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CUSTOMS. This term is usually applied to those taxes which are payable upon goods and merchandise imported or exported. Story, Const. Sec. 949; Bac. Ab. Smuggling.

References in periodicals archive ?
Customs duty exempted through SROs during the period 2008-9 to December 2012-13 including Rs 72,486 million custom duties has been waived off during 2008-9.
The ministry had, however, and in cooperation with the supplier companies to defend Omani products and obtained verdicts in favour of the Sultanate and subsequently tariffs had been lifted on Omani products, stressing that the ministry has sued some decisions regarding raising of custom duties on Omani products by some states which declared their will to protect their products.
Summary: BEIRUT: Activists and MPs urged the government to drop custom duties on safety products and institute proper quality control measures Wednesday, as part of a multi-pronged campaign to boost public safety.