国际贸易理论与实务双语教程第二章 国际贸易措施
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xport Duty出口税
Export duty, it’s levied on the exported commodities by the export country. Currently, most of countries don’t levy export duty on the exported commodities in general. Export duty will raise the cost of exported commodities and its price in foreign market, weakening its competition in the market abroad, discouraging the expansion of export. Yet there are few countries (especially the less developed countries) levying export duty.
2nd, The tariff is levied in purpose of protecting the home country’s industry and domestic market, the tariff with the function is called as protection tariff.
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2. Functions of Tariff关税的作用
There are two functions for levying tariff:
1st, The tariff is levied to increase the country’s revenue , with which function the tariff is called as revenue tariff.
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1.1 tariff is a sort of indirect tax 关税是一种间接税
The tariff is taken as part of the commodity cost and added to the price finally by the importer or exporter although the payer of tariff is importer or exporter . The bearer of tariff is the buyer or
Company Logo
4) Duties under GSP (generalized system of preference) 普惠制关税
Generalized system of preference is a preferential tariff system, under which, the developed countries grant a generalized ,non-discriminatory, and non-reciprocal tariff preferential treatment on developing countries. It is a duty reduction and duty exemption on the basis of MFN tariff.
国际贸易理论与实务双语教程第二章 国际贸易措施
1. General Introduction of Tariff 关税概述（Tariff，Customs duty）
Tariff is a tax or customs duty levied on a commodity by the customs of the country when it is imported or exported. As one kind of revenue, tariff is compulsory, un-reimbursing and fixed etc as same as other kinds of taxation; on the other hand, tariff has its own characteristics as follows:
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3) Preferential duties特惠税
a. Conception概念: The special low duties or duty free treatment are granted on some even all commodities from a specific country or region. The preferential duties is applied in purpose of the enhancement of the trade relationship with the treatment recipient country. Preferential duties are divided into mutual beneficial and non-mutual beneficial, with the lower rate than the MFN rate and the accorded rate.
Company Logo
3) Preferential duties特惠税
b. Variety种类
The origin of preferential tariff is from the trade
relation between imperial nation and his colonial vassal states. For the time being ,the most influential preferential tariff is of LOME convention (which is an trade and aid agreement between the European Community (EC) and 71 African, Caribbean, and Pacific (ACP) countries, first signed in February 1975 in Lomé, Togo),according to the accord, during the time of 8 years of transition, 96% of the agricultural products and all industrial products from the developing countries under the agreement have access to enter EU market with zero duty , and the preferential duty recipient country is not required to grant reverse preference.
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3. Classification of Tariff关税的种类
3.1 In accordance with the levy object and flow direction of commodities, tariff may be classified into import duty, export duty, and transit duty.
Company Logo
1.3 The levy scope of tariff is bounded with custom border and the levier is customs
关税的征收范围是以关境为界，关税 的征收机构是海关
Customs is a national administration set on the customs boundary, with the function of supervision and management, levy of tariff, banning of smuggle, temporary storage of goods as well as working out import and export statistics etc.. The scope where customs executes its function is called as customs area.
Company Logo
2) MFN duties最惠国税率
It is a kind of preferential rate which is applied on the countries which are under the agreement of the MFN (most favored nation) treatment. MFN (most favored nation)treatment means that the members under the MFN treatment treaty must implement reciprocal treatment on each other, with any privilege, benefit and exemption granted on the any third party country must be granted to the MFN agreement members. The MFN treatment covers a large scope , but mainly on preferential tariff. The MFN tariff rate is reciprocal, lower than the general tariff rate even very much .
l consumer at the end.
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1.2 Subject of tariff and object of tariff 关税的税收主体和税收客 体
Subject of taxation: the taxpayer of tariff , the importer or exporter of the commodity Object of taxation: the imported or exported commodity
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Import duty may be classified into general tariff rate, MFN (most favored nation) tariff rate, preferential tariff rate, GSP (generalized system preference) tariff rate.
3.1.1 Import Duty进口税
Import duty is levied by the import country according to the relative tariff regulations on the commodities imported from other countries or free port, export processing zone and bonded warehouse to the import country’s market. Import duty is also named as normal tariff or import tariff.
1) General duties普通税率
In case that the import country is not in any tariff reciprocal treatment agreement with the origin country of the imported commodities, the commodity will be levied at the general tariff rate. The general tariff rate is the highest rate, higher than the preferential tariff rate by 1 to 5 times ,even 10 times,20 times for few kinds of commodities.
Export duty, it’s levied on the exported commodities by the export country. Currently, most of countries don’t levy export duty on the exported commodities in general. Export duty will raise the cost of exported commodities and its price in foreign market, weakening its competition in the market abroad, discouraging the expansion of export. Yet there are few countries (especially the less developed countries) levying export duty.
2nd, The tariff is levied in purpose of protecting the home country’s industry and domestic market, the tariff with the function is called as protection tariff.
Company Logo
2. Functions of Tariff关税的作用
There are two functions for levying tariff:
1st, The tariff is levied to increase the country’s revenue , with which function the tariff is called as revenue tariff.
Company Logo
1.1 tariff is a sort of indirect tax 关税是一种间接税
The tariff is taken as part of the commodity cost and added to the price finally by the importer or exporter although the payer of tariff is importer or exporter . The bearer of tariff is the buyer or
Company Logo
4) Duties under GSP (generalized system of preference) 普惠制关税
Generalized system of preference is a preferential tariff system, under which, the developed countries grant a generalized ,non-discriminatory, and non-reciprocal tariff preferential treatment on developing countries. It is a duty reduction and duty exemption on the basis of MFN tariff.
国际贸易理论与实务双语教程第二章 国际贸易措施
1. General Introduction of Tariff 关税概述（Tariff，Customs duty）
Tariff is a tax or customs duty levied on a commodity by the customs of the country when it is imported or exported. As one kind of revenue, tariff is compulsory, un-reimbursing and fixed etc as same as other kinds of taxation; on the other hand, tariff has its own characteristics as follows:
Company Logo
3) Preferential duties特惠税
a. Conception概念: The special low duties or duty free treatment are granted on some even all commodities from a specific country or region. The preferential duties is applied in purpose of the enhancement of the trade relationship with the treatment recipient country. Preferential duties are divided into mutual beneficial and non-mutual beneficial, with the lower rate than the MFN rate and the accorded rate.
Company Logo
3) Preferential duties特惠税
b. Variety种类
The origin of preferential tariff is from the trade
relation between imperial nation and his colonial vassal states. For the time being ,the most influential preferential tariff is of LOME convention (which is an trade and aid agreement between the European Community (EC) and 71 African, Caribbean, and Pacific (ACP) countries, first signed in February 1975 in Lomé, Togo),according to the accord, during the time of 8 years of transition, 96% of the agricultural products and all industrial products from the developing countries under the agreement have access to enter EU market with zero duty , and the preferential duty recipient country is not required to grant reverse preference.
Company Logo
3. Classification of Tariff关税的种类
3.1 In accordance with the levy object and flow direction of commodities, tariff may be classified into import duty, export duty, and transit duty.
Company Logo
1.3 The levy scope of tariff is bounded with custom border and the levier is customs
关税的征收范围是以关境为界，关税 的征收机构是海关
Customs is a national administration set on the customs boundary, with the function of supervision and management, levy of tariff, banning of smuggle, temporary storage of goods as well as working out import and export statistics etc.. The scope where customs executes its function is called as customs area.
Company Logo
2) MFN duties最惠国税率
It is a kind of preferential rate which is applied on the countries which are under the agreement of the MFN (most favored nation) treatment. MFN (most favored nation)treatment means that the members under the MFN treatment treaty must implement reciprocal treatment on each other, with any privilege, benefit and exemption granted on the any third party country must be granted to the MFN agreement members. The MFN treatment covers a large scope , but mainly on preferential tariff. The MFN tariff rate is reciprocal, lower than the general tariff rate even very much .
l consumer at the end.
Company Logo
1.2 Subject of tariff and object of tariff 关税的税收主体和税收客 体
Subject of taxation: the taxpayer of tariff , the importer or exporter of the commodity Object of taxation: the imported or exported commodity
Company Logo
Import duty may be classified into general tariff rate, MFN (most favored nation) tariff rate, preferential tariff rate, GSP (generalized system preference) tariff rate.
3.1.1 Import Duty进口税
Import duty is levied by the import country according to the relative tariff regulations on the commodities imported from other countries or free port, export processing zone and bonded warehouse to the import country’s market. Import duty is also named as normal tariff or import tariff.
1) General duties普通税率
In case that the import country is not in any tariff reciprocal treatment agreement with the origin country of the imported commodities, the commodity will be levied at the general tariff rate. The general tariff rate is the highest rate, higher than the preferential tariff rate by 1 to 5 times ,even 10 times,20 times for few kinds of commodities.