customs duties

customs duties
the duties payable on the importation into a country of goods purchased abroad. In the UK, value-added tax on imported goods is payable on a sum comprising the price of the imported goods plus any customs duty payable thereon.

Collins dictionary of law. . 2001.

customs duties
Tariffs or taxes payable on merchandise imported or exported from one country to another.

Dictionary from West's Encyclopedia of American Law. 2005.

customs duties
Tariffs or taxes payable on merchandise imported or exported from one country to another.

Short Dictionary of (mostly American) Legal Terms and Abbreviations.

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Look at other dictionaries:

  • customs duties — customs duties, = customs (def. 1). (Cf. ↑customs) …   Useful english dictionary

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  • Customs duties in the United States — The United States imposes tariffs or customs duties on imports of goods. The duty is levied at the time of import and is paid by the importer of record. Customs duties vary by country of origin and product. Goods from many countries are exempt… …   Wikipedia

  • Customs Duties —   Taxes collected by states upon imports to their territory. Abolished within the EC, they have been retained at EC external borders as a common external tariff (CET) and are regarded as EC own resources …   Glossary of the European Union and European Communities

  • customs duties — The tariff payable on imported merchandise; the levy or tax applied by the government on the importation of commodities into the country. 21 Am J2d Cust D § 1. Not merely a duty on the act of importation, but a duty on the thing imported; not… …   Ballentine's law dictionary

  • charges having equivalent effect (to customs duties) — levies having effect as duty payable on a cross border transfer of goods. The legal regime of the European Union in attempting to establish a customs union prohibits not only customs duties but those charges that, if they were allowed, might… …   Law dictionary

  • Abnormal Importations (Customs Duties) Act 1931 — The Abnormal Importations (Customs Duties) Act 1931 (22 23 Geo. V c. 1) was an Act of the British Parliament enacted on 20 November, 1931 which gave the Board of Trade, with the agreement of HM Treasury, the power to impose or raise duties up to… …   Wikipedia

  • Customs valuation — is the process where customs authorities assign a monetary value to a good or service for the purposes of import or export. Generally, authorities engage in this process as a means of protecting tariff concessions, collecting revenue for the… …   Wikipedia

  • Customs and Excise — UK US noun [singular] the government department in the UK in charge of collecting the taxes to be paid on goods that are bought or sold, or brought into the country and excise.htm… …   Useful english dictionary

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