GlossaryEN1 min readUpdated: Jun 26, 2026
import duty
When a consignment crosses into a customs territory, the importer immediately faces a concrete financial obligation: import duty.
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Source: https://www.zoll.de
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Logistics Concept
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Definition & Explanation
When a consignment crosses into a customs territory, the importer immediately faces a concrete financial obligation: import duty. This charge encompasses customs tariffs, import VAT, and any other statutory levies, calculated on the basis of the declared customs value, tariff classification, and country of origin. Payment must be settled during customs clearance before goods can be released to free circulation. Import duty as a monetary charge should be distinguished from import duty liability – the legal obligation that arises the moment goods enter the customs territory, even before the amount is formally assessed. Not all imports are fully liable: preferential rates under free trade agreements, de minimis thresholds, and special procedures such as temporary admission can significantly reduce or eliminate the amounts actually due.
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