United States Customs & Border Protection
(formerly, U.S. Customs Service) U.S. governmental agency, part of the U.S. Department of Homeland Security since 2003, whose major responsibility is to administer the Tariff Act of 1930, as amended. Primary duties include the assessment and collection of all duties, taxes and fees on imported merchandise, and the enforcement of customs and related laws and treaties. As a major enforcement organization, Customs combats smuggling and fraud on the revenue and enforces the regulations of numerous other federal agencies at ports of entry and along the land and sea borders of the U.S.
The customs territory of the United States consists of the 50 states, the District of Columbia, and Puerto Rico. The Customs Bureau has its headquarters in Washington, DC and is headed by a Commissioner of Customs. The field organization consists of seven geographical regions further divided into districts with ports of entry within each district. These organizational elements are headed respectively by regional commissioners, district directors (or area directors in the case of the New York Region), and port directors.
Contact: U.S. Customs & Border Protection; 1300 Pennsylvania Avenue NW; Washington, DC 20229 USA; Tel:  (202) 344-1000; Web: www.cbp.gov.
U.S. Customs regional and district offices are in Boston, Massachusetts; New York, NY; Miami, Florida; New Orleans, Louisiana; Houston, Texas; Los Angeles, California; and Chicago, Illinois.
U.S. Customs also has offices in Austria, Belgium, Canada, France, Hong Kong, Italy, Japan, Korea, Mexico, The Netherlands, Panama, Singapore, Thailand, The United Kingdom, Uruguay, and Germany. These offices are a part of the U.S. Embassy complex in each country.