Editing Customs (section)

==Summary of basic custom rules==
===Europe===
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.<ref>{{cite web|url=http://ec.europa.eu/taxation_customs/customs/procedural_aspects/general/sad/index_en.htm|title=The single administrative document (SAD) - Taxation and customs union - European Commission|website=Taxation and customs union|access-date=31 December 2017}}</ref>

====Germany====
{{Main|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====
{{Main|Financial Guard (Romania)}}
Customs may be very strict, especially for goods shipped from anywhere outside the EU. Up to €10 goods/package.

====Italy====
{{Main|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====
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 ====
Ukraine has had 5 reforms of its customs authorities. The recent one, in 2019, reorganized [[State Fiscal Service (Ukraine)|State Fiscal Service]] into the [[State customs service of Ukraine|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.<ref>[https://ti-ukraine.org/en/news/5-steps-towards-transparent-customs-service-by-max-nefyodov/ 5 STEPS TOWARDS TRANSPARENT CUSTOMS SERVICE, BY MAX NEFYODOV]</ref>

===The Americas===
====Canada====
{{Main|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.<ref>{{cite web|url=http://cbsa-asfc.gc.ca/agency-agence/what-quoi-eng.html |title=About the CBSA - What we do |access-date=2007-11-09 |date=2006-08-31}}</ref> Tariffs are administered under Canada's ''[[Customs Tariff Act]]''.

====United States====
{{Main|U.S. Customs and Border Protection}}
{{Bar chart
| float = right
| data_max = 60
| bar_width = 14
| title = Predicted US customs revenue<ref>{{cite report |title=The Budget and Economic Outlook: 2018 to 2028 |author=Congressional Budget Office |date=April 9, 2018 |page=72 |url=https://www.cbo.gov/system/files/2019-04/53651-outlook-2.pdf}}</ref>
| label_type = Year
| data_type = Predicted revenue (billion USD)
| label1  = 2017 | data1  = 35
| label2  = 2018 | data2  = 38
| label3  = 2019 | data3  = 41
| label4  = 2020 | data4  = 43
| label5  = 2021 | data5  = 46
| label6  = 2022 | data6  = 47
| label7  = 2023 | data7  = 49
| label8  = 2024 | data8  = 51
| label9  = 2025 | data9  = 52
| label10 = 2026 | data10 = 54
| label11 = 2027 | data11 = 56
| label12 = 2028 | data12 = 58
}}
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.<ref>{{cite web|title=Know Before You Visit – U.S. Customs and Border Protection|url=https://www.cbp.gov/travel/international-visitors/know-before-you-visit|access-date=2019-03-11}}</ref> Travelers are screened for a number of prohibited items including; gold, alcoholic beverages, firearms and soil.<ref>{{cite web|title=Prohibited and Restricted Items – U.S. Customs and Border Protection|url=https://www.cbp.gov/travel/us-citizens/know-before-you-go/prohibited-and-restricted-items|access-date=2019-03-11}}</ref> A wide range of penalties face those non-compliers.<ref>{{cite web|title=Penalties Program – U.S. Customs and Border Protection|url=https://www.cbp.gov/trade/programs-administration/penalties|access-date=2019-03-11}}</ref>

The United States imposes tariffs or "[[Customs duties in the United States|customs duties]]" on imports of goods, being 3% on average.<ref>{{cite web|url=http://fita.org/countries/us.html|title=Federation of International Trade Associations, country profile: United States|publisher=Fita.org|access-date=2012-01-06|archive-date=2012-01-04|archive-url=https://web.archive.org/web/20120104222314/http://www.fita.org/countries/us.html|url-status=dead}}</ref> 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====
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====
Customs may be very strict. Goods valued up to US$500<ref>{{cite web|url=https://www.infobae.com/economia/2018/11/07/aduana-el-gobierno-aumenta-el-tope-para-ingresar-productos-desde-exterior-de-300-a-500-dolares/|title=Customs: Government raises tax free limit from U$S300 to U$S500 for imported goods (in Spanish)|publisher=infobae.com|access-date=2019-01-24}}</ref> 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 ===

==== Indonesia ====
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 <ref>{{Cite web |title=Visi, Misi dan Fungsi Utama DJBC |url=https://www.beacukai.go.id/arsip/abt/visi-misi-dan-fungsi-utama.html}}</ref>