Customs Management
Introduction
Customs is a public government office, apart from being a fiscal constitution, located at strategic points. These strategic points are, generally, coasts, borders, international freight transport terminals such as airports or railway terminals. This office is in charge of controlling foreign trade operations, with the objective of registering the international traffic of goods that are imported and exported from a foreign country and collecting the taxes established by law.[1] It could be stated that customs were created to collect said tax, and on the other hand regulate goods that by their nature can affect national production, public health, peace or security of a nation.[2].
The legal framework in Mexico, article 14 of the Customs Law, talks about the functions of customs, specifying that the handling, storage and custody of foreign trade goods correspond to customs and that they carry out customs clearance in the fiscal precincts. [3].
Likewise, in certain countries customs is not only limited to the control of goods, but also regulates the trafficking of people or capital control.
Etymology
The word customs is attributed to Persian or Arabic origin. Although this concept has come through the Arabic language ("diwán", "adayuán", "al dyuán", "ad-diwána"), it is likely that it has its origin in the Persian language. In both one and the other, it designated the place where those who kept the records or account books related to the merchandise that entered or left met and where the corresponding taxes were paid.[4].
customs missions
We can encompass the missions carried out by customs control agencies in the following:
Operation
Every import or export of merchandise is subject to customs clearance in which payment of a customs duty may be required.
The customs duty is called customs tariff. At a global level, the vast majority of countries use the Harmonized System for the Description and Coding of Goods of the World Customs Organization to classify goods and determine the duties applicable to each of them. These rights are for the exclusive use of governments, and represent a profitable source of income for the public treasury.