These duties are levied on goods whenever they are either brought into the country or exported from the country. The importer or the exporter pays customs duties.
customs duties levied on imported goods under the Customs Tariff.
are levies charged when goods are imported into, or exported from, the country, and they are paid by the importer or exporter. Usually, these are also passed on to the consumer.
Duties imposed on goods at the rates specified in the List of Tariff Provisions, which forms the Schedule to the Customs Tariff. See also Excise duty.