Writer: Why duty on freight?

“Customs officers have an irreducible obligation to enforce the Customs Tariff Law fairly and consistently”

I would like to ask Ms. Bennett to show me where in the Customs Tariff Law it states that duty is payable on freight, shipping, postage etc.

I recently ordered an item which had a value of $40, but due to the weight, I was charged duty of $45.00. I have searched through the Customs Tariff Law for the section that deals with duty payable on a notional item, to no avail. I have also asked the Customs Department to point me in the right direction, but the only response from them was “this is the way we have always done it.”

So the suggestion from Ms Samantha Bennett that the Law is being enforced fairly and consistently is laughable.


  1. The letter writer is correct that nowhere in the Customs Tariff Law 2012 does it specify the value includes freight and insurance. Most of the pages on the Customs.gov.ky page explaining the customs provisions and requirements haven’t been updated since 2008. There have been at least two different versions of the Customs law since 2008 that I’m aware of, so it might be prudent of them to review the law and update their information accordingly.

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