Customs duties are typically levied on the importation of goods. Normally, the person who actually imports the goods (“the importer of record”) is the person who must pay the customs duties. Customs duties are usually based on the value of goods. However, they may also be calculated on the weight, dimensions, or other criteria (such as the size of the engine, in case of means of transport). Customs duties may be waived on small consignments. Within the EU, the customs duties are fully harmonized.