Customs (authority)

Customs administration , often also customs ( French douane ), is a comprehensive term for one or more (mostly national) authorities that, within the framework of customs law, derive their primary tasks from collecting customs and tax duties and monitoring cross-border goods traffic. In addition, depending on the state, special tasks may be added, for example in Germany and Austria fighting illegal work , in Italy tasks of general border protection or in Switzerland the collection of incentive taxes , for example on volatile organic compounds .

Definition

A customs administration is the competent authority in the customs area of the respective state that is authorized to apply the customs regulations. The portfolio of these responsibilities can be very different from country to country and usually ranges from classic tasks such as levying taxes and the fight against smuggling to combating illegal work, protecting mining rights in the North Sea, etc.

Usually - but not always - the customs administrations are attached to the respective financial administration or are themselves financial authorities (e.g. in Germany and most EU countries); in some cases, however, the security aspect is in the foreground, for example to combat terrorism (USA, Canada etc.)

Some national customs administrations

country	Authority / n	official internet address / s	Responsibilities / comments
EU countries (see also customs area of the European Union )
Germany	Federal Customs Administration	www.zoll.de	Monitoring the customs border , border supervision and customs control ; Monitoring bans and restrictions on the import , export and transit of goods that are not Community goods ; Income from federal taxes (special excise taxes : spirits tax , electricity tax , tobacco tax , energy tax , etc., including beer tax ), collection of vehicle tax , collection of customs duties for the European Union (75% of all customs duties are paid to the EU), income of import sales tax , water duty ( is part of the German coast guard see also Coast Guard coordination group ); Fight against illegal employment and money laundering ; Preventing counterfeits from entering the economic cycle; Enforcement of pecuniary claims by the federal government and direct federal legal entities under public law ( seizures and, if necessary, realizations) The customs administration is not responsible for road customs → toll .
Austria	Customs administration , operational customs supervision (OZA)	bmf.gv.at/zoll , OZA	See also: Zollwache (until 2004). The customs administration is not responsible for the → ASFINAG toll
Belgium	Administratie der Douane en Accijnzen, Administration des Douanes et Accises, customs and excise administration	German , Dutch , French
France	Direction générale des Douanes et Droits indirects	www.douane.gouv.fr
Italy	Agenzia delle Dogane and Guardia di Finanza	Agenzia delle Dogane e dei Monopoli , Guardia di Finanza
Luxembourg	Administration des Douanes et Accises (customs and excise administration)	www.do.etat.lu
Netherlands	Burden Service, Douane	www.habeningdienst.nl , www.douane.nl
Poland	Służba Celna	www.mf.gov.pl/sluzba-celna
Portugal	Autoridade tributária e aduaneira (financial administration)	www.portaldasfinancas.gov.pt
Romania	Directia Generala a Vamilor	www.customs.ro
Sweden	Tullverket	www.tullverket.se
Spain	Agencia Tributaria (Customs Administration), Guardia Civil (customs control) and Servicio de Vigilancia Aduanera (customs investigation)	Agencia Tributaria , Guardia Civil , Servicio de Vigilancia Aduanera
Czech Republic	Celní správa České republiky	www.celnisprava.cz
Cyprus	Cyprus Customs and Excise Department	www.mof.gov.cy
Non-EU countries
Andorra	Duana Andorrana	www.duana.ad
Great Britain and northern Ireland	HM Revenue & Customs	www.hmrc.gov.uk
Switzerland and Liechtenstein	Federal Customs Administration (FCA) and Border Guard Corps	Federal Customs Administration , Border Guard Corps ( Memento from July 9, 2009 in the Internet Archive )	The FCV collects customs duties , taxes and other charges for border clearance . These include in particular: import duties ; the VAT ; Monopoly fees , for example on alcoholic beverages; the beer tax ; the tobacco tax ; the performance-based heavy vehicle fee ; the mineral oil tax ; the vignette ; Incentive taxes , for example on volatile organic compounds ; the automobile tax . Implementation of economic measures, for example the FCA monitors the import and export of certain goods or compiles statistics on foreign trade and international transit traffic. Protection against smuggling , brand piracy and responsible for compliance with prohibitions and restrictions . See also: Swiss customs area
Bosnia and Herzegovina	Uprava za indirectly / neizravno oporezivanje BiH (UNO, Indirect Taxation Authority of B&H) and Granične policije BiH (Granpol, Border Police BiH)	uino.gov.ba ; granpol.gov.ba (en)	VAT, excise duties, tolls, customs, anti-smuggling; Border guard
Canada	Canada Border Services Agency (CBSA) or Agence des services frontaliers du Canada (ASFC)	www.cbsa-asfc.gc.ca	Border crossings, immigration controls , border controls and customs controls
Kosovo	Dogana e Kosovës	dogana.rks-gov.net
New Zealand	New Zealand Customs Service	www.customs.govt.nz
Norway	Great vesenet	www.toll.no
Russia	Федеральная таможенная служба	www.customs.ru
United States	United States Customs and Border Protection and United States Immigration and Customs Enforcement	www.cbp.gov , www.ice.gov

Customs control D - DK
approx. 1910
Czech customs vehicle
X-ray mobile of the German customs
The German customs cruiser Helgoland (a SWATH ship ) entering the port of Cuxhaven.