Tariff-related terms and definitions<br>(1) Customs duties<br>• Duties are a form of tax. It can refer to any compulsory payment that is levied on individuals, on companies, or on the sale or movement of products, and is payable to a government<br>• The term customs refers to the government department that administers and collects duties levied on products entering or leaving a nation-state. Duties that are applied to products entering or leaving a nation-state are referred to broadly as customs duties.<br>8
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