Customs are levies imposed on the entry and exit of related goods / commodities that enter and exit the customs territory . This charge is mandatory and is imposed on export and import products . The duty imposed on imported goods is called import duty , and the duty imposed on exiting goods is called exit duty .
The customs itself comes from Sanskrit, which means fees. Institutions that regulate and collect fees are called customs. Matters relating to customs are called customs.
According to S. I Djajadiningrat, duties are not the same as taxes because taxes are an obligation to surrender a portion of wealth to the country due to circumstances, events and actions that give a certain position, but not as a penalty, according to regulations set by the government and can be forced, but not there is a direct return from the state.
