Customs
The government authority and control system governing goods entering, leaving or transiting a customs territory.
Last reviewed: 30 September 2026
Professional definition
The government authority and control system governing goods entering, leaving or transiting a customs territory. Its precise legal, operational or charging effect depends on the applicable contract, carrier terms, route, jurisdiction and transport mode.
Example
Example: a logistics team records or applies “Customs” in the relevant booking, document, quotation or shipment milestone.
Where it is used
Used in customs & import/export operations, documents, systems and commercial discussions.
Common mistakes and things to remember
Confirm the precise meaning in the governing contract, tariff, official rules and provider terms; industry usage can vary.
Source
Use the linked authority and applicable national guidance for current requirements.