23834931911 Encyclopædia Britannica, Volume 7 — Custom-house

CUSTOM-HOUSE, the house or office appointed by a government where the taxes or duties (if any) are collected upon the importation and exportation of commodities; where duties, bounties or drawbacks payable or receivable upon exportation or importation are paid or received, and where vessels are entered and cleared. In the United Kingdom there is usually a custom-house established at every port or harbour to which any considerable amount of shipping resorts, the officer in charge being called “collector of customs”; in the minor ports the officer is usually termed “superintendent of customs” or “principal coast officer.”