Customs and Import Duty Payment refers to taxes, stamp duties, and surcharges levied exclusively on imported products. This includes specific levies on agricultural imports in European Union member countries and payments under the Monetary Compensation Accounts (MCA) system. Customs duties collected by EU member states on behalf of the European Union are also reported under this heading. These taxes are distinct from general goods and services taxes or excises that apply to both imported and domestically produced goods.