duty

DOO-tee /ˈduː.ti/
nounB2GRESATTOEFL
formalbusinesslegal

A payment or tax levied on imported or exported goods.

Most frequently used in practical border customs operations and tax payment schedules.

The story behind the word. Duty comes from Anglo-French 'duete', derived from Old French 'deu' (due, owing) and Latin 'debere' (to owe). Originally denoting moral obligation, by the 15th century it specifically described customary payments owed to the monarch on border imports.

Word relationships

  • tariff: Tariff often refers to the statutory rate structure, whereas duty is the actual tax amount levied at customs.
  • subsidy: A duty taxes imported items, while a subsidy gives state funds to domestic producers.

Commonly confused with

  • sanction: A duty is a regular regulatory tax, whereas a sanction is a punitive political penalty.

Word family

  • duties (noun): Plural form of duty
  • dutiable (adjective): Subject to custom duties

Collocations

  • import duty
  • customs duty
  • duty-free
  • levy a duty

Idioms & expressions

  • duty-free

Example sentences

  • "Travelers entering the country must declare foreign merchandise and pay the required customs duty." Customs enforcement
  • "The new treaty eliminated the ten percent import duty on consumer electronics." International trade agreement

Memory hook

DUTY is what is DUE to customs officials at the border. Tax paid at customs.

When not to use

Do not confuse with moral duty or job obligations in financial and economic contexts.

Fun facts

  • The world's first 'duty-free' shop opened in 1960 at Shannon Airport in Ireland to sell goods tax-free to international travelers.

Related words

tariff, subsidy, sanction

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