Who Charges Customs Duty (Destination): Customs
Charge At: Destination
Customs Duty (Destination) Description: Duty on imports to the US may apply. CBP works off your Customs Entry Summary (Document 7501). This information has come from your Commercial Invoice (type of goods, value), which the Customs Broker then runs through an HS Locator and Duty Calculator.
AKA Customs Tax, Customs Entry Fee.
Customs Duty (Destination) Tips: Whether or not US customs duties apply, all importers will need to pay two additional mandatory fees (refer MPF and HMF, below).