customs

customs definition - legal

n

  1. Taxes imposed on imports and exports; the United States Constitution prohibits Congress from imposing taxes on goods exported from a state. Also called duties.
  2. The agency or procedure for collecting such taxes, or the place where they are collected.

Webster's New World Law Dictionary Copyright © 2006 by Wiley Publishing, Inc., Hoboken, New Jersey.
Used by arrangement with John Wiley & Sons, Inc.

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