<P> In many countries, customs procedures for arriving passengers at many international airports and some road crossings are separated into red and green channels . Passengers with goods to declare (carrying goods above the permitted customs limits and / or carrying prohibited items) go through the red channel . Passengers with nothing to declare (carrying goods within the permitted customs limits and not carrying prohibited items) go through the green channel . However, entry into a particular channel constitutes a legal declaration, if a passenger going through the green channel is found to be carrying goods above the customs limits or prohibited items, he or she may be prosecuted for making a false declaration to customs, by virtue of having gone through the green channel . Each channel is a point of no return, once a passenger has entered a particular channel, they cannot go back . </P> <P> Australia, Canada, New Zealand, and the United States do not officially operate a red and green channel system; however, some airports copy this layout . </P> <P> Airports in EU countries such as Finland, Ireland or the United Kingdom, also have a blue channel . As the EU is a customs union, travellers between EU countries do not have to pay customs duties . Value - added tax and excise duties may be applicable if the goods are subsequently sold, but these are collected when the goods are sold, not at the border . Passengers arriving from other EU countries go through the blue channel, where they may still be subject to checks for prohibited or restricted goods . Luggage tickets for checked luggage travelling within the EU are green - edged so they may be identified . In most EU member states, travellers coming from other EU countries can simply use the green lane . </P> <P> All airports in the United Kingdom operate a channel system, however some don't have a red channel, they instead have a red point phone which serves the same purpose . </P>

Five roles of custom and excise in foreign trade