A customs office is a facility operated by a governmental authority, where goods being transported across borders are held, reviewed, inspected, or otherwise controlled for purposes of taxes, protection, and legal controls.

Customs offices are centralized facilities, usually in major shipping hubs or entry points. They are different from customs control stations, which are a kind of border control checkpoint handling a steady flow of travelers.

The office handles goods moving in international shipments and can hold or inspect them as part of customs administration. An ordinary freight terminal or warehouse does not acquire this use solely because imported goods pass through it; the governmental customs-control function is required.