U.S. is kinda unique in that CBP collects tariffs, CBP is more about 'security' than collecting revenue, it is under Department of Homeland Security ('Ministry of Interior' being the equivalent).

In other countries, customs/tariffs collection comes under 'Ministry of Finance' (or the Treasury in the US) and usually under same organization which handles Indirect Taxes as a whole (sales tax, VAT etc). U.S. has no federal sales tax but the IRS comes under the Treasury. I do not know how equipped U.S. is to collect these tariffs, you'll need quite a lot of customs officers.

When Trump said he will create "External Revenue Service", I thought he was being silly but it isn't too ridiculous of an idea if he really is serious about tariff collection.

See

[–] penitentkulak@hexbear.net 14 points 2 weeks ago* (last edited 2 weeks ago)

I only have experience at land borders and more with US->Canada trucking, but nothing really should change other than changing tariff rates in the computer systems. Even when loads were carrying duty/tariff exempt items (ie NAFTA stuff) they would go through the same process of submitting info on the load, and paying applicable fees (in my case only tax). In the rare case there were extra tariffs to apply the computer would just add those to the total and the payment process was identical. Upon further reading this was a short term glitch because the tariff codes for some exempted items weren't working. I'd guess it likely just delayed payments, even if stuff was maybe released from the ports during those 10 hours, major shippers aren't going to want to get testy with CBP because their entire business model relies on them.