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A Harmonized System code may be from four to ten digits.
Many countries allow a traveler to bring goods into the country duty-free.
This is often the transaction value unless a customs officer determines assessable value in accordance with the Harmonized System.
However, for certain items like petroleum and alcohol, customs duty is realized at a specific rate applied to the volume of the import or export consignments.
A customs duty or due is the indirect tax levied on the import or export of goods in international trade.
In economic sense, a duty is also a kind of consumption tax.In drawing up the national tariff, the revenue departments often specifies the rate of customs duty with reference to the HS code of the product.