Customs duty is a charge levied when goods are transported across a customs border. A distinction is made between import, transit, and export duties.
Import duties are levied by the customs authorities of the country into the customs territory of which goods are imported. They are intended to protect the domestic economy and compensate for price differences. In addition, the country is gaining foreign currency. The duty amount is calculated based on the customs value according to a fixed duty rate. However, this duty rate is subject to fluctuation.