We all know there are some strange rules on import duty. Example: Leather shoes are dutiable, leather purses aren’t. But some are truly fascinating:
Under classification 3001.90.10, there is a 12 percent import duty on human organs. Since the sale of organs for transplant is illegal, how would you put a dutiable value on a heart or kidney?
Meanwhile, if you fancy importing a railway carriage, to use on the railways we do not have, under 8428.50.00 you will have to pay 22 percent duty.
There is also, under 8428.60.00, a duty of 22 percent on funicular or ski-lifts. I guess they must have been thinking about one to the top of Mount Trashmore.
Imported nuclear reactors are also taxable at 22 percent under classification 8401.00.00.