Freight duty

We write with reference to an editorial letter from a Ms. Kate Bates titled, “Writer: Why Duty on Freight?” and provide a response to Ms. Bates’ query.

The Customs Tariff Law 2012 is the document that specifies the commodity description and tariff codes for the classification of over 5,000 goods along with their rates of duty. However the Customs Law (2012 Revision) refers to Section 40-43 which addresses the following topics; Charge of Duty, Liability for duty, Basis of Valuation and Calculation of Value. I trust that by reading these sections of the Law you will see that my statement “the law is being enforced fair and consistent” is indeed correct.

Should you have any further queries, please view our website ( for more information and reference to the various laws that govern H.M. Customs responsibilities.