The Customs Act is a set of laws that govern the import and export of goods across national borders. It establishes the rules for customs duties, tariffs, and regulations that must be followed by individuals and businesses when bringing items into or out of a country. The act aims to protect domestic industries, ensure compliance with trade agreements, and prevent illegal activities such as smuggling. Under the Customs Act, customs officials have the authority to inspect shipments, collect duties, and enforce regulations. This legislation also outlines the rights and responsibilities of importers and exporters, ensuring that trade is conducted fairly and legally. Compliance with the act is essential for smooth international trade operations.