{"@context":"https://schema.org","@type":"DefinedTerm","name":"import duties liability","description":"The importer – or their authorised customs representative – bears primary liability for import duties: the legal obligation to pay all customs duties, excise taxes, and related charges arising on the importation of goods. Liability attaches at the moment of declaration to the customs procedure and is extinguished only once all amounts have been settled in full. In international trade, allocation of this obligation is routinely negotiated: DDP (Delivered Duty Paid) under Incoterms places it with ","inDefinedTermSet":{"@type":"DefinedTermSet","name":"Frachtportal Logistics Glossary","url":"https://www.freight-academy.com/en/glossary"},"url":"https://www.freight-academy.com/en/glossary/import-duties-liability","inLanguage":"en","dateModified":"2026-06-26T17:22:45.944793","citation":"https://www.zoll.de","markdownMirror":"https://www.freight-academy.com/api/md/glossary/en/import-duties-liability","provider":{"@type":"Organization","name":"Frachtportal","url":"https://www.freight-academy.com"},"quickSummary":"import duties liability · The importer – or their authorised customs representative – bears primary liability for import duties: the legal obligation to pay all customs duties, excise taxes, and related charges arising on the importation of goods. · Quelle: https://www.zoll.de"}