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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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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