GlossaryEN1 min readUpdated: Jun 18, 2026

customs duty

A customs duty is a government-imposed charge on goods crossing a customs border, levied on import or—less commonly—on export.

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Last updated: 18 June 2026Published: 27 January 2026

Source: https://taxation-customs.ec.europa.eu/customs-4/customs-procedures-import_en

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Passar Hub: Everything on the new Swiss customs system

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Definition & Explanation

A customs duty is a government-imposed charge on goods crossing a customs border, levied on import or—less commonly—on export. It serves as a source of public revenue and as a policy instrument to manage trade flows and protect domestic industries. The applicable rate depends on the commodity classification (tariff heading), the country of origin, and the relevant tariff schedule; within the EU, rates are harmonised under the Combined Nomenclature (CN). Unlike value added tax or excise duty, customs duty is not triggered by a sale transaction but by the act of border crossing or the acceptance of a customs declaration. Correct tariff classification is therefore critical for importers, as it directly determines the duty rate and the total fiscal burden.

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

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⚡ Current 2026

Passar Hub: Everything on the new Swiss customs system

Passar replaces E-dec and NCTS. Passar 1.0 (export) is live, Passar 2.0 (import) starts from Q2 2026. Roadmap, ePortal registration, deadlines and FAQ — all on one page.

Passar 1.0Passar 2.0 → Q2 2026Passar 3.0 → Q2 2027

Passar Hub →Declar Info

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customs duty

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Related Terms

Alternate Freight Handling Systems

Catalog Pricing Logistics

Commercial Off-The-Shelf Systems for Logistics

Make-to-Deliver Supply Chain Frameworks

Make-to-Engineer Custom Freight Networks

Containerization

Passar Hub: Everything on the new Swiss customs system

Logistics knowledge straight to your inbox

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