{"@context":"https://schema.org","@type":"DefinedTerm","name":"Administration of Import Duties","description":"Import duty administration is the regulatory and administrative process by which customs authorities assess and collect duties when goods enter a customs territory. Authorities determine the applicable tariff rate based on commodity classification under the Harmonized System (HS), customs value, and country of origin, then issue an assessment and collect the amounts owed. Customs valuation follows the WTO Customs Valuation Agreement, which establishes transaction value as the primary basis. Pref","inDefinedTermSet":{"@type":"DefinedTermSet","name":"Frachtportal Logistics Glossary","url":"https://www.freight-academy.com/en/glossary"},"url":"https://www.freight-academy.com/en/glossary/administration-of-import-duties","inLanguage":"en","dateModified":"2026-06-23T13:35:50.542484","citation":"https://www.wto.org/english/tratop_e/cusval_e/cusval_e.htm","markdownMirror":"https://www.freight-academy.com/api/md/glossary/en/administration-of-import-duties","provider":{"@type":"Organization","name":"Frachtportal","url":"https://www.freight-academy.com"},"quickSummary":"Administration of Import Duties · Import duty administration is the regulatory and administrative process by which customs authorities assess and collect duties when goods enter a customs territory. · Quelle: https://www.wto.org/english/tratop_e/cusval_e/cusval_e.htm"}