Whether a shipment is a gift or not, it must still go through an import procedure as determined by custom’s law in the destination country. The shipment is cleared through customs based on the origin country, the value and quantity, but not its purpose. Dutiable shipments are subject to a customs duty, which is a tariff or tax imposed on goods when transported across international borders.
The calculation of duties depends on the assessable value of a dutiable shipment. For the purpose of this calculation, dutiable goods are given a classification code that is known as the Harmonized System code.
This system has been assigned by the World Customs Organization and continues to evolve.