Imports are subject to certain percentages of taxes and customs duties. These percentages are determined by the customs department of each country's government. Each country has a different system for applying taxes and customs. Some countries implement a Goods and services tax (GST), and others apply a value-added tax (VAT) on the total value of imports. Customs applies a specified chunk of special duty tax, also known as tariff, for importing international goods across a country's borders.