Customs refers to a federal agency or authority of a country that is responsible for the collection of duties and taxes on imported or exported goods.
Customs agencies help keep record of the flow of goods in and out of a country. When shipping internationally, the customs process begins at the country of origin and ends at the destination country.
In Canada, Customs refers to Canada Border Services Agency (CBSA). In the United States, Customs is Customs and Border Protection (CBP).
If you travel internationally for business or pleasure, you are already familiar with Customs and the term "clearing customs". This is usually a straightforward process where travelers may be required to fill out declaration forms and use their passport or other identification to clear customs. For international trade, the customs clearance process can be far more complex and it is common for companies to use Customs Brokers for filing and reporting to the applicable government agencies.