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Importers Manual, Customs Service Organization

Importers Manual USA, November, 1997

Importers Manual USA 11-15-1997 CUSTOMS SERVICE ORGANIZATION Mission The major responsibility of the U.S. Customs Service is to administer the Tariff Act of 1930, as amended. Primary duties include the assessment and collection of all duties, taxes, and fees on imported merchandise; the enforcement of customs and related laws; and the administration of certain navigation laws and treaties.

As a major enforcement organization, the Customs Service combats smuggling and fraud and enforces the regulations of numerous other Federal agencies at ports of entry and along the land and sea borders of the U.S. Organization and Responsibilities The customs territory of the U.S. consists of the 50 states, the District of Columbia, and Puerto Rico. The Customs...

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