Introduction Customs Law Definition
According to the Oxford English Dictionary the term ‘customs’ refers
to both the
duties levied by a government on imported goods and to the
official department that collects and administers such duties.
Although in the English language the term customs dates back to the reign of
King Edward I (1272-1307).
The ‘customs’ concept has been evolving in the course of history
and has always had something to do with trade local or international.
The EAC and the Definition of Customs Law Article 1 of the Protocol on the Establishment of the East
African Customs Union (EAC) defines ‘customs duties’ as
export duties or
fiscal duties or taxes where such duties or taxes
affect the importation or exportation of goods and
other charges of equivalent effect
levied on goods by reason of their importation or exportation,
respectively, on the basis of legislation in the Partner States
but DOES NOT include internal duties and taxes such as
imposed otherwise than in respect of the importation or exportation