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Across
  1. 1. Tangible items subject to customs control
  2. 3. Basis for calculating customs duty
  3. 4. Person representing owner before customs
  4. 6. Authority controlling movement of goods across borders
  5. 9. Vehicle liable to customs inspection
  6. 10. Official entry or exit point for trade
  7. 11. Process that increases domestic supply from abroad
  8. 13. Conveyance subject to customs at an airport
  9. 14. Place approved for bonded goods storage
Down
  1. 2. Fiscal charge imposed under customs law
  2. 3. Means used for marine conveyance of cargo
  3. 5. Transaction that earns foreign exchange
  4. 7. Person held responsible for imported goods
  5. 8. Territorial jurisdiction of this Act
  6. 12. Person empowered to act under customs authority