Customs is an authority or agency in a country responsible for collecting and safeguarding customs duties and for controlling the flow of goods including animals, transports, personal effects and hazardous items in and out of a country. Depending on local legislation and regulations, the import or export of some goods may be restricted or forbidden, and the customs agency enforces these rules. The customs authority may be different from the immigration authority, which monitors persons who leave or enter the country, checking for appropriate documentation, apprehending people wanted by international arrest warrants, and impeding the entry of others deemed dangerous to the country. In most countries customs are attained through government agreements and international laws.

A customs duty is a tariff or tax on the importation (usually) or exportation (unusually) of goods. In the Kingdom of England, customs duties were typically part of the customary revenue of the king, and therefore did not need parliamentary consent to be levied, unlike excise duty, land tax, or other forms of taxes.

Justin Drew Bieber ( /ˈbiːbər/ BEE-bər, born March 1, 1994) is a Canadian Pop/R&B singer-songwriter, musician, and actor. Bieber was discovered in 2008 by Scooter Braun, who came across Bieber's videos on YouTube and later became his manager. Braun arranged for him to meet with Usher in Atlanta, Georgia, and Bieber was soon signed to Raymond Braun Media Group (RBMG), a joint venture between Braun and Usher, and then to a recording contract with Island Records offered by L.A. Reid. Bieber's debut single, "One Time", was released in 2009 and peaked in the top twenty in Canada and charted in the top thirty in several international markets. His debut album, the seven-track EP My World, followed in November 2009, and was soon certified platinum in the United States. He became the first artist to have seven songs from a debut album chart on the Billboard Hot 100.