Import duty is a tax imposed by a government on goods brought into a country from abroad. This tax is usually calculated as a percentage of the value of the imported goods and is intended to protect local industries by making foreign products more expensive. When businesses or individuals import items, they must pay this duty before the goods can be released from customs. The rate of import duty can vary based on the type of product and the country of origin, and it is an important factor in international trade and commerce.