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Customs duties
(1,899 words)

1. Terminology

The term duty (German Zoll, from Late Latin teloneum/telonium, “toll house, customs house”) denotes a fee levied when goods are transported across a customs boundary – whether within a state (internal tariff) or between two states (external tariff). Internal tariffs were levied primarily in situations where bypassing a customs stations would have been very expensive or impossible for the dealer or carrier. In land transport, this took place at ma…

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Denzel, Markus A., “Customs duties”, in: Encyclopedia of Early Modern History Online, Editors of the English edition: Graeme Dunphy, Andrew Gow. Original German Edition: Enzyklopädie der Neuzeit. Im Auftrag des Kulturwissenschaftlichen Instituts (Essen) und in Verbindung mit den Fachherausgebern herausgegeben von Friedrich Jaeger. Copyright © J.B. Metzlersche Verlagsbuchhandlung und Carl Ernst Poeschel Verlag GmbH 2005–2012. Consulted online on 25 September 2023 <http://dx.doi.org/10.1163/2352-0272_emho_COM_030844>
First published online: 2015
First print edition: 20170206

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