Customs Law

Also found in: Acronyms.
The following article is from The Great Soviet Encyclopedia (1979). It might be outdated or ideologically biased.

Customs Law


an aggregate of legal norms regulating the activities of customs offices in the economic protection of state borders and in tariff policy. Customs offices supervise the import and export of goods and the collection of customs duties. They follow the norms of customs law set forth in the various branches of state law, for example, constitutional, administrative, and finance law. Laws that directly regulate customs offices are usually included in special acts, such as customs codes and instructions.

Although part of administrative law, customs law is closely related to international law. Many bilateral and multilateral international treaties have been concluded on customs. They include the International Convention for the Publication of Customs Tariffs (July 5,1890, Brussels), the International Convention Relating to the Simplification of Customs Formalities (Nov. 3, 1923, Geneva), the Convention Concerning Customs Facilities for Touring (June 4, 1954, New York), the General Agreement on Tariffs and Trade (Oct. 30, 1947, Geneva), and the Agreement on Cooperation and Mutual Assistance in Customs Matters Between Bulgaria, Hungary, the German Democratic Republic, the Mongolian People’s Republic, Poland, Rumania, the USSR, and Czechoslovakia (July 5, 1962, Berlin). Customs law and international law are also interconnected in the regulation of state borders, customs territory, and respect for diplomatic immunity.

The Great Soviet Encyclopedia, 3rd Edition (1970-1979). © 2010 The Gale Group, Inc. All rights reserved.
References in periodicals archive ?
The current Customs Law sets out monetary penalties for smuggling that are in addition to the value of any confiscated smuggled goods.
"Completion of the draft customs law and executive regulations is expected within days, so they are issued together," Abd El Aziz said.
Article 122 of the Egyptian Customs Law defines the penalties that will be imposed in the case of a party committing the crime of smuggling goods.
The daily reported that, upon finding out businessmen close to the government were involved, the BakyrkE[micro]y and Gebze Prosecutor's Offices, which spearheaded the investigation, ordered the Customs Directorate to confiscate the luxury cars that had entered Turkey illegally, in accordance with Article 235 of the Customs Law. Despite the prosecutor's offices' instructions, however, the cars were not confiscated, the daily claimed.
Speaking at the conference, Mohammed Al Haif, director of the GCC Customs Union department, GCC General Secretariat, outlined plans to develop GCC-wide customs laws to make the import and export of petrochemical products more efficient, such as the introduction of dedicated truck lanes for petrochemicals at ports.
He urged all businesses operating in the free zones and customs zones to abide by the unified customs law of the GCC and avail of the facilities instead of evading the customs fees.
The Portuguese authorities started the investigation, but missed the three-year deadline for claiming customs duties according to EU customs law. The Commission considers Portugal financially liable for the 62,000 in question.
Doha, Rajab 6, 1432, Jun 8, 2011, SPA - The State of Qatar and Sudan have signed an agreement on mutual administrative assistance to enable the proper application of customs law in order to prevent, investigate and combat customs crimes.
A report, available at Echorouk, shows that large quantities of natural gas were exported in favor of the "Tunisian Company of Electricity and Gas", without Algerian customs' control as provided for in articles 165 to 172 of Customs Law, which states the need for the presence of customs control to monitor exports to foreign countries.
The ships were apprehended on Tuesday due to allegedly failing to comply with requirements under Serbia's new customs law.
These laws include the promotion of investment law, income tax law, the stock market law, the customs law and the labor relations law.
Kluwer Law International (Amsterdam) has published "Customs Law of the European Union," a loose leaf reference that examines the range of aspects of EU customs law.

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