{"@context":"https://schema.org","@type":"DefinedTerm","name":"customs duty liability","description":"Customs duty liability defines who is legally obligated to pay customs duties, import VAT, and related charges to the customs authority when goods cross a border. The importer of record typically bears primary liability as the declarant, but this obligation can shift to a freight forwarder, customs broker, or carrier depending on the contractual arrangement and applicable law. Freight forwarders acting as direct representatives may be jointly liable for any duties owed, making the scope of repre","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-liability-2","inLanguage":"en","dateModified":"2026-06-19T00:02:32.736379","citation":"https://ec.europa.eu/taxation_customs/business/calculation-customs-duties_en","markdownMirror":"https://www.freight-academy.com/api/md/glossary/en/customs-duty-liability-2","provider":{"@type":"Organization","name":"Frachtportal","url":"https://www.freight-academy.com"},"quickSummary":"customs duty liability · Customs duty liability defines who is legally obligated to pay customs duties, import VAT, and related charges to the customs authority when goods cross a border. · Quelle: https://ec.europa.eu/taxation_customs/business/calculation-customs-duties_en"}