Customs Court Definition and Legal Meaning

On this page, you'll find the legal definition and meaning of Customs Court, written in plain English, along with examples of how it is used.

What is Customs Court?

A federal court where appeals related to the decisions given by the custom officers regarding sale of goods and services,duty rates or any other custom rules and regulations can be made.The decision given by this court can be further appealed to the Court of Customs and Patent Appeals.

History and Meaning of Customs Court

Customs Court was a federal court in the United States with jurisdiction over cases involving customs and international trade laws. The court had jurisdiction over cases involving the classification and valuation of imported merchandise, the assessment of customs duties, and the enforcement of international trade laws. The court was abolished in 1980 when jurisdiction over these matters was transferred to the U.S. Court of International Trade.

Examples of Customs Court

  1. A company is unhappy with the decision made by a customs officer regarding the duty rates for their imported goods. They appeal the decision to Customs Court for a review.
  2. An individual believes that their goods were not classified properly by customs officers, and that they are being charged too high of a rate of duty. They file a complaint with the Customs Court for a reclassification of their goods.
  3. A business is found to be in violation of international trade laws by customs officers. They contest the decision and request a hearing in the Customs Court to appeal the decision.
  4. A customs officer assesses the value of merchandise being imported and charges a duty rate based on that value. The importer disagrees with the valuation and files an appeal with the Customs Court.

Legal Terms Similar to Customs Court

  1. U.S. Court of International Trade: This court has jurisdiction over cases related to international trade and customs law, replacing the role of the Customs Court.
  2. Board of United States General Appraisers: This board was responsible for appeals related to customs duties and was succeeded by the Customs Court.
  3. Court of Appeals for the Federal Circuit: This court has jurisdiction over appeals related to customs matters, among other areas of law.