In economics, a duty is a target-specific form of tax levied by a state or other political entity.
[1] A duty is levied on specific commodities, financial transactions, estates, etc.
rather than being a direct imposition on individuals or corporations such income or property taxes.
A customs duty or due is the indirect tax levied on the import or export of goods in international trade.
The tax is sometimes referred to, formally or informally, as a death duty.