Customs

Taxes upon goods or merchandise imported or exported. The duties, toll, tribute, or tariff payable upon merchandise exported or imported. They are the inheritance of the king from almost immemorial time. Denominated, in ancient records, costuma, from the French coustom or coutom, toll or tribute; which in turn is from coust, price, charge, cost. Customs were exactions maintained by the crown or lords upon the grounds of immemorial usage. In time, only duties upon merchandise, and as regulated by law, remained. Common phrases are: customs appraiser, customs collector, customs commissioner, customs laws.

See Duties, 2; Refunds; Smuggle.