### Question
How is the "customs business" defined?


### Answer
The term **customs business** is defined in *19 U.S.C. § 1641* as follows -

> those activities involving transactions with U.S. Customs and Border Protection concerning the entry and admissibility of merchandise, its classification and valuation, the payment of duties, taxes, or other charges assessed or collected by U.S. Customs and Border Protection upon merchandise by reason of its importation, or the refund, rebate, or drawback thereof

#### Citation:
  - *19 U.S.C. § 1641*
  - Heading: **CHAPTER 4-TARIFF ACT OF 1930 > SUBTITLE III-ADMINISTRATIVE PROVISIONS > Part VI-Miscellaneous Provisions**

