# Import duty

*Last updated: 2026-06-22*

> Unlike a flat border fee, an import duty is a government-imposed charge levied on goods entering a country, calculated on the basis of commodity classification, country of origin, and declared customs value.

Unlike a flat border fee, an import duty is a government-imposed charge levied on goods entering a country, calculated on the basis of commodity classification, country of origin, and declared customs value. The applicable rate is drawn from the national or regional tariff schedule, typically linked to the Harmonized System (HS) code of the goods. Preferential trade agreements can reduce or eliminate the rate, provided the importer presents valid proof of origin. Beyond revenue generation, import duties serve a protective function, shielding domestic industries from lower-priced foreign competition. In the EU, a portion of collected duties flows directly into the Union's budget as traditional own resources.

**Source:** [https://en.wikipedia.org/wiki/Import_tariff](https://en.wikipedia.org/wiki/Import_tariff)

## Quick Facts

| Property | Value |
|---|---|
| Term | Import duty |
| Language | EN |
| Word count | 106 |
| Last updated | 2026-06-22 |
| Source | https://en.wikipedia.org/wiki/Import_tariff |

## Related Pages

* [Brazil](https://www.freight-academy.com/en/information/land/br)
* [Mexico](https://www.freight-academy.com/en/information/land/mx)
* [Saint Helena](https://www.freight-academy.com/en/information/land/sh)

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