# customs duty

*Last updated: 2026-06-18*

> A customs duty is a government-imposed charge on goods crossing a customs border, levied on import or—less commonly—on export.

A customs duty is a government-imposed charge on goods crossing a customs border, levied on import or—less commonly—on export. It serves as a source of public revenue and as a policy instrument to manage trade flows and protect domestic industries. The applicable rate depends on the commodity classification (tariff heading), the country of origin, and the relevant tariff schedule; within the EU, rates are harmonised under the Combined Nomenclature (CN). Unlike value added tax or excise duty, customs duty is not triggered by a sale transaction but by the act of border crossing or the acceptance of a customs declaration. Correct tariff classification is therefore critical for importers, as it directly determines the duty rate and the total fiscal burden.

**Source:** [https://taxation-customs.ec.europa.eu/customs-4/customs-procedures-import_en](https://taxation-customs.ec.europa.eu/customs-4/customs-procedures-import_en)

## Quick Facts

| Property | Value |
|---|---|
| Term | customs duty |
| Language | EN |
| Word count | 120 |
| Last updated | 2026-06-18 |
| Source | https://taxation-customs.ec.europa.eu/customs-4/customs-procedures-import_en |

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