GlossaryEN1 min readUpdated: Jun 26, 2026
import duties liability
The importer – or their authorised customs representative – bears primary liability for import duties: the legal obligation to pay all customs duties, excise taxes, and related charges arising on the importation of goods.
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Incoterms 2020 Simulator: Who bears costs & risk?
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Definition & Explanation
The importer – or their authorised customs representative – bears primary liability for import duties: the legal obligation to pay all customs duties, excise taxes, and related charges arising on the importation of goods. Liability attaches at the moment of declaration to the customs procedure and is extinguished only once all amounts have been settled in full. In international trade, allocation of this obligation is routinely negotiated: DDP (Delivered Duty Paid) under Incoterms places it with the seller, while DAP or EXW leaves it with the buyer. Where a freight forwarder or customs broker acts as direct representative, they generally do not incur personal liability; indirect representation, by contrast, can give rise to joint and several liability alongside the importer. The precise scope of any mandate is therefore a substantive risk consideration, not a procedural formality.
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