Port of entry is any place established by a government to receive aliens, imports, and customs duties. Customs officers admit all imported goods, collect duties, and enforce the customs and navigation laws. A person who unloads foreign goods at a port that does not have a custom house is guilty of smuggling.
Ports of entry may include seaports, lakeports, and airports situated at the borders or throughout the country. A custom house may be located wherever goods of other countries are held until they are distributed to local trade.
