Abstract
When people and companies import goods, they often have to pay a tax or tariff called a duty or import duty. The customs system relies on importers to accurately report the type, value and country of origin of the goods they import and to pay the correct import duties. However unscrupulous importers find many ways to cheat the customs authorities and gain an advantage over their competitors. KEYWORDS: Tax, Tariff, Import Duty, Customs Authorities, Maritime Shipping
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