Customs

indirect taxes levied on goods imported into, or exported from. a country. In the United States export duties are forbidden by the Constitution. The import duties are of five kinds, namely, ad valorem, com. pound, discriminating, minimum, and specific. Ad valorem duties are a tax of a certain Percentage of the value of the merchandise. ompound duties are a mixture of specific and ad valorem duties and are applied to manufactured articles, the raw materials of which are dutiable. Disc rim in at: ing duties are additions to the usual rates levied on goods imported from certain countries or portions of the world, or imported in ve els of certain nations. Specific duties are a tax of a certain specified sum for each pound or yard, or other unit of measure of the merchandise; usually irre- Spective of its quality or value.