Import Customs Duty

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Last updated: 24 June 2026Published: 19 June 2025

Source: https://www.wto.org/english/thewto_e/glossary_e/import_duties_e.htm

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Definition & Explanation

Import customs duty is a government levy on goods entering a customs territory and one of the principal instruments of trade policy worldwide. It is assessed either as an ad valorem duty – a percentage of the customs value – or as a specific duty expressed as a fixed amount per unit of quantity or weight; compound duties combining both methods apply to certain product categories. The applicable rate depends on the commodity's HS tariff code, its country of origin, and any preferential trade agreements in force, which can reduce the rate to zero. For customs brokers and freight forwarders, correct tariff classification is therefore critical: an incorrect HS code can trigger additional assessments, penalties, or border delays. Import duty is distinct from import VAT and from trade defence measures such as anti-dumping duties, which rest on separate legal bases and are collected independently.

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