Let every soul be subject to the governing authorities. For there is no authority except from God, and the authorities that exist are appointed by God. 2 Therefore whoever resists the authority resists the ordinance of God, and those who resist will bring judgment on themselves. 3 For rulers are not a terror to good works, but to evil. Do you want to be unafraid of the authority? Do what is good, and you will have praise from the same. 4 For he is God’s minister to you for good. But if you do evil, be afraid; for he does not bear the sword in vain; for he is God’s minister, an avenger to execute wrath on him who practices evil. 5 Therefore you must be subject, not only because of wrath but also for conscience’ sake. 6 For because of this you also pay taxes, for they are God’s ministers attending continually to this very thing. 7 Render therefore to all their due: taxes to whom taxes are due, customs to whom customs, fear to whom fear, honor to whom honor. — Romans 13:1-7.
A Christian must submit to governmental authorities. This is not just because he will suffer the wrath of authority if he fails to do so, but because of his Christian conscience and the need for government and judicial control in a civilised world. Obligations must be met which are rightfully due to civil authorities. Thus taxes and custom duties are to be paid and honour is to be given. [Adapted from The Bible Panorama.]