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Customs Authority

The Customs Authority:

  1. is responsible for administering and collecting customs taxes and fees upon entering the national territory.
  2. The Customs Authority has the following tasks:
    •  Ensure the implementation and integrated execution of the national policy for the areas under its scope, in accordance with the Government’s programme and with the superior guidelines issued by the Minister;
    •  Exert control over commodities and means of transportation that enter the national territory and over places where commodities under fiscal action are stored, as well as ensure compliance with the customs formalities required for the presentation of commodities to customs and give a customs destination to commodities upon customs clearance;
    •  Carry out studies, draft legislation and regulations and set operation rules and techniques in accordance with its goals;
    • Participate in the definition and management of the tax policy concerning customs rights, sales tax and excise tax, ensuring the settlement and collection of any taxes, fees or payments under its responsibility;
    • Regulate the customs regimes applicable to the movement of people and assets, in terms of entering, staying, transiting or leaving the customs territory, and look after their application;
    • Exert customs verification over people and assets at the ports, airports and national borders, in accordance with the law;
    • Participate in the definition of the external verification policy and coordinate its application, promoting the articulation of customs services with other Public Administration verification bodies, in order to maximize results;
    • Combat tax evasion and fraud, as well as the smuggling, straying and illicit trafficking of narcotics, weapons and other forbidden items, and collaborate with other national and international bodies in the fight against these activities;
    • Maintain permanent collaboration with other national services and bodies, as well as with relevant international agencies within the scope of customs;
    • Issue opinions on international conventions, agreements and other normative instruments in the area of customs or that contain provisions that have relevance to customs;
    • Collaborate with other State departments in the pursuance of its goals, namely in the fields of economy, defence, security, public moral, hygiene and health, tourism, veterinary and phytopathological control, protection of brands and patents and defence of the national cultural and artistic heritage, provided that this cooperation is indispensible to the achievement of the said goals;
    • Promote clarifications to users on the contents and interpretation of customs legislation, so as to facilitate correct compliance;
    • Exert leadership over official customs officers;
    • Issue administrative sanctions according to customs legislation;
    • Exert surveillance over other activities that may breach customs legislation;
    • Any others given to it by law.
      National Directorate of Operations;
      National Directorate of Compliance;
      National Directorate of Administration;

Further information


⇒ Profile: General Director of Revenue

Customs Information