Customs is a public and / or fiscal office dependent on the State, generally located at the borders, ports and airports, in which the passage of people and / or goods that are imported or exported from a specific country and the required taxes are charged according to the corresponding tariff.
The payment of customs fees allows the transit of individuals and / or merchandise and is subject to the agreements and associations established between the states. For example, in all the countries of the European Union (EU) the passage is free, that is, there are no customs, just a customs duty that is common to all member countries. However, there are commercial customs fees between an intra-community country, that is, one belonging to the EU, and another non-EU country. The Department of Customs and Special Taxes is the body responsible for directing the customs system in Spain.
The customs service of a country is governed by customs law, of great economic and political importance, since it affects all imports and exports of a territory with the rest of the world.