A charge or toll payable on certain goods exported from or imported into the UK. Customs duties are charged either in the form of an ad valorem duty, i.e. a percentage of the value of the goods, or as a specific duty charged according to the volume of the goods. All goods are classified in the Customs Tariff but not all goods are subject to duty. HM Revenue and Customs administers and collects customs duties. Membership of the EU has required the abolition of import duties between member states and the establishment of a Common External Tariff. Compare excise duty.