国际贸易Chapter-5-tariff

25 cents each + 3.9% ad valorem
Source: U.S. International Trade Commission, Tariff Schedules of the United States (Washington, DC: U.S. Government Printing Office, 2004); /taffairs Duties
A specially low import duty imposed on goods from a country that has a trade agreement of a certain kind with the importing country.
Specific Duty
Definition: A fixed monetary duty per unit of the imported product.
Advantage: Easy to apply and administer, particularly to standardized commodities and staple products where the value of the dutiable goods cannot be easily observed.
For example, in the days of the British Empire, imports from member countries were granted imperial preference on imported materials, which later became Commonwealth Preference.
Alternative Tariff
A tariff which the authority can choose to use when there are two rates for the same imported goods.
例如，印度对含酒精的饮料进口规定从量每公 斤 0.60 卢 比 ， 从 价 税 170% ， 择 高 而 征 。
Disadvantage: The degree of protection it affords domestic producers varies inversely with changes in import prices.
Ad Valorem Tariff
Definition: A percentage applied to a product’s value
Electrical motors
6.7% ad valorem
Bicycles
5.5% ad valorem
Wool blankets
1.8 cents/kg + 6% ad valorem
Electricity meters
16 cents each + 1.5% ad valorem
Auto transmission shafts
Chapter 5 Tariffs
Types of Tariffs Tariff welfare effects
中国关于关税减让的承诺
5.1 Types of Tariffs
1. By the method of imposing a tariff
Specific duty Ad valorem duty Mixed or compound duty Alternative duties
Mixed or Compound Tariff
A compound tariff is a combination of an ad valorem and specific tariff. (Table 5.2)
如：日本税则规定对价格6000日元以下的手表 进口征收从价税15%，再加征从量税每只150 日元。
当前最重要的特惠税是《洛美协定》国家之间的特惠 税，它是欧洲经济共同体向参加协定的非洲、加勒比 和太平洋地区的发展中国家单方面提供的特惠税
(2) Duties under Generalized System
of Preferences (GSP)
Generalized System of Preferences (GSP) is a preferential tariff system extended by developed countries (also known as preference giving countries or donor countries) to developing countries (also known as preference receiving countries or beneficiary countries). It involves reduced MFN Tariffs or duty-free entry of eligible products exported by beneficiary countries to the markets of donor countries.
2. By the different tariff rates applied
Preferential Duties Duties under Generalized System of
Preferences Most-favored-nation (MFN) Duties General Duties
Advantage: Tends to maintain a constant degree of protection for domestic producers during periods of changing prices.
Disadvantage: Difficult to determine the value of an imported product.
Selected US tariffs
Product
Brooms Fishing reels Wrist watches (without jewels)
Duty Rate
32 cents each 24 cents each 29 cents each
Ball bearings
2.4% ad valorem