customs duties

customs duties
The tariff payable on imported merchandise; the levy or tax applied by the government on the importation of commodities into the country. 21 Am J2d Cust D § 1. Not merely a duty on the act of importation, but a duty on the thing imported; not confined to a duty levied while the article is entering the country, but extending to a duty levied after it has entered the country. Brown v Maryland (US) 12 Wheat 419, 6 L Ed 678.

Ballentine's law dictionary. . 1998.

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