PL: Cło mieszane (złożone) | DE: Mischzoll
Definition
Compound duty is a combination of ad valorem and specific duty. It comes in two variants: additive (e.g. 8% + EUR 2/kg – both elements are summed) and alternative (e.g. 10% but not less than EUR 5/kg – the higher amount applies). Compound duties are often used for agricultural goods, sugar, confectionery, and some chemical products.