Owais Crawford
Customs and excise airports are airports designated for the landing or departure of aircraft for the purposes of customs and excise acts. Customs and excise refer to the measures applied by the customs and excise office to ensure compliance with customs legislation. Customs duties are any duties, taxes, and levies on imported goods under the Customs Act, the Customs Tariff, the Excise Act, and other relevant laws. These duties are calculated as a percentage of the total purchased value of the goods, and most countries collect these duties at the airport before travellers exit the secure area. Customs officers are responsible for enforcing these laws and can stop travellers anywhere, even after they have left the airport.
| Characteristics | Values |
|---|---|
| Definition | An airport designated for the landing or departure of aircraft for the purposes of the customs and excise Acts by an order. |
| Customs | About the items people are carrying with them. It involves declaring any goods and paying any applicable fees. |
| Immigration | About the people traveling from one country to another. It involves verifying their identity, purpose of visit, and right to enter. |
| Customs Duties | Any duties, taxes, and levies on imported goods under the Customs Act, the Customs Tariff, the Excise Act, the Excise Tax Act, the Special Import Measures Act, or any other law relating to customs. |
| Customs Authority | The authority responsible for the administration and enforcement of customs laws and regulations. |
| Customs Value | The value of goods for the purposes of levying ad valorem duties of customs on imported goods. |
| Customs Control | Measures applied by the customs and excise office to ensure compliance with customs legislation. |
| Customs Legislation | Legal and regulatory provisions governing the import, export, and transit of goods and their placement under any customs regime or procedure, including measures of prohibition, restriction, and control. |
| Customs Procedures | The treatment applied by the customs administration to goods subject to customs control. |
| Customs Officer | Any person acting as such in terms of the Customs and Excise Act. |
| Customs and Excise Department | A department in the Ministry of Finance and Planning responsible for revenue administration, border security, and facilitating legitimate international trade and travel. |
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What You'll Learn
Customs and immigration checkpoints
At these checkpoints, customs officers are authorised to stop individuals and question them about their immigration status to determine their admissibility to the country. This process applies to both US citizens returning to the country and non-citizens seeking entry. While US citizens only need to confirm their identity and citizenship, non-citizens, including visa holders and tourists, may face denial of entry if they refuse to answer questions or provide the necessary documentation. It is important to note that officers are prohibited from selecting individuals for questioning based on factors such as religion, race, national origin, gender, ethnicity, or political beliefs.
During the customs and immigration process, officers may also inspect travellers' belongings, including electronic devices like laptops and cell phones. This inspection aims to identify any contraband or prohibited items. While the authority of officers to search electronic devices without individualized suspicion is a contested legal issue, travellers should be aware of their rights and understand the potential consequences of refusing to comply.
In addition to customs officers, Transportation Security Administration (TSA) officers play a crucial role in airport security screenings. TSA officers are responsible for conducting screenings of passengers, baggage, and cargo. While they are not typically law enforcement officers, they have the authority to perform searches and refer suspicious activities or items to the relevant authorities, such as airport police.
It is important for travellers to know their rights when encountering law enforcement at airports. For instance, travellers have the right to remain silent or request the presence of an attorney during questioning, regardless of their citizenship or immigration status. Additionally, travellers should be aware of their rights regarding searches, particularly concerning electronic devices. Understanding these rights can help travellers make informed decisions and ensure their protection throughout the customs and immigration process.
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Items declaration and inspection
Customs and excise at an airport involve travellers declaring any items they are bringing into a country and undergoing an inspection of those items by customs officers. This process helps ensure the security and safety of the country by preventing the illegal importation of prohibited or restricted goods.
When arriving at an airport, travellers who have items to declare should complete a customs declaration form. This form can typically be obtained and filled out onboard the plane or in the arrival hall, although it is recommended to complete it in advance for a quicker entry process. The form requires travellers to list the items they are declaring, along with their personal details, and to sign the form. If travelling with family, only one form is needed per family.
For a smoother declaration process, travellers should pack the items they are declaring separately, such as in a carry-on bag, in case customs officials need to inspect them. It is also advisable to keep sales receipts for the declared items, regardless of the language or currency, as proof of purchase.
After submitting the customs declaration form, travellers should proceed to the "Goods to Declare" lane for customs inspection. During the inspection, customs officers will verify the declared items and assess any necessary conditions, such as the payment of taxes if the value of the items exceeds the duty-free allowance. Travellers may request to pay taxes at a later date, which may be allowed at the customs officer's discretion.
It is important to accurately complete the customs declaration form and honestly declare all relevant items. Failing to do so can result in penalties under the Customs Act, including confiscation of goods, fines, or even imprisonment. Travellers should also be aware that bringing items into a country on behalf of someone else may be illegal, and they will be held responsible and liable for any prohibited or restricted goods.
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Applicable fees and fines
Customs Duty is a tariff or tax imposed on goods when they are transported across international borders. The purpose of Customs Duty is to protect each country's economy, residents, jobs, environment, etc., by controlling the flow of goods, especially restrictive and prohibited goods, into and out of the country. Dutiable refers to articles on which Customs Duty may have to be paid. Each article has a specific duty rate, which is determined by a number of factors, including the total purchased value of the article(s), where they were acquired, where they were made, and what they are made of.
The Harmonized Tariff System (HTS) provides duty rates for virtually every existing item. The Customs Duty Rate is a percentage determined by the total purchased value of the article(s) paid at a foreign country and not based on factors such as quality, size, or weight.
In most countries, import taxes must be paid at the airport customs area. Some airports may not accept out-of-country money, but all international airports have a money exchange where travellers can exchange currency. Some airports may also accept credit cards. If travellers are unable to pay on-site, they may have to forfeit the goods, although sometimes they are allowed to keep the goods in customs until they can produce the right sum of money.
In the United States, any articles valued at over $1800, regardless of whether for personal use, will be subject to entry and should be classified, appraised, and assessed duty appropriately under the specific HTSUS Column 2 rates. Commercial importations, i.e., not for personal use, are subject to entry requirements and payment of applicable duties, fees, and taxes.
In New Zealand, the Customs and Excise Act 2018 outlines compliance requirements and the sanctions available when there is a failure to comply. Infringement Notices or instant fines are issued for minor offences. Both compensatory interest and penalties can apply when duty is not paid on time and in full.
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Border security
Transportation Security Administration (TSA) officers are also present at airports, conducting security screenings of passengers, baggage, and cargo. They are authorised to search individuals and their belongings, including electronic devices, although they are not typically law enforcement officers and cannot make arrests. TSA officials may also test liquids for explosives and ask travellers to open containers during screening.
To enhance border security, the US has implemented preclearance programmes, which involve stationing CBP officers at designated foreign airports to inspect travellers before boarding US-bound flights. This allows for expedited processing upon arrival in the US, reducing wait times and improving efficiency. Preclearance locations are currently in six countries: Ireland, the United Arab Emirates, the Bahamas, Aruba, Bermuda, and Canada.
Innovative technologies, such as facial recognition biometrics, are also being introduced to bolster border security and facilitate efficient travel. These advancements aim to meet the demands of rising passenger volumes while ensuring the safety of all travellers.
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Revenue administration
The customs division is responsible for overseeing the movement of goods and people across borders. This includes processing incoming and outgoing passengers, as well as enforcing regulations on the importation and exportation of goods. For instance, passengers returning to the United States must declare any items acquired abroad and may be subject to Customs Duty, a tariff or tax imposed on cross-border goods. This duty is calculated based on factors such as the origin and composition of the goods. Certain exemptions and concessions may apply, such as duty-free allowances for specific quantities of alcoholic beverages or tobacco products.
The excise division, on the other hand, focuses on levying duties and taxes on specific goods, including locally manufactured items and their imported equivalents. For example, excise duties may be imposed on alcoholic beverages or tobacco products, with rates determined per unit of quantity (e.g., litres or gallons). Excise departments also administer refund systems, such as providing relief for fuel levies incurred in the manufacturing of foodstuffs.
To ensure efficient revenue administration, customs and excise departments rely on accurate documentation and technological advancements. For instance, the South African Revenue Service (SARS) has introduced electronic customs declarations, requiring traders to include detailed invoice data. Additionally, the SARS Online Query System (SOQS) facilitates the submission of air passenger manifests, streamlining the processing of travellers.
The overall goal of revenue administration in customs and excise is to balance revenue collection with the facilitation of legitimate trade and travel. This involves protecting the country's economy, residents, and environment by controlling the flow of goods, especially restricted and prohibited items.
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Frequently asked questions
Customs and excise airport is a term used to describe an airport designated for the landing or departure of aircraft for customs and excise purposes.
Customs control refers to the measures applied by the customs and excise office to ensure compliance with customs legislation.
The customs duty rate is a percentage determined by the total purchased value of the article(s) paid at a foreign country. This is not based on factors such as quality, size, or weight.
Household effects that can be imported duty-free include furniture, carpets, paintings, tableware, stereos, linens, and similar household furnishings, as well as tools, professional books, and instruments.
Yes, customs officers can stop you anywhere, even after you've left the airport. They have intensive surveillance systems and are always on the lookout for suspicious activity.
