“Customs” or “the Customs” refers to the government authority responsible for collecting duties, taxes, and other charges levied on imports and exports, and enforcing national laws at a nation’s borders. “Customs” can also be used to refer to the procedures and requirements of a Customs administration, sometimes in combination with other terms (e.g., “Customs duties,” “Customs value,” “Customs penalties”). The term in English historically derived from “customary payments.” Customs administrations and Customs procedures have existed since ancient Greece. Today, international agreements administered by the World Trade Organization and the World Customs Organization play an important role in determining Customs procedures and the methods for calculating Customs duties and taxes.