- A tax on imports (In a foreign-trade zone, duties are not payable until the merchandise exits the zone and is entered into the commerce of the United States )
(tariffs) Amounts charged when goods are imported into a country Is such duties are based on the values of the goods, they are called ad valorem If they are based on the number of items imported, they are called specified
Under the Customs Act, duties and taxes on imported goods under the Customs Tariff, the Excise Tax Act, the Special Importation Measures Act, and any other Act of Parliament However, for the purposes of some articles of the Customs Act, the term "duties" does not include taxes applied under Part IX of the Excise Tax Act (i e , the GST)
Customs duties and all other taxes and charges payable from an ATA Carnet importation