国际贸易理论与实务（英文版）Ch.5_Tariffs教材教学课件.pptVIP

  CHAPTER 5 IMPORT PROTECTION POLICY: TARIFFS Types of import tariffs Effects of import tariffs Measurement of import tariffs In terms of the means of collection Specific duty: A tariff levied as a fixed charge for each unit of imported goods. Advantage: Can be easily collected. Disadvantage: It does not vary with the price of the good. Protective value varies inversely with the price of the import. §1 Types of Import Tariffs Example: Import price: $5. Tariff: $1/unit (= 20% value of import ) Now price rises to $10, tariff: $1/unit (= 10% value of import) (2) Ad valorem duty A duty levied as a constant percentage of the value of imported goods. (25% tariff on the imported cars). Advantage: preserves the protective value of the trade interference. Disadvantages (difficulties): When the price falls, so does the tariff, and domestic industries become more vulnerable to competition. When the price rises，so does the tariff, but a country is often less interested in protection when the price is higher. Inappropriate transfer pricing. (3) Mixed or compound duty  A combination of specific duty and ad valorem duty. (4) Alternative duty When both the rate of a specific duty and an ad valorem duty are stipulated for a particular item, the customs would impose duties by adopting either of these two duties. Example: A compound duty on imports of car batteries consists of 10% of the value plus $1.00 per battery. A shipment of 100 batteries valued at $2,000 would be assessed at a $300 compound duty (10% of $2,000 + $1.00×100 = $300).  2. In terms of the different tariff rates applied (1) Preferential duty A tariff levied against imports from a country that is being given favored treatment, as in a preferential trading arrangement. An historical e