Finance
Customs duty
Customs duty is a tax on imported goods, calculated according to the product's tariff classification, declared value and country of origin. Duties are payable on entry, and commercial imports above a value threshold generally require a customs bond.
In plain terms: Tax charged on goods entering the country.
Why it matters
Classification drives the rate, and getting it wrong in either direction creates exposure. Low-value shipment rules have been subject to active policy change, so verify the current position with CBP rather than relying on older guidance.
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