{"@context":"https://schema.org","@type":"DefinedTerm","name":"customs duties","description":"Unlike import VAT or excise taxes—which are levied at the border but follow separate legal bases—customs duties are government charges specifically applied to goods crossing a customs frontier, serving both as fiscal revenue and as a trade policy instrument. The category includes import tariffs, export duties, anti-dumping duties, and countervailing duties. The amount payable is determined by applying the applicable tariff rate, derived from the Harmonized System (HS) classification of the goods","inDefinedTermSet":{"@type":"DefinedTermSet","name":"Frachtportal Logistics Glossary","url":"https://www.freight-academy.com/en/glossary"},"url":"https://www.freight-academy.com/en/glossary/customs-duties","inLanguage":"en","dateModified":"2026-06-22T16:36:08.525126","citation":"https://www.wcoomd.org/en/topics/tariff-and-trade-affairs/instrument-and-tools/hs-nomenclature.aspx","markdownMirror":"https://www.freight-academy.com/api/md/glossary/en/customs-duties","provider":{"@type":"Organization","name":"Frachtportal","url":"https://www.freight-academy.com"},"quickSummary":"customs duties · Unlike import VAT or excise taxes—which are levied at the border but follow separate legal bases—customs duties are government charges specifically applied to goods crossing a customs frontier, serving both as fiscal revenue and as a trade policy instrument. · Quelle: https://www.wcoomd.org/en/topics/tariff-and-trade-affairs/instrument-and-tools/hs-nomenclature.aspx"}