Customs duties are taxes imposed by a government on goods imported into a country. These duties are designed to generate revenue for the government and protect local industries by making foreign products more expensive. The amount of duty varies based on the type of product and its value, and it is usually calculated as a percentage of the total cost. When goods cross international borders, customs officials assess them to determine the applicable duties. Importers must declare their goods and pay the required customs duties before the items can be released. This process helps regulate trade and ensures compliance with national laws and regulations.