What is CUSTOMS? Definition of CUSTOMS in Black's Law Dictionary - Legal dictionary - Glossary of legal terms.
This term is usually applied to those taxes which are payable upon goods and merchandise imported or exported. Story, Const. § 949; Pollock v. Trust Co., 158 U.S. 601, 15 S.Ct. 912, 39 L.Ed. 1108; Marriott v. Brune, 9 How. 632, 13 L.Ed. 282.
The duties, toll, tribute, or tariff payable upon merchandise exported or imported. These are called "customs" from having been paid from time immemorial. Expressed in law Latin by custuma, as distinguished from consuetudines, which are usages merely. 1 Bl. Comm. 314.
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