Smuggling is the illegal transportation of objects, substances, information or people, such as out of a house or buildings, into a prison, or across an international border, in violation of applicable laws or other regulations. More broadly, social scientists define smuggling as the purposeful movement across a border in contravention to the relevant legal frameworks.
A tax is a mandatory financial charge or levy imposed on a taxpayer by a governmental organization to support government spending and public expenditures collectively or to regulate and reduce negative externalities. Tax compliance refers to policy actions and individual behavior aimed at ensuring that taxpayers are paying the right amount of tax at the right time and securing the correct tax allowances and tax relief. The first known taxation occurred in Ancient Egypt around 3000–2800 BC. Taxes consist of direct or indirect taxes and may be paid in money or as labor equivalent.
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.
Excise tax in the United States is an indirect tax on listed items. Excise taxes can be and are made by federal, state, and local governments and are not uniform throughout the United States. Certain goods, such as gasoline, diesel fuel, alcohol, and tobacco products, are taxed by multiple governments simultaneously. Some excise taxes are collected from the producer or retailer and not paid directly by the consumer, and as such, often remain "hidden" in the price of a product or service rather than being listed separately.
The United States Customs Service was a federal law enforcement agency of the U.S. federal government. Established on July 31, 1789, it collected import tariffs, performed other selected border security duties, as well as conducted criminal investigations.
The Canada Border Services Agency is a federal law enforcement agency that is responsible for border control, immigration enforcement, and customs services in Canada.
The Australian Customs and Border Protection Service was an Australian federal government agency responsible for managing the security and integrity of the Australian border and facilitating the movement of legitimate international travellers and goods, whilst protecting the safety, security and commercial interests of Australians. It was headquartered in Canberra and employed over 5,800 people around Australia and overseas.
The New Zealand Customs Service is a state sector organisation in New Zealand whose role is to provide border control and protect the community from potential risks arising from international trade and travel, as well as collecting duties and taxes on imports to the country.
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.
Law enforcement in Malaysia is performed by numerous law enforcement agencies and primarily the responsibility of the Royal Malaysia Police. Like many federal nations, the nature of the Constitution of Malaysia mandates law and order as a subject of a state, which means that local government bodies also have a role to play in law enforcement, therefore the bulk of the policing lies with the respective states and territories of Malaysia. Below are some of the law enforcement bodies and agencies of Malaysia.
Law enforcement in Germany is constitutionally vested solely with the states, which is one of the main features of the German political system.
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.
An excise, or excise tax, is any duty on manufactured goods that is normally levied at the moment of manufacture for internal consumption rather than at sale. It is therefore a fee that must be paid in order to consume certain products. Excises are often associated with customs duties, which are levied on pre-existing goods when they cross a designated border in a specific direction; customs are levied on goods that become taxable items at the border, while excise is levied on goods that came into existence inland.
The federal government of the United States empowers a wide range of federal law enforcement agencies to maintain law and public order related to matters affecting the country as a whole.
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.
The Swedish Customs is the customs service of the Kingdom of Sweden. It is a department of the Government of Sweden. It is one of the oldest governmental agencies in Sweden, as it was founded in 1636. It is also Sweden's de facto border guard.
The illicit cigarette trade is defined as "the production, import, export, purchase, sale, or possession of tobacco goods which fail to comply with legislation". Illicit cigarette trade activities fall under 3 categories:
- Contraband: cigarettes smuggled from abroad without domestic duty paid;
- Counterfeit: cigarettes manufactured without authorization of the rightful owners, with intent to deceive consumers and to avoid paying duty;
- Illicit whites: brands manufactured legitimately in one country, but smuggled and sold in another without duties being paid.
Smuggling in Pakistan is a significant problem, and it has an impact on the country's economy. The illicit trade of various goods across Pakistan's borders with Iran and Afghanistan remains a persistent issue. Smuggled products have infiltrated multiple sectors of Pakistan's economy, spanning items such as cell phones, fuel, and everyday necessities like toiletries and tea. This illicit activity poses challenges to the formal economy and governmental efforts to regulate trade.
