PL: Cło | DE: Zoll
Definition
Customs duty is a charge levied by customs authorities on goods imported into the customs territory of a state or customs union. In the European Union, duties are set at the EU level and form part of the Common Customs Tariff. Customs revenue constitutes EU own resources — member states transfer 75% of collected duties to the EU budget, retaining 25% to cover collection costs.
The amount of duty depends on the tariff classification of the goods (CN/TARIC code), their customs value, and the country of origin. The basic rate is the MFN (Most Favoured Nation) rate, applied to WTO members. For countries with which the EU has concluded free trade agreements, preferential or zero rates may apply. There are also special duties: anti-dumping, countervailing, and safeguard duties.
Duty is most commonly calculated ad valorem (as a percentage of the customs value), but can also be specific (a fixed amount per unit of measure) or mixed. Upon importation, customs duty forms part of the tax base for import VAT, making it a significant cost factor in international trade.
The amount of duty depends on the tariff classification of the goods (CN/TARIC code), their customs value, and the country of origin. The basic rate is the MFN (Most Favoured Nation) rate, applied to WTO members. For countries with which the EU has concluded free trade agreements, preferential or zero rates may apply. There are also special duties: anti-dumping, countervailing, and safeguard duties.
Duty is most commonly calculated ad valorem (as a percentage of the customs value), but can also be specific (a fixed amount per unit of measure) or mixed. Upon importation, customs duty forms part of the tax base for import VAT, making it a significant cost factor in international trade.