Version: 1.6.1.43 (2021-05-06 14:34)
Glossary term:

Tariff line

Generally, it is the importer that pays the tariff. The importer declares the dutiable value of merchandise to the Customs Authority in the importing country and the final appraisal of the goods value is done by customs. Most often it is the transaction value (the price actually paid by the buyer to the seller) that serves as the basis for the value appraisal.

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