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)
customs(taxes that are paid on goods that are brought into a country: "You don't have to pay customs on any alcohol or tobacco brought for your own consumption in another EU country. CBED 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)
