Encyclopedia
Import duties
a) the term "import duties" means customs duties and all other duties payable upon import or in connection with import, and includes all internal taxes and excises levied on imported goods, but does not include payments and charges whose amount is limited to the approximate value of services rendered, and which do not constitute an indirect form of protection for domestic products or fiscal taxation of imports;
Source: Customs Convention on the ATA Carnet for Temporary Admission of Goods