国际贸易理论和实务Ch.5 Tariffs.ppt

  §1 Types 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. (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. 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 example: Commonwealth or imperial preference, whereby Great Britain levied a lower rate if the goods was coming into Britain from a country that was a member of the British Commonwealth, such as Australia, Canada, or India. The EU negotiated a series of preferential trade agreements with certain developing nations in Africa, the Caribbean and the Pacific (ACP). (2) Generalized preferential duty A duty extended under the General System of Preferences (GSP). GSP is established in