{"@context":"https://schema.org","@type":"DefinedTerm","name":"Customs duty","description":"Freight forwarders and importers encounter customs duty at every import clearance: it is a tax levied by national authorities on goods crossing an international border, overwhelmingly on imports rather than exports. The applicable rate is determined by the commodity's tariff classification under the Harmonized System (HS code) together with its country of origin – free trade agreements can reduce or eliminate that rate entirely, provided a valid proof of origin is in place. Duty is calculated ei","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-4","inLanguage":"en","dateModified":"2026-06-22T18:24:01.698898","citation":"https://ec.europa.eu/taxation_customs/business/calculation-customs-duties_en","markdownMirror":"https://www.freight-academy.com/api/md/glossary/en/customs-duty-4","provider":{"@type":"Organization","name":"Frachtportal","url":"https://www.freight-academy.com"},"quickSummary":"Customs duty · Freight forwarders and importers encounter customs duty at every import clearance: it is a tax levied by national authorities on goods crossing an international border, overwhelmingly on imports rather than exports. · Quelle: https://ec.europa.eu/taxation_customs/business/calculation-customs-duties_en"}