Commentary

V17.101 General principles

Part V17 Customs duties

V17.101 General principles

Introduction to customs duties

V17.101 General principles

Historically, duties of customs, or customs duties, in the strict sense are pecuniary charges or tolls imposed by a State or region and payable upon goods1 exported from2 or imported into the State or region. By contrast, excise duties3 are duties which are payable on goods produced and consumed within a specified area.

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