{"@context":"https://schema.org","@type":"DefinedTerm","name":"customs duty","description":"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, cus","inDefinedTermSet":{"@type":"DefinedTermSet","name":"Frachtportal Logistics Glossary","url":"https://www.freight-academy.com/en/glossary"},"url":"https://www.freight-academy.com/en/glossary/customs-duty-3","inLanguage":"en","dateModified":"2026-06-18T23:55:31.232919","citation":"https://taxation-customs.ec.europa.eu/customs-4/customs-procedures-import_en","markdownMirror":"https://www.freight-academy.com/api/md/glossary/en/customs-duty-3","provider":{"@type":"Organization","name":"Frachtportal","url":"https://www.freight-academy.com"},"quickSummary":"customs duty · A customs duty is a government-imposed charge on goods crossing a customs border, levied on import or—less commonly—on export. · Quelle: https://taxation-customs.ec.europa.eu/customs-4/customs-procedures-import_en"}