The book is primarily provided for students of customs and tax administration, though the information presented will also be useful for students and lecturers of other specialities, for participants of professional advancement courses, customs brokers and people interested in the basic principles of customs activities and regulatory norms related to customs. The paper is based on the international practice and international law norms governing custums issues. National requirements and practical examples connected with customs issues of different countries, including Latvia, have been taken into account.