{"@context":"https://schema.org","@type":"DefinedTerm","name":"import duty","description":"When a consignment crosses into a customs territory, the importer immediately faces a concrete financial obligation: import duty. This charge encompasses customs tariffs, import VAT, and any other statutory levies, calculated on the basis of the declared customs value, tariff classification, and country of origin. Payment must be settled during customs clearance before goods can be released to free circulation. Import duty as a monetary charge should be distinguished from import duty liability –","inDefinedTermSet":{"@type":"DefinedTermSet","name":"Frachtportal Logistics Glossary","url":"https://www.freight-academy.com/en/glossary"},"url":"https://www.freight-academy.com/en/glossary/import-duty-2","inLanguage":"en","dateModified":"2026-06-26T17:21:06.795131","citation":"https://www.zoll.de","markdownMirror":"https://www.freight-academy.com/api/md/glossary/en/import-duty-2","provider":{"@type":"Organization","name":"Frachtportal","url":"https://www.freight-academy.com"},"quickSummary":"import duty · When a consignment crosses into a customs territory, the importer immediately faces a concrete financial obligation: import duty. · Quelle: https://www.zoll.de"}