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.