Customs

This term is usually applied to those taxes which are payable upon goods and merchandise imported or exported. Story, Co.nst. § 949; Pollock v. Trust Co., 158 U. S. 601, 15 Sup. Ct. 912, 39 L. Ed. 1108; Marriott v. Brune, 9 How. 632, 13 L. Ed. 282. The duties, toll, tribute, or tariff payable upon merchandise exported or imported. These are called "customs" from having been paid from1 time immemorial. Expressed in law Latin by custuma, as distinguished from consuetudines, which are usages merely. 1 Bl. Comm. 314.

— Customs consolidation act. The statute 16 & 17 Viet. c. 107, which has been frequently amended. See 2 Steph. Comm. 563.