The main types of customs are land customs, air customs, and sea customs. Customs are entities or offices belonging to the fiscal and governmental area of each country.
They are in charge of the control of both internal and external commercial operations; that is, imports and exports, and collection of the taxes established according to the regulations of the law.
Customs are responsible for collecting taxes for the transit of products, but their functions go beyond this action.
Its obligations include giving permission to enter a country to foreign citizens, studying the merchandise that is mobilized to prevent the trafficking of toxic products that risk public health, and preventing the theft of historical and cultural heritage.
The 3 main types of customs
1- Land Customs
Land customs move a large quantity of products, as do maritime customs.
They are generally found at border points between countries and through these, merchandise circulates in heavy transport, private vehicles and even through pedestrians, especially at the borders located between large cities.
Their functions lie in reviewing the correspondence between the documentation and what the vehicles transport.
They may have sub-departments, such as border crossing customs, which review and seal documentation and passports; the customs office of destination, which controls incoming products; and the customs of entry, in charge of the first reception of the products.
2- Air Customs
Air customs are located in international airports and represent the area with the highest transit of individuals.
Its function is to review the documentation of passengers who try to enter a country, to verify that they have the correct permits and that their luggage complies with the established rules.
In customs, a comprehensive review of luggage is carried out, both at the entrance and exit of passengers.
Jail sentences are given to people who are detected with illegal products, such as drugs or contraband merchandise.
Air customs also have the power to review and remove merchandise from passenger luggage that could threaten security.
Import and export merchandise is also received at the air customs, which is reviewed by the entry customs and then by the destination customs.
3- Maritime customs
It represents the type of customs that moves the greatest amount of merchandise between countries that are geographically far apart.
Above all, it handles heavy or large merchandise, such as vehicles or machinery for industries.
For the mobilization of maritime transport and ships, you must have navigation permits established by each country and with specific identifications, such as white flags.
The maritime customs will be in charge of checking the incoming and outgoing goods and their documentation.
In the case of tourist cruises, customs will carry out the same obligations as air and border crossing customs, stamping the passports and reviewing the documentation.
References
- Acosta, F. (2005). Procedures and documents in customs matters. Retrieved on December 10, 2017 from: books.google.co
- Cabello, M. (2014). Customs and international trade. Retrieved on December 10, 2017 from: books.google.co
- González, E; Pérez, A. (2003). Introduction to Economics. Retrieved on December 10, 2017 from: bligoo.com
- Almendral, V; Pérez, J. (2004). Assigned taxes and fiscal correspondence. Retrieved on December 10, 2017 from: csj.gob.sv
- Customs. Retrieved on December 10, 2017 from: es.wikipedia.org