### Question
Can you define what customs business means?


### Answer
**Customs business** is defined as the following in *19 U.S.C. § 1641*:

> those activities involving transactions with the Customs Service concerning the entry and admissibility of merchandise, its classification and valuation, the payment of duties, taxes, or other charges assessed or collected by the Customs Service 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**

