Specific duty
Also called: unit duty
A duty expressed as a fixed amount per unit of quantity, for example per kilogram, per litre, per head or per pair. Specific duties are frequent for agricultural products, alcohol and tobacco.
In practice
Specific duties hit cheap goods harder than expensive ones, and they depend on accurate net mass or supplementary unit figures.
EU
Türkiye
USA
UKRelated terms
- Customs duty
- A tax levied on goods when they cross a customs border, most often on import. It is calculated from the tariff classification, the origin and either…
- Ad valorem duty
- A duty expressed as a percentage of the customs value, such as 4.5 percent. It is the most common form of tariff in the EU, Türkiye, the UK and the…
- Compound duty
- A duty combining an ad valorem and a specific element, for example a percentage plus an amount per 100 kg, sometimes with a minimum or maximum. EU…
- Supplementary unit
- A quantity other than net mass that must be declared for some tariff lines, such as number of items, pairs, litres or square metres. The required…