States have a clear interest in the religious activities of their citizens. This is evident in how authorities apply limitations through law on where, when, and how religious groups propagate their beliefs and gather for worship services.[1] A government equally has a legitimate interest in controlling the flow of goods into a country. However, customs regulations can also restrict imports of religious goods, which in turn restricts the right to freedom of religion or belief (FoRB) of religious communities. Moreover, customs officials in countries with a state religion or a ban on certain denominations are more likely to target items unaligned with the religious or moral norms of the majority or privileged religion, as opposed to more generally targeting taxable items. Academic literature has granted insufficient attention to restriction of religion through customs channels, including to the question of which morality-related import restrictions constitute interference with FoRB.

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