and arrangements. Border control authorities normally check for appropriate documentation, verify that a person is entitled to enter the country, apprehend people wanted by domestic or international arrest warrants, and deny the entry of people deemed dangerous to the country.

The most complete guidelines for customs security functions implementation is provided in the World Customs Organization Framework of Standards to Secure and Facilitate Global Trade (SAFE),[8] which has had five editions in 2005, 2007, 2010, 2012, and 2018, respectively.

## Privatization of customs

[edit]

The customs-and-duty house at the port of Haifa, Israel

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.

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.[9] It has also been alleged that involvement of such agencies has caused shipping delays.[4] Privatization of customs has been viewed as a fatal remedy.[9] In many countries, import and export data are issued on the basis of national laws (Transparency Laws / Freedom of Information Act).[10]

There have, however, been some speed bumps when transitioning customs over from the public to private sector. 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.[11]

## Red and green channels

[edit]

Customs control zone at Sheremetyevo International Airport, Moscow Oblast, February 2019

In most countries, customs procedures for arriving passengers at major international airports, ports and some road crossings are separated into red and green channels.[12][13] 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 dutiable 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.

Australia, Canada, New Zealand, and the United States do not officially operate a red and green channel system; however, some airports have adopted this layout.

### Blue channel

[edit]

Airports in EU countries also have a blue channel. As the EU is a customs union, travellers between EU countries do not have to pay customs duties. Value-added tax (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. Luggage tickets for checked luggage travelling within the EU are green-edged so they may be identified.[14][15] 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.

### Red point phone

[edit]

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.[citation needed]

## Summary of basic custom rules

[edit]

### Europe

[edit]

The basic customs law is harmonized across Europe within the European Union Customs Union. This includes customs duties and restrictions. Customs tax typically applies from €22 to €150. For more information, see regulations of each member state.

For customs declarations in the EU and in Switzerland, Norway and Iceland, the "Single Administrative Document" (SAD) is used as a basis.[16]

#### Germany

[edit]

Main article: Bundeszollverwaltung

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.

#### Romania

[edit]

Main article: Financial Guard (Romania)

Customs may be very strict, especially for goods shipped from anywhere outside the EU. Up to €10 goods/package.

#### Italy

[edit]

Main article: Guardia di Finanza

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.

#### Czech Republic and Slovakia

[edit]

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.

#### Ukraine

[edit]

Ukraine has had 5 reforms of its customs authorities. The recent one, in 2019, reorganized State Fiscal Service into the State Customs Service. 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.[17]

### The Americas

[edit]

#### Canada

[edit]

Main article: Canada Border Services Agency

In 2003, Canada replaced the Canada Customs and Revenue Agency 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.[18] Tariffs are administered under Canada's Customs Tariff Act.

#### United States

[edit]

Main article: U.S. Customs and Border Protection

Predicted US customs revenue[19] Year  | Predicted revenue (billion USD)

|

2017  |

2018  |

2019  |

2020  |

2021  |

2022  |

2023  |

2024  |

2025  |

2026  |

2027  |

2028  |

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 public service is administered on almost a million visitors who enter the US daily.[20] Travelers are screened for a number of prohibited items including; gold, alcoholic beverages, firearms and soil.[21] A wide range of penalties face those non-compliers.[22]

The United States imposes tariffs or "customs duties" on imports of goods, being 3% on average.[23] The duty is levied at the time of import and is paid by the importer of record. 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 ATA Carnet 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.

#### Uruguay

[edit]

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.

#### Argentina

[edit]

Customs may be very strict. Goods valued up to US$500[24] 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.

### Asia

[edit]

#### Indonesia

[edit]

Main article: Directorate General of Customs and Excise

Direktorat Jenderal Bea dan Cukai (abbreviated Bea Cukai or DJBC), works under the Ministry of Finance (Indonesia) 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:

* to facilitate trade and industry;
* to protect the border and the community from smuggling and illegal trade; and
* to optimize state revenue in the field of customs and excise [25]

## International Customs Day

[edit]

Customs, Tolls or Duties of the Corporation of Kinsale (1788)

International Customs Day 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.[26] 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.[26]

Each year, at the end of January is celebrated the International Customs Day with a particular theme, as follows:

* 2024, the chosen theme was 'Customs Engaging Traditional and New Partners with Purpose'.[27]
* 2023, the chosen theme was 'Nurturing the Next Generation: Promoting a Culture of Knowledge-sharing and Professional Pride in Customs'.[28]
* 2022, the chosen theme was 'Customs Digital Transformation by Embracing a Data Culture and Building a Data Ecosystem'.[29]
* 2021, the chosen theme was 'Customs bolstering Recovery, Renewal and Resilience for a sustainable supply chain'.[30]
* 2020, the chosen theme was 'Customs fostering Sustainability for People, Prosperity and the Planet'.[31]
* 2019, the chosen theme was 'SMART borders for seamless Trade, Travel and Transport'.[32]
* 2018, the chosen theme was 'A secure business environment for economic development'.[33]
* Chosen theme for previous editions 2009 - 2018.[34]

## See also

[edit]

* Customs officer
* Customs Trade Partnership against Terrorism
* Duty (economics)
* Port authority
* World Customs Journal
* World Customs Organization

## References

[edit]

1. ^ "customs". WordReference. Retrieved 2013-09-16.
2. ^ "International Convention on The Simplification and Harmonization of Customs Procedures".
3. ^ Kormych, Borys (2018). "The modern trends of the foreign trade policy implementation: Implications for customs regulations". Lex Portus. 5 (5): 27–45\. doi:10.26886/2524-101X.5.2018.2.
4. ^ a b Chowdhury, F. L. (1992) Evasion of Customs Duty in Bangladesh, unpublished MBA dissertation submitted to Monash University, Australia.
5. ^ "Transport Securities Administration – Budget Overview" (PDF). Retrieved 2019-03-11.
6. ^ a b "UN/CEFACT. Recommendation No. 4 National Trade Facilitation Bodies. ECE/TRADE/425".
7. ^ "Determining if a relative / friend who is missing is being held or detained by CBP". Retrieved 2019-03-11.
8. ^ "WCO SAFE FRAMEWORK OF STANDARDS" (PDF).
9. ^ a b Chowdhury, F. L. (2006) Corrupt bureaucracy and privatization of Customs in Bangladesh, Pathok Samabesh, Dhaka.
10. ^ "How to find new customers by using import and export data". Retrieved 17 January 2020.
11. ^ "Challenges of Privatizing Customs Affairs – Financial Tribune". 28 July 2015. Retrieved 2019-03-11.
12. ^ "Dual-Channel System (Customs Clearance)". Ica.gov.sg. Archived from the original on 2015-09-06. Retrieved 2015-09-02.
13. ^ "Customs regulations for travellers to and from Norway" (PDF). 19 March 2009. Archived from the original (PDF) on 19 March 2009. Retrieved 31 December 2017.
14. ^ "EUROPA - Taxation and Customs Union / Baggage controls". Ec.europa.eu. 2007-02-21. Retrieved 2012-01-06.
15. ^ "Archived copy". Archived from the original on 2007-03-28. Retrieved 2007-01-19.`{{cite web}}`: CS1 maint: archived copy as title (link)
16. ^ "The single administrative document (SAD) - Taxation and customs union - European Commission". Taxation and customs union. Retrieved 31 December 2017.
17. ^ 5 STEPS TOWARDS TRANSPARENT CUSTOMS SERVICE, BY MAX NEFYODOV
18. ^ "About the CBSA - What we do". 2006-08-31. Retrieved 2007-11-09.
19. ^ Congressional Budget Office (April 9, 2018). The Budget and Economic Outlook: 2018 to 2028 (PDF) (Report). p. 72.
20. ^ "Know Before You Visit – U.S. Customs and Border Protection". Retrieved 2019-03-11.
21. ^ "Prohibited and Restricted Items – U.S. Customs and Border Protection". Retrieved 2019-03-11.
22. ^ "Penalties Program – U.S. Customs and Border Protection". Retrieved 2019-03-11.
23. ^ "Federation of International Trade Associations, country profile: United States". Fita.org. Archived from the original on 2012-01-04. Retrieved 2012-01-06.
24. ^ "Customs: Government raises tax free limit from U$S300 to U$S500 for imported goods (in Spanish)". infobae.com. 7 November 2018. Retrieved 2019-01-24.
25. ^ "Visi, Misi dan Fungsi Utama DJBC".
26. ^ a b "timeanddate.com". www.timeanddate. Retrieved 2019-03-11.
27. ^ "World Customs Organization". www.wcoomd.org. Retrieved 2024-07-16.
28. ^ "World Customs Organization". www.wcoomd.org. Retrieved 2024-07-16.
29. ^ "International Customs Day 2022". www.wcoomd.org. Retrieved 2022-09-09.
30. ^ "International Customs Day 2021". www.wcoomd.org. Retrieved 2022-09-09.
31. ^ "International Customs Day 2020". www.wcoomd.org. Retrieved 2022-09-09.
32. ^ "International Customs Day 2019". www.wcoomd.org. Retrieved 2019-02-24.
33. ^ "International Customs Day 2018". www.wcoomd.org. Retrieved 2019-02-24.
34. ^ "International Customs Day (2009 - 2018)". www.wcoomd.org. Retrieved 2019-02-24.

## External links

[edit]

Wikimedia Commons has media related to Customs services.

* World Customs Organization
* EU Customs

* v
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Customs services by country

Africa|

* Algeria
* Angola
* Benin
* Botswana
* Burkina Faso
* Burundi
* Cameroon
* Cape Verde
* Central African Republic
* Chad
* Comoros
* Democratic Republic of the Congo
* Republic of the Congo
* Côte d'Ivoire (Ivory Coast)
* Djibouti
* Egypt
* Equatorial Guinea
* Eritrea
* Ethiopia
* Gabon
* The Gambia
* Ghana
* Guinea
* Guinea-Bissau
* Kenya
* Lesotho
* Liberia
* Libya
* Madagascar
* Malawi
* Mali
* Mauritania
* Mauritius
* Morocco
* Mozambique
* Namibia
* Niger
* Nigeria
* Rwanda
* São Tomé and Príncipe
* Senegal
* Seychelles
* Sierra Leone
* Somalia
* South Africa
* South Sudan
* Sudan
* Swaziland
* Tanzania
* Togo
* Tunisia
* Uganda
* Zambia
* Zimbabwe

Americas|

* Antigua and Barbuda
* Argentina
* Bahamas
* Barbados
* Belize
* Bolivia
* Brazil
* Canada
* Chile
* Colombia
* Agency
* Enforcement
* Costa Rica
* Cuba
* Dominica
* Dominican Republic
* Ecuador
* El Salvador
* Grenada
* Guatemala
* Guyana
* Haiti
* Honduras
* Jamaica
* Mexico
* Nicaragua
* Panama
* Paraguay
* Peru
* St. Kitts and Nevis
* Saint Lucia
* Suriname
* St. Vincent and the Grenadines
* Trinidad and Tobago
* United States
* Uruguay
* Venezuela

Asia|

* Afghanistan
* Bahrain
* Bangladesh
* Bhutan
* Brunei
* Cambodia
* China
* Mainland
* Hong Kong
* Macau
* India
* Indonesia
* Iran
* Iraq
* Israel
* Japan
* Jordan
* Kazakhstan
* North Korea
* South Korea
* Kuwait
* Kyrgyzstan
* Laos
* Lebanon
* Malaysia
* Maldives
* Mongolia
* Myanmar
* Nepal
* Oman
* Pakistan
* Palestine
* Philippines
* Qatar
* Saudi Arabia
* Singapore
* Sri Lanka
* Syria
* Republic of China (Taiwan)
* Tajikistan
* Thailand
* Timor-Leste
* Turkmenistan
* United Arab Emirates
* Uzbekistan
* Vietnam
* Yemen

Europe|

* Albania
* Andorra
* Armenia
* Austria
* Azerbaijan
* Belarus
* Belgium
* Bosnia and Herzegovina
* Bulgaria
* Croatia
* Cyprus
* Czech Republic
* Denmark
* Estonia
* Finland
* France
* Georgia
* Germany
* ZFA
* ZKA
* ZOLL
* ZUZ
* Greece
* Hungary
* Iceland
* Ireland
* Italy
* Agencies
* Enforcement
* Latvia
* Liechtenstein
* Lithuania
* Luxembourg
* Malta
* Moldova
* Montenegro
* Netherlands
* North Macedonia
* Norway
* Poland
* Portugal
* Romania
* Russia
* San Marino
* Serbia
* Slovakia
* Slovenia
* Spain
* Sweden
* Switzerland
* Turkey
* Ukraine
* United Kingdom
* Akrotiri and Dhekelia
* Gibraltar
* Guernsey
* Jersey
* Vatican City

Oceania|

* Australia
* Federated States of Micronesia
* Fiji
* Kiribati
* Marshall Islands
* Nauru
* New Zealand
* Palau
* Papua New Guinea
* Samoa
* Solomon Islands
* Tonga
* Tuvalu
* Vanuatu

International|

* World Customs Organization
* European Union

Non-recognized|

* Abkhazia
* Artsakh
* Kosovo
* Northern Cyprus
* Somaliland
* South Ossetia
* Transnistria

Defunct|

* Australia (till 2009)
* Czechoslovakia
* Imperial China
* Imperial France
* Soviet Union
* West Germany
* United Kingdom
* HM Customs (till 1909)
* HM Customs and Excise (till 2005)
* United States (till 2003)
* Yugoslavia

* Border guard
* Coast guard
* Customs
* Law enforcement agency
* Types
* Intelligence agency

Authority control databases: National |

* Japan
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