Customs and Excise refers to government agencies responsible for regulating the import and export of goods across borders. They ensure that all goods comply with national laws, collect tariffs, and prevent illegal trade. Customs checks are conducted at ports and borders to monitor the flow of goods and collect necessary duties. Excise specifically deals with taxes imposed on certain goods produced or sold within a country, such as alcohol, tobacco, and fuel. These taxes are often included in the price of the product and are used to generate revenue for the government while also discouraging the consumption of harmful products.