Customs is an authority or agency in a country responsible for collecting tariffs and for controlling the flow of goods, including animals, transports, personal effects, and hazardous items, into and out of a country. Traditionally, customs has been considered as the fiscal subject that charges customs duties and other taxes on import and export. In recent decades, the views on the functions of customs have considerably expanded and now covers three basic issues: taxation, security, and trade facilitation.
HM Customs and Excise was a department of the British Government formed in 1909 by the merger of HM Customs and HM Excise; its primary responsibility was the collection of customs duties, excise duties, and other indirect taxes.
His Majesty's Revenue and Customs is a non-ministerial department of the UK Government responsible for the collection of taxes, the payment of some forms of state support, the administration of other regulatory regimes including the national minimum wage and the issuance of national insurance numbers. HMRC was formed by the merger of the Inland Revenue and HM Customs and Excise, which took effect on 18 April 2005. The department's logo is the Tudor Crown enclosed within a circle.
The Customs and Excise Department (C&ED) is a government agency responsible for the protection of the Hong Kong Special Administrative Region against smuggling; the protection and collection of revenue on dutiable goods on behalf of the Hong Kong Government; the detection and deterrence of drug trafficking and abuse of controlled drugs; the protection of intellectual property rights; the protection of consumer interests; and the protection and facilitation of legitimate trade and upholding Hong Kong's trading integrity.
Tax evasion is an illegal attempt to defeat the imposition of taxes by individuals, corporations, trusts, and others. Tax evasion often entails the deliberate misrepresentation of the taxpayer's affairs to the tax authorities to reduce the taxpayer's tax liability, and it includes dishonest tax reporting, declaring less income, profits or gains than the amounts actually earned, overstating deductions, using bribes against authorities in countries with high corruption rates and hiding money in secret locations.
In Singapore, law enforcement is principally led by the Singapore Police Force (SPF), and supported by other agencies including the Singapore Prison Service, Central Narcotics Bureau, Corrupt Practices Investigation Bureau, Internal Security Department, Immigration and Checkpoints Authority, and Singapore Customs. Furthermore, some law enforcement powers may be exercised by non-government entities such as auxiliary police forces and security officers.
A border guard of a country is a national security agency that ensures border security. Some of the national border guard agencies also perform coast guard and rescue service duties.
HM Customs was the national Customs service of England until a merger with the Department of Excise in 1909. The phrase 'HM Customs', in use since the Middle Ages, referred both to the customs dues themselves and to the office of state established for their collection, assessment and administration.
The Federal Board of Revenue (FBR) (Urdu: وفاقی بورڈ محصولات), formerly known as Central Board of Revenue (CBR), is a federal law enforcement agency of Pakistan that investigates tax crimes, suspicious accumulation of wealth, money-laundering make regulation of collection of tax. FBR operates through Inspectors-IR that keep tax evaders under surveillance, assess taxable incomes and perform special tasks for FBR Headquarters. FBR performs role of collection of taxation in the country from all individuals and businesses.
The Directorate of Revenue Intelligence (DRI) is an Indian intelligence agency. It is India's apex anti-smuggling intelligence, investigations and operations agency.
The Treasury of the Isle of Man is the finance department of the Isle of Man Government. It prepares the annual budget for the Government, and also handles taxation, customs and excise, economic affairs, information systems, internal audit, currency and the census in the Isle of Man.
The Singapore Customs is a government agency under the Ministry of Finance of the Government of Singapore. Singapore Customs was reconstituted on 1 April 2003, after the Customs and Excise Department and the Trade Facilitation Division and Statistics Audit Unit of International Enterprise Singapore were merged. The border function's at the land, air and sea checkpoints were also simultaneously transferred to Immigration and Checkpoints Authority (ICA). Singapore Customs became the lead agency on trade facilitation and revenue enforcement matters. It is also responsible for the implementation of customs and trade enforcement measures including those related to Free Trade Agreements and strategic goods.
The Royal Malaysian Customs Department ; is a government department body under the Ministry of Finance. RMCD functions as the country's main indirect tax collector, facilitating trade and enforcing laws.
In Bangladesh, the principal taxes are customs duties, value added tax (VAT), supplementary duty, income tax and corporation tax.
The National Board of Revenue (NBR) is the Central Authority for Tax Administration in Bangladesh. It is a Statutory Authority attached with the Internal Resources Division of Ministry of Finance. NBR is the Authority for Tax Policies and Tax Laws in Bangladesh. NBR collects almost 97% of Tax Revenue and almost 85% of total Revenue for the Government of Bangladesh.
The Ghana Revenue Authority (GRA) is the Ghana administration charged with the task of assessing, collecting and accounting for tax revenue in Ghana.
The Nigeria Customs Service (NCS) is an independent customs service under the supervisory oversight of the Nigerian Ministry of Finance, responsible for the collection of customs revenue, Facilitation of both national and international trade, anti-smuggling and security activities.
The Investigation Division of the CBDT, abbreviated as Inv-CBDT, is the revenue enforcement agency of the Central Board of Direct Taxes, Government of India. It functions under the Department of Revenue in the Union Ministry of Finance and is concerned with the collection and administration of, as well as enforcement and prosecution of cases related to, the various direct taxes accruing to the Union Government.
The Bureau of Customs is a Filipino government agency that is responsible for the collecting of customs duties, excise duties, and other indirect taxes in the Philippines. It is part of the Philippines Department of Finance.
Customs Intelligence and Investigation Directorate is a specialized intelligence agency of the government of Bangladesh under the National Board of Revenue responsible for investigating tax evasion and customs fraud. Mohammad Fakhrul Alam is the Director General of the Customs Intelligence and Investigation Directorate. VAT Audit, Intelligence and Investigation Directorate and Central Intelligence Cell are the sister agencies of the directorate.
