Customs is the government agency that has the authority to implement laws to provide protection for exports and imports, and to regulate the process of entering and exiting goods between countries. Customs is defined as a tax imposed on imported products. The origin of the term customs belongs to the Turkish language, which is derived from the word (Kamrk), and it was known in Arabic. With the word (mix).

Another definition of customs is a place at airports, international borders and seaports, and it is supervised by a group of individuals responsible for following up on passengers and goods exchanged between countries.
Customs and customs duties have been known since ancient times, and the Mesopotamian civilization, which was located in Iraq, was the first to be concerned with the application of customs.

Legislation on customs duties was developed in the Roman era, and these laws contained crimes that cause harm to public interests, while in the Middle Ages customs appeared in England, and then the rulers of the French provinces decided to impose these fees on the products that reach them, while imposing other fees on goods produced on French soil.

Customs spread in the Islamic era, but it was not known until the reign of Abu Bakr Al-Siddiq - may God be pleased with him - and during the era of Caliph Omar Ibn Al-Khattab - may God be pleased with him - the Islamic state knew the tithing system, and later applied the tax system to deal with exports from the Arabian Peninsula. This led to the imposition of three types of taxes, namely, the land tax, and the tax specific to the People of the Book; No non-Muslim residents, customs duties.

In the era of the Umayyad state, the tithing system applied during the era of Caliph Omar Ibn Al-Khattab - may God be pleased with him - continued, and interest in protecting borders and facilitating foreign trade operations continued, and during the rule of the Ottoman Empire, the Ottomans were keen to sign treaties and agreements to regulate trade with European countries, the modern era appeared Customs with the imposition of the Egyptian Penal Code in 1883 AD, where he was concerned with collecting customs duties known as correspondence, and in 1963 AD Turkey issued the customs list that the surrounding countries were informed of.

The Customs Department aims to achieve a set of strategic goals, the most important of which are:
- Reducing illegal activities in the field of trade by combating smuggling.
- Participate in stimulating and supporting the investment business environment.
- Strengthening and supporting all financial resources of the state treasury.
- Developing and improving the performance of the institutions.
Achieving a set of values, such as: professionalism, integrity, and joint work within the team.

In 1927, the World Economic Conference issued a recommendation that referred to the unification of customs tariffs among all countries of the world. A committee comprising a group of experts was interested in formulating a draft model customs tariff in Geneva, and in 1950 a new customs tariff agreement was signed in Brussels, and in 1955 these became The agreement is a reference for Arab customs experts when preparing the table for customs tariffs for the League of Arab States. In 1956 AD, the League's Economic Council approved this agreement.

The customs tariff is divided into several sections, each of which is concerned with the implementation of a specific function. The following is information about the most important of these sections:
- Customs item: It is a set of procedures that are applied after carrying out the inspection of the goods in order to reach the stage of collecting the fees incurred therefrom, or the items may be concerned with the name or quality of the goods, and the general item is divided into several partial items; With the aim of adding high duties on imported goods (foreign goods) that are similar to locally produced goods, this also contributes to imposing reduced customs duties on industrial and agricultural fields.

- Legal notes: It is a section of the customs tariff schedule, and contributes to clarifying the topics and items of this tariff in order to enhance its understanding, and define its functions according to detailed points.
The rules that explain the tariff schedule: they are general rules that are found at the front of the customs tariff schedule, and are used to explain the customs items to clarify the discrepancy, similarity or duplication between them easy.

Customs protection is one of the things that provides protection on various goods, but the rates for this protection cannot be determined through the nominal customs tariff, but rather depends on determining the actual protection ratios applied by the exporting country, whether developing or advanced, and the quality of the exported goods, such as goods It is clear that the nominal tariff is witnessing a development in protection rates in accordance with the customs policies applied in the industrial market, by following up on the source of goods, and the regional or collective adjustments that affect them.

The calculation of the value of the customs tariff for imported goods is based on the commercial value of the imported goods, after adding the transportation and shipping expenses for them until their entry into the taxable customs area. Customs declaration, unless evidence appears to the customs administration that fraud occurred in the details of these invoices in order to implement tax evasion by relying on the use of unreal prices.

When a case of fraud in the prices of goods arises with the aim of tax evasion, the Customs Administration has the right to re-evaluate the products by relying on their selling prices in the country of origin; That is, those manufactured in them, or by relying on invoices submitted by other importers, and containing information about goods similar to those with fraudulent prices, but their manufacture must return to the same country of origin, and the customs tariff is applied based on percentages that form part of the value of the imported goods. , or lump sums that are units of measurement of the quantity of goods, such as liters and kilograms.