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.

Indira Priyadarshini Gandhi (Hindi: इंदिरा प्रियदर्शिनी गांधी Indirā Priyadarśinī Gāndhī  listen (help·info), née Nehru; 19 November 1917 – 31 October 1984) was an Indian politician who served as the third Prime Minister of India for three consecutive terms (1966–77) and a fourth term (1980–84). Gandhi was the second female head of government in the world after Sirimavo Bandaranaike of Sri Lanka, and she remains as the world's second longest serving female Prime Minister as of 2012. She was the first woman to become prime minister in India.

Gandhi was the only child of Jawaharlal Nehru, the first prime minister of independent India. She adhered to the quasi-socialist policies of industrial development that had been begun by her father. Gandhi established closer relations with the Soviet Union, depending on that nation for support in India’s long-standing conflict with Pakistan. She was also the only Indian Prime Minister to have declared a state of emergency in order to 'rule by decree' and the only Indian Prime Minister to have been imprisoned after holding that office. She was assassinated by her Sikh bodyguards in retaliation for ordering Operation Blue Star.