What is the ruling on giving goods to customs officials during the clearance of merchandise? Is that considered bribery? Does the ruling differ if the goods are requested without providing a service? What is the ruling if the clearance of merchandise is contingent upon giving these goods, or if this practice is common among merchandise clearers?

If customs duties are in exchange for services, then it is not permissible to evade them, and paying money to evade them is considered bribery, because it is for nullifying a right. However, if customs duties are not in exchange for services, then they are an unlawful tax (maks) which it is not permissible to pay. There is no harm in paying money to repel this injustice, and the sin in this case falls upon the corrupt recipient.