Editing Tariff (section)

== Additional information on tariffs ==
===Calculation of customs duty===
Customs duty is calculated on the determination of the 'assess-able value' in case of those items for which the duty is levied {{lang|la|[[ad valorem]]}}. This is often the [[Customs valuation#Transaction value|transaction value]] unless a customs officer determines assess-able value in accordance with the [[Harmonized System]].{{Citation needed|date=November 2024}}

===Harmonized System of Nomenclature===
For the purpose of assessment of customs duty, products are given an identification code that has come to be known as the [[Harmonized System]] code. This code was developed by the [[World Customs Organization]] based in Brussels. A 'Harmonized System' code may be from four to ten digits. For example, 17.03 is the HS code for "molasses from the extraction or refining of sugar". However, within 17.03, the number 17.03.90 stands for "Molasses (Excluding Cane Molasses)".<ref>{{citation |chapter-url=https://www.census.gov/foreign-trade/schedules/b/2025/c17.pdf |chapter=Schedule B - Classification of Exports, c17 |title=Sugars and Sugar Confectionery |publisher=U.S. Census Bureau |year=2025 |access-date=2025-03-11 |archive-date=2025-02-03 |archive-url=https://web.archive.org/web/20250203164320/https://www.census.gov/foreign-trade/schedules/b/2025/c17.pdf |url-status=live}}</ref>

===Customs authority===
The [[customs|national customs authority]] in each country is responsible for collecting taxes on the import into or export of goods out of the country.{{Citation needed|date=November 2024}}

===Evasion===
{{Main|Tax evasion}}
Evasion of customs duties takes place mainly in two ways. In one, the trader under-declares the value so that the assessable value is lower than actual. In a similar vein, a trader can evade customs duty by understatement of quantity or volume of the product of trade. A trader may also evade duty by misrepresenting traded goods, categorizing goods as items which attract lower customs duties. The evasion of customs duty may take place with or without the collaboration of customs officials.{{Citation needed|date=November 2024}}

===Duty-free goods===
Many countries allow a traveller to bring goods into the country [[duty-free]]. These goods may be bought at [[port]]s and [[airport]]s or sometimes within one country without attracting the usual government taxes and then brought into another country duty-free. Some countries specify 'duty-free allowances' which limit the number or value of duty-free items that one person can bring into the country. These restrictions often apply to [[tobacco]], [[wine]], [[Distilled beverage|spirits]], [[cosmetics]], [[gifts]] and [[souvenir]]s.{{Citation needed|date=November 2024}}

===Deferment of tariffs and duties===
Products may sometimes be imported into a [[free economic zone]] (or 'free port'), processed there, then re-exported without being subject to tariffs or duties. According to the 1999 Revised Kyoto Convention, a {{"'}}free zone' means a part of the territory of a contracting party where any goods introduced are generally regarded, insofar as import duties and taxes are concerned, as being outside the customs territory".<ref>{{citation |chapter-url=http://www.wcoomd.org/en/topics/facilitation/instrument-and-tools/conventions/pf_revised_kyoto_conv/~/link.aspx?_id=9415CF3F04D44BB1A62B44853A63AAC1&_z=z |chapter=Specific Annex D: Customs Warehouses and Free Zones |title=International Convention on the Simplication and Harmonization of Customs Procedures (Revised Kyoto Convention) |publisher=[[World Customs Organization]] |year=1999 |access-date=2021-09-01 |archive-date=2021-09-01 |archive-url=https://web.archive.org/web/20210901172203/http://www.wcoomd.org/en/topics/facilitation/instrument-and-tools/conventions/pf_revised_kyoto_conv/~/link.aspx?_id=9415CF3F04D44BB1A62B44853A63AAC1&_z=z |url-status=live}}</ref>