Customs Duty

Customs duty is the border tax on imported goods, set by product classification, value, and origin.

What customs duty is

Customs duty is the tax charged when goods cross a border: a percentage of the shipment’s declared value, set by the destination country’s tariff schedule for that product category.

Why customs duty matters

Duty is part of every imported unit’s real cost, and it varies by product classification and origin country, sometimes dramatically. Misclassifying goods risks overpaying quietly or penalties loudly.

What determines the duty owed

  • The HS code: the product’s classification in the tariff system
  • Declared customs value of the goods
  • Country of origin, and any trade agreements applying
  • De minimis thresholds under which low-value imports pass duty-free

Frequently asked questions

Who pays the duty on ecommerce orders?

Whoever the shipping terms say: with duties unpaid, the customer gets the bill at delivery, an unwelcome surprise; with delivered-duty-paid, the merchant prices it in. Cross-border stores increasingly collect duties at checkout.

What is an HS code?

The harmonized system number classifying a product for customs worldwide: it drives the duty rate, so getting it right, with a broker’s help where unclear, protects both margin and compliance.

Related terms

Landed Cost · Incoterms · Freight