customs import duty(that are dispatched direct from a third country (non-EU) country to a consignee in the EU which may be admitted free of customs import duty and/or import VAT. Alexander Demidov)
import duty(A tax or tariff on import goods. Import duties can either be a fixed amount or a percentage of the value of the goods. They have been a major type of barrier used to protect domestic production against foreign competition and they have also been an important source of government revenue, especially in developing countries. OB&M Alexander Demidov)
HM Revenue and Customs(правительственное ведомство, отвечающее за сбор прямых и косвенных налогов, а также за предоставление налоговых кредитов и детских пособий; образовано в апреле 2005 г. в результате слияния Управления по налоговым сборам и Управления по таможенным пошлинам и акцизным сборам kee46)