{"@context":"https://schema.org","@type":"DefinedTerm","name":"Customs duty","description":"When a shipment crosses an international border, customs duties are typically the first charge the importer faces – levied by the government either as a percentage of the customs value (ad valorem) or as a fixed amount per unit of quantity. The applicable rate depends on the importing country's tariff schedule, the product's classification under the Harmonized System (HS code), and the declared country of origin; free trade agreements can reduce or eliminate the rate entirely. Duties serve a dua","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","inLanguage":"en","dateModified":"2026-06-22T16:30:55.883794","citation":"https://ec.europa.eu/taxation_customs/business/customs-procedures/customs-duties_en","markdownMirror":"https://www.freight-academy.com/api/md/glossary/en/customs-duty","provider":{"@type":"Organization","name":"Frachtportal","url":"https://www.freight-academy.com"},"quickSummary":"Customs duty · When a shipment crosses an international border, customs duties are typically the first charge the importer faces – levied by the government either as a percentage of the customs value (ad valorem) or as a fixed amount per unit of quantity. · Quelle: https://ec.europa.eu/taxation_customs/business/customs-procedures/customs-duties_en"}