Import duty is the tariff charge levied on goods at the point of entry into the EU customs territory, calculated under the Common Customs Tariff as a percentage of customs value or as a specific amount per unit, and may include additional agricultural components for food and feed products.
In trade practice
The applicable duty rate is determined by the commodity’s HS code and the country of origin declared on the certificate of origin or EUR.1 movement certificate. For Ukrainian agricultural exports, preferential duty rates or suspensions may apply under trade arrangements between Ukraine and the EU, and importers must present the correct proof of origin to claim them. A common error is misclassifying a product under an HS code that attracts a lower rate, which can result in post-clearance recovery of unpaid duty. Customs brokers and importers of record review the tariff schedule and any applicable safeguard measures before shipment to calculate the expected duty liability.
In a specification
Commercial contracts for cross-border food trade typically specify which party bears import duty costs, often through an Incoterms rule such as DDP, and may reference the HS code agreed for classification purposes.