Third-Party Customs Duty Liability

A customs duty is a government‐imposed fee on goods imported into or exported from a country. It is used for revenue generation, protection of domesti...

Customs duty is a government-imposed tax on goods transported across international borders, used to generate revenue and regulate trade policy.

A tax collected by customs authorities on imported or exported goods to raise revenue and regulate trade.

The legal obligation to pay customs duties and related charges when goods cross a national border, typically borne by the importer or exporter, under ...

Customs is the system of laws, administrative procedures and organizational bodies governing the cross-border movement of goods, including the assessm...

Any person or economic operator involved in a customs procedure, e.g. the declarant, consignor, consignee or representative.