GlossaryEN1 min readUpdated: Jun 23, 2026

Administration of Import Duties

Import duty administration is the regulatory and administrative process by which customs authorities assess and collect duties when goods enter a customs territory.

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Last updated: 23 June 2026Published: 19 June 2025

Source: https://www.wto.org/english/tratop_e/cusval_e/cusval_e.htm

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Logistics Concept

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Definition & Explanation

Import duty administration is the regulatory and administrative process by which customs authorities assess and collect duties when goods enter a customs territory. Authorities determine the applicable tariff rate based on commodity classification under the Harmonized System (HS), customs value, and country of origin, then issue an assessment and collect the amounts owed. Customs valuation follows the WTO Customs Valuation Agreement, which establishes transaction value as the primary basis. Preferential trade agreements can reduce or eliminate duties where valid proof of origin is provided. Customs brokers and freight forwarders assist importers with declarations and payment compliance; errors in classification or valuation can trigger post-clearance audits, back-payments, or clearance holds.

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Tools that match this term

Calculate customs valueWork out import duties and customs valueOpen Find HS codeDetermine the tariff number for customsOpen Compare IncotermsClarify duties, cost and riskOpen Calculate transit timeEstimate duration per transport modeOpen

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Administration of Import Duties

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Related Terms

e-dec Import Deactivation

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import tax

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