GlossaryEN1 min readUpdated: Jun 8, 2026

Administration of Import Duties

Import duty administration is the complete regulatory and administrative process of assessing and collecting customs duties when goods cross a border.

Last updated: 8 June 2026Published: 19 June 2025

Source: https://ec.europa.eu/taxation_customs/business/customs-procedures/import-procedures_en

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Logistics Concept

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Import duty administration is the complete regulatory and administrative process of assessing and collecting customs duties when goods cross a border. Customs authorities determine tariff classification, establish the applicable duty rate based on goods value and origin, and collect the amounts owed. This requires precise commodity classification, customs value determination according to international standards (e.g., WTO valuation rules), and verification of trade agreements or preferential schemes. Customs intermediaries such as freight forwarders and customs brokers assist importers with declarations and ensure timely, correct payments. Misclassification or valuation errors can trigger additional duties or clearance delays.

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Administration of Import Duties

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Related Terms

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