9.2.1 Introduction of Tariff

 Tariff is one of the taxes imposed on goods when they are moved across a country’s customs.

 Customs duties are levied by the Customs according to law. 由海关征收

 The consignee of import goods and the consignor of export goods are duty payers. 承运人和托运人

 Customs territory is different from national territory. 在海关征收

 It has 3 characteristics: compulsory, gratuitous, preordained. 强制性、无偿性和预定性

4 ways to charge tariff:

(1) Specific Tariff  从量税

按照重量、数量、容积、长度、面积等计量单位

 It’s a fixed sum tax per unit of a traded commodity. 

Formula: Duty Payable = Quantity of Goods × Unit Duty

(2) Ad Valorem Tariff 从价税

按进口商品的价格为标准

 It’s a fixed percentage tax on the commodity.

Formula: Duty Payable=Customs Value × Duty Rate

(3) A Compound (or Mixed) Tariff 复合税

 A combination of an ad valorem and specific tariff

(4) Selective Tariff 选择税

 Both ad valorem and specific duties are used to calculate the tariff, usually the higher one is chosen.

9.2.2 Types of Duty

There are four major customs duties:

(1) Import Duty 进口税

(2) Export Duty 出口税

(3) Transit Duty 过境税

(4) Import Surtaxes 进口附加税

(1) Import Duty 进口税

 This is the most common form of tariff. 

 Duty rates on import goods are composed of most-favored-nation duty rates, conventional duty rates, special preferential duty rates, general duty rates, tariff quota duty rates, etc.

最惠国税率、协定税率、特惠税率、普通税率、关税配额税率

(2) Export Duty 出口税

 It is rarely adopted in developed countries

 Still applied in developing countries on fewer types of commodities to increase government revenue. 仅在部分发展中国家

(3) Transit Duty 过境税

(4) Import Surtaxes 进口附加税

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