Duty

A tax on goods entering, and occasionally leaving, a customs territory. Three facts determine it, and all three are declared by the importer:

• Classification - the tariff line the goods fall under.
• Customs value - the amount an ad valorem rate applies to.
• Origin - which rate column applies, and whether a preference can be claimed.

Duty is only part of what is payable at import. Import VAT or GST, excise, and any trade-remedy duties are assessed separately and often on a base that includes the duty itself. Look up a route in our explorer to see the tariff lines a destination applies.