Imports are subjected to certain percentages of taxes and customs duties. These percentages are determined by the customs department of the government of each country. Each country has a different system for applying the taxes and customs. Some countries implement Goods and services tax (GST) and others apply 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 the border of a country.