Customs Duty is a tax imposed by a government on goods imported into or exported from a country. This tax is collected at the border and is based on the value of the goods, their type, and their origin. The purpose of customs duty is to generate revenue for the government and to protect local industries from foreign competition. When goods cross international borders, Customs Authorities assess the applicable duties and ensure compliance with trade regulations. Importers must declare their goods and pay the required customs duty before the items can enter the country. This process helps maintain fair trade practices and supports national economic interests.