El derecho de aduana es un arancel o impuesto aplicado a las mercancías cuando se transportan a través de fronteras internacionales. El propósito de los derechos de aduana es proteger la economía, los residentes, los empleos, el medio ambiente, etc. de cada país, mediante el control del flujo de mercancías, especialmente mercancías restrictivas y prohibidas, dentro y fuera del país.
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