The book is meant for "Customs and tax administration" specialty students, but it can also be used by university students and teachers from other specialties, refresher training course audience, customs brokers and other interested persons who wish to become acquainted with the fundamentals of customs, customs affairs and regulatory norms. The book is based on international practice and international law concerning customs, through national, including Latvian, demands and examples of practice. This book edition has been substantially revised and expanded with chapters on international customs; includes a description about international organizations and conventions; newest changes about customs matters in practice. Overall the book has been adapted as a general training tool adequate to the customs officers’ professional standards set out by the World Customs Organization.