the Scientific Research Committee - IslamToday.net
What this questioner pays to customs officials or anyone in charge of customs matters in order to to facilitate his business, avoid some levies, or import forbidden materials is considered a bribe, which is unlawful.
Allah says: “They are fond of devouring anything forbidden.”
He also says: “And do not eat up your property among yourselves for vanities, nor use it as bait for the judges, with intent that ye may eat up wrongfully and knowingly a little of (other) people’s property.”
The Prophet (peace be upon him) said: “Allah has cursed the one who pays bribes, the one who receives them, and the one who arranges the act between two parties."
And Allah knows best.
Source: Islam Today