The Fascinating History of Customs

The word "douane" might conjure images of border crossings and paperwork, but its roots run much deeper, intertwined with the very fabric of trade and governance throughout history. From ancient empires to the modern fiscal landscape, customs have played a pivotal role in shaping economies and national identities. This article delves into the rich history of customs, exploring its etymology, its evolving missions, and the dedicated individuals who have served within its ranks.

The Etymological Journey of 'Douane'

The origin of the word "douane" itself is a subject of historical debate, with a strong connection to the city of Lyon in France. While the practice of levying taxes on goods in transit existed in Gaul since the Roman conquest, the term "douane" as we know it today is believed to have been introduced to France from Italy. Specifically, it is thought to derive from the Venetian term Dogana. During the prosperous commercial era of Venice, under the governance of the Doges, the term 'Dogana' was used to denote the duties imposed on foreign merchandise, a measure aimed at protecting Venetian merchants.

The influx of Italian traders in the 4th century is credited with bringing this term to Lyon and subsequently into the French language. However, the precise evolution of the word has seen variations. Some scholars suggest a possible link to the Greek 'Dokané', meaning a place where goods are received. Others, noting the Spanish form 'Aduana' and its potential Arabic root 'Ad-divan', propose a connection to the concept of a council or registry. Nevertheless, the prevailing theory points to the Italian 'Dogana', which itself may have contracted to 'Doana' in Italy, eventually leading to the French 'Douane'. Early French texts from the 16th century show variations such as 'Doüane' and 'Doüanne', before the modern spelling 'Douane' became standardized.

The Evolving Missions of Customs

The core mission of customs has always been the collection of duties and taxes on goods entering or leaving a territory. However, over centuries, this mission has expanded significantly, encompassing a broader range of responsibilities. Initially, customs served primarily as a source of revenue for the Crown. As trade grew and economies developed, customs also became a tool for implementing commercial policy, encouraging domestic trade, and protecting national industries through tariffs and import restrictions.

The historical progression reveals a shift from simple revenue collection to a more complex role. In the Middle Ages, certain exports were even prohibited to retain essential resources within the country. By the 14th century, monarchs like Philip IV of France began using customs as an economic weapon against adversaries. The period before Colbert (1492-1663) saw a proliferation of diverse entry and exit duties, often collected through a system of 'affermage', where the right to collect taxes was leased to private individuals. This often led to complex clearance procedures, with multiple services involved for a single shipment.

Jean-Baptiste Colbert, a key figure in French economic history, significantly reformed the customs system in the latter half of the 17th century. His efforts aimed to unify administrative practices and consolidate various duties. However, France remained divided into distinct zones with differing customs regulations, including the 'Cinq Grosses Fermes' (Five Great Farms), provinces treated as foreign, and free zones.

Today, the missions of customs extend beyond fiscal and economic roles to include:

• Fiscal Mission: The collection of duties and taxes.
• Economic Mission: Implementing trade policies, combating illicit trade, and facilitating legitimate commerce.
• Mission of Support: Assisting other government agencies in areas such as public health, environmental protection, and national security.

The Role of Customs Officers: From Tax Collectors to Guardians

The individuals who staff customs services, often referred to as customs officers or 'douaniers', have a history as varied as the institution itself. In earlier times, their role was primarily that of tax collectors, often operating under private leases (fermiers généraux). However, as the state consolidated its authority and the importance of border control grew, the customs service evolved into a more organized and, at times, militarized body.

The Napoleonic era marked a significant turning point. In 1801, Napoleon Bonaparte granted customs officers their first uniform, a green cloth attire. During this period, customs officers were often integrated into military operations, following the Grande Armée across Europe and establishing new customs lines. They were even nicknamed the "35,000 bayonets" for their military prowess and played a crucial role in enforcing the Continental Blockade against British goods. Many were former military personnel, and their bravery in combat was recognised by Napoleon himself.

Throughout the 19th century, the military aspect of customs continued to develop. In 1831 and 1832, the official creation of the military customs corps was decreed, with the battalion as its basic organic unit. This military organisation was evident in their participation in conflicts such as the Franco-Prussian War of 1870-1871, where customs officers fought bravely in various strongholds. Pierre Mouty, a customs officer, is recorded as the first French casualty of that conflict.

The period between 1871 and 1914 saw customs officers increasingly involved in military exercises and granted certain benefits akin to soldiers. Despite debates, they were not granted full military status, remaining civil servants. The body received its first flag in 1880, a symbol of their recognised contribution.

During both World War I and World War II, customs officers were once again at the forefront. In WWI, they were among the first to engage the enemy and played vital roles in intelligence gathering and sabotage missions behind enemy lines, often utilising their intimate knowledge of the terrain. They were awarded the Croix de guerre for their distinguished service.

In WWII, customs battalions fought alongside the army during the 'drôle de guerre' and the Blitz. They defended fortifications and, when overwhelmed, some units chose to cross into neutral Switzerland rather than surrender. During the Occupation, many customs officers actively participated in the Resistance, some were deported, and others joined the Free French Forces. In Indochina, customs officers formed 'maquis' units, harassing enemy troops.

The military customs corps, officially established after the Napoleonic Wars, ceased to exist after the débâcle of 1940, marking the end of nearly 150 years of their military service.

Key Customs Procedures

The process of clearing goods through customs, known as dédouanement, involves several key stages:

Pre-Clearance Procedures

• Importation: This can involve the Import Verification Program (PVI), customs escort ('conduite en douane'), and customs declaration ('mise en douane').
• Exportation and Re-exportation: Similar procedures apply to goods leaving the country or being re-exported.

The Clearance Process

• Declaration: The mandatory detailed declaration of goods is central to the process.
• Documentation: Specific documents, such as invoices, transport documents, and certificates of origin, must accompany the declaration.
• Authorized Declarants: Only authorised individuals or entities can make customs declarations.
• Automated Systems: Modern customs administrations often utilise automated systems like SYDONIA (Système Douanier Automatisé) to streamline processes.

Taxation and Tariffs

The calculation and collection of duties and taxes are fundamental. This involves:

• Taxable Base: Determining the value of the goods for taxation purposes.
• Incoterms: Standardised trade terms that define the responsibilities of buyers and sellers in international transactions.
• Insurance: The obligation for insurance, particularly for imports.
• Calculation and Collection: The methods for calculating and collecting applicable duties and taxes.
• Common External Tariff (TEC): In regional blocs like UEMOA (West African Economic and Monetary Union), a Common External Tariff applies to goods from outside the bloc.
• Preferential Tariff Regimes: Special tariff rates may apply to goods originating from countries with preferential trade agreements.

Frequently Asked Questions about Customs

What is the primary role of customs?
The primary role is to ensure the collection of duties and taxes on goods crossing borders, and to enforce relevant laws and regulations.

What does it mean to "pass customs"?
It refers to successfully completing the necessary procedures and inspections when crossing a border with goods, without any issues or seizures.

Who are customs officers?
Customs officers are government officials responsible for administering and enforcing customs laws. Historically, they have also served in military capacities.

What are customs duties?
Customs duties, also known as tariffs, are taxes imposed on imported goods, and sometimes on exported goods.

How has the role of customs evolved?
From a simple revenue-generating function, customs have evolved to encompass economic policy enforcement, security, and public safety responsibilities.

In conclusion, the history of customs is a testament to the enduring importance of regulating trade and ensuring national security. From its debated etymological origins to its complex modern-day operations, the customs service continues to be a vital pillar of global commerce and governance.

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