What countries use FOB for customs duty calculation?

Countries that use FOB (Free on Board) for customs duty calculation typically include those that follow international trade practices, such as the United States, Canada, Australia, and members of the European Union. FOB is a shipping term that indicates that the seller is responsible for the costs and risks until the goods are loaded onto the shipping vessel. Customs duties are often calculated based on the value of the goods at the port of shipment, which is the FOB value. However, specific practices may vary, so it's essential to check local customs regulations for precise guidelines.