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