CIF (cost, insurance and freight) refers to cost plus insurance and freight. In international trade, it is a trade term, which is usually used in shipping business. As for customs duties, it refers to the taxes and fees levied on import and export commodities, which are collected by the customs.

Tariff collection usually occurs when goods are imported, and customs staff inspect the imported goods and collect relevant taxes and fees. CIF trade terms mean that in international trade, the seller is responsible for the delivery of goods and bears the freight and cargo insurance costs, and the buyer is responsible for the payment of goods and customs clearance costs.

Therefore, under CIF trade terms, the customs duties that the buyer needs to pay are not called out by the seller, but are paid by the buyer himself at customs clearance.