What Is The Customs Tariff?

Commodities in tariff regulations are generally classified according to the composition of import and export commodities, tariff policies and the needs of statistical work.

The classification methods of commodities in different countries' tax regulations are not the same. Some are classified according to the degree of commodity processing, such as raw materials, semi-finished products, finished products, etc., and some are classified according to the attributes of commodities, such as aquatic products, agricultural products, livestock products, textiles, machinery products, etc., and some are classified according to the attributes of commodities into large categories, and then divided into small categories according to the degree of processing.

Customs duties are divided into two types: single tariff and compound tariff.

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The so-called "single tariff" means that only one tax rate applies to the import of similar goods from any country. There is no difference in treatment. In the period of pre monopoly capitalism, all countries used the single tariff and entered the monopoly stage. In order to gain the advantage in international competition, the tariff and differential treatment were changed to double taxation. Only a few developing countries, such as Venezuela, Panama and Kenya, still used the single tariff.

The compound tariff refers to a tax item with more than two tax rates, which uses different tax rates for imported commodities from different countries.

There are two or three or four or five hurdles in different countries, with general tax rates, MFN rates, agreement tax rates, preferential tax rates and so on. Generally speaking, the general tax rate is the highest and the preferential tax rate is the lowest.

In the capitalist countries, the use of compound tariff is for the purpose of trade competition, discriminatory or discriminatory treatment for different countries, or reciprocal benefits in order to ensure the commodity sales market and raw material sources. Many developing countries develop economic cooperation on the basis of equality and mutual benefit to protect the national economy, and also use the compound tariff.

Customs tariff is a specific manifestation of a country's tariff policy.

Generally speaking, the tariff of capitalist countries has the following two characteristics:

(1) the classification of goods in tariff regulations is very complicated and the tax rate varies frequently. The purpose is to make the commodity tax rate more or less targeted, so as to enhance the protection function of tariff.

(2) customs tariff is developed from single tariff to compound tariff, so that tariff differential treatment or trade discrimination treatment can be implemented through double taxation.