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Taraif nó cáin a ghearrtar ar earraí a iompórtáiltear isteach i dtír.
A tariff or tax levied on goods being imported into a country
ciallaíonn "dleachtanna allmhairithe an Chomh-phobail" dleachtanna allmhairithe arna míniú i dTreoir (79/623/CEE) ón gComhairle an 25ú lá de Mheitheamh, 1979(2) maidir le comhchuibhiú forálacha reachtaíochta, rialacháin, agus riaracháin a bhaineann le fiacha custam, FOINSE: I.R. 1980
'Community import duties' means import duties as defined in Council Directive (79/623/EEC)(2) of the 25th day of June, 1979, on the harmonisation of provisions laid down by law, regulation or administrative action relating to customs debt;