| 释义 |
customs duty
A charge or toll payable on certain goods imported into the UK. Customs duties are charged either in the form of an ad valorem duty, i.e. a percentage of the value of the goods, or as a specific duty charged according to the volume of the goods. All goods are classified in the Customs Tariff but not all goods are subject to duty. HM Revenue and Customs administers and collects customs duties. Compare excise duty. |