Customs Duty

Customs duty in Law Enforcement

Main Entry: Law Enforcement in the Legal Dictionary. This section provides, in the context of Law Enforcement, a partial definition of customs duty.

Resources

See Also

• Law Enforcement Officer
• Policeman
• Law Enforcement Agency

Further Reading

• customs duty in A Dictionary of Law Enforcement (Oxford University Press)
• customs duty in the Encyclopedia of Law Enforcement
• A Treatise on the Police of the Metropolis

English Legal System: Customs Duty

In the context of the English law, A Dictionary of Law provides the following legal concept of Customs Duty : A charge or toll payable on certain goods exported from or 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. The Commissioners of Customs and Excise administer and collect customs duties. Membership of the EU has required the abolition of import duties between member states and the establishment of a *Common External Tariff.

Compare excise duty.