Logistics processes are increasingly present in everyday life, and with their optimal planning, higher profit is achieved as well as a more stable position in the market. One of the fundamental economic and fiscal preconditions for state integrity is also arranged foreign trade. It is determined by a complex system of regulations, procedures and jobs that we call customs clearance. The primary role of customs is protection against smuggling of goods, import of poor quality goods and goods that may be harmful to human health and the environment. In developing countries customs represent one of the most important sources of budget revenue, while in already developed countries customs account for only a small part. To participate in customs procedures, it is important to know the basic customs terminology as well as the necessary customs documentation in order for the goods to be cleared through customs in a proper manner. Purpose of customs services manifests itself in acceleration and simplifying the flow of goods and passangers in trade. Also, they direct their aspiration to the fact that customs procedures take as short a time as possible in order to leave more time to prevent illegal trade. For each customs offense commited, a penalty appropriate to the offense commited shall be imposed do that each person can be held accountable for their own actions.