The Kyoto Convention, officially known as the International Convention on the Simplification and Harmonization of Customs Procedures, is the primary international agreement that establishes standardized customs procedures and practices to facilitate global trade.

Customs authorities play a multifaceted role in maritime trade, encompassing the collection of duties and taxes, enforcement of trade regulations, protection of national security, and facilitation of legitimate trade.

Declaration refers to the process of submitting information about imported or exported goods to customs authorities, typically through a customs declaration form, to comply with customs regulations and facilitate the clearance of goods.

A manifest is an essential document in maritime trade, providing a detailed list of all goods loaded onto a ship, including information such as the type, quantity, weight, and destination of the cargo.

A customs bond serves multiple purposes in international trade, including securing payment of duties and taxes, ensuring compliance with customs regulations, and enabling the temporary admission of goods without immediate payment of duties.

The World Customs Organization (WCO) is the international body responsible for developing and maintaining the Harmonized System (HS) of tariff classification, which is used by customs authorities worldwide to classify goods for tariff and statistical purposes.

Customs inspections are conducted to verify the accuracy of customs declarations, detect prohibited or restricted goods, assess duties and taxes, and ensure compliance with customs regulations.

Clearance refers to the process of obtaining permission from customs authorities to remove goods from customs control after fulfilling all legal requirements, including payment of duties and taxes.

A customs receipt is an official document issued by customs authorities as proof of payment of customs duties and taxes, typically required for the release of goods from customs control.

A drawback in customs law serves multiple purposes, including refunding duties and taxes paid on exported goods, encouraging domestic production, and promoting international trade by making exported goods more competitive.

The ATA Convention, officially known as the Convention on the Temporary Admission of Goods, provides a standardized international system for the temporary admission of goods without payment of duties and taxes, facilitating the movement of goods for various purposes, such as trade fairs, exhibitions, and professional use.

Valuation refers to the process of determining the value of imported goods for the purpose of assessing customs duties and taxes. This process involves examining the goods and considering various factors, such as their transaction value, cost of production, and market value.

A cargo declaration is a document submitted to customs authorities providing detailed information about the goods being imported or exported, including their description, quantity, value, and country of origin or destination.

Customs audits are conducted to verify the accuracy of customs declarations, detect fraud and non-compliance with customs regulations, and assess the effectiveness of customs procedures, ensuring the integrity and efficiency of the customs system.

The TIR Convention, officially known as the Convention on International Transport of Goods Under Cover of TIR Carnets, provides a standardized international system for the transit of goods through the territories of contracting parties without payment of duties and taxes, facilitating the movement of goods across borders.