Customs

Customs in United Kingdom

Meaning of Customs

The following is an old definition of Customs [1]: 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. Denommated, in ancient records, costuma, from the French coustom or coutom, toll or tribute; which.in turn is from const, 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; Refunds; Smuggle.

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Notes and References

  1. Concept of Customs provided by the Anderson Dictionary of Law (1889) (Dictionary of Law consisting of Judicial Definitions and Explanations of Words, Phrases and Maxims and an Exposition of the Principles of Law: Comprising a Dictionary and Compendium of American and English Jurisprudence; William C. Anderson; T. H. Flood and Company, Law Publishers, Chicago, United States)

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