The Harmonized Tariff System (HTS) provides duty rates for virtually every existing item. This percentage is determined by the total purchased value of the article(s) paid at a foreign country and not based on factors such as quality, size, or weight. Customs and Border Protection the articles are AGR or pay Customs duty. American Goods Returned (AGR) do not have to be declared, but you must be prepared to prove to U.S. Also, anything you bring back that you did not have when you left the United States must be "declared." For example, you would declare alterations made in a foreign country to a suit you already owned, and any gifts you acquired outside the United States. Each article has a specific duty rate, which is determined by a number of factors, including where you acquired the article, where it was made, and what it is made of. The purpose of Customs Duty is to protect each country's economy, residents, jobs, environment, etc., by controlling the flow of goods, especially restrictive and prohibited goods, into and out of the country.ĭutiable refers to articles on which Customs Duty may have to be paid. Customs Duty is a tariff or tax imposed on goods when transported across international borders.
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