Customs
Definition
Customs refers to the government authority responsible for regulating and controlling the flow of goods, including imports and exports, across a country's borders, and for collecting applicable duties and taxes.
Why It Matters
Customs clearance requirements, documentation and duty treatment differ by country and by product classification, and non-compliance can delay or block shipments.
Example
Both Indian export customs and the destination country's import customs authority must clear a shipment before it can be delivered.
Relevant Authority / Source
Central Board of Indirect Taxes and Customs (CBIC); destination country customs authorities