Customs duty

Customs duty is paid when certain goods are imported into UK from another country, and is normally levied as a percentage of the total value of the goods being imported.

For each good imported into the UK, the rate of duty is determined by the classification of the imported goods in the EU customs traffic system (itself based on the international Harmonised Commodity Description and Coding system).

Customs duty is collected by HM Revenue and Customs.

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