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1、Chapter 2 Instruments of Trade PolicyLearning Objectives 1. To learn about import tariffs and their measurement; 2. To learn some of the non-tariff barriers; 3. To understand export promotion measures and reasons for export control. 1. Tariff BarriersDefinition of tariff Tariff is a tax, or duty, le
2、vied on a commodity when it crosses the boundary of a customs area. Tariffs include export duties and import duties. p To increase the price of goods to make domestic goods more competitive (e.g. automobiles);o To raise tax revenues for a government;p To punish exporters or countries for unfair trad
3、e practices (e.g. anti-dumping duties);p To adjust trade structure;p Etc.o There are various kinds of import tariffs Purpose of a duty1. Forms of import tariffs - according to the methods used in imposing (1) Specific duty (从量税从量税 ); (2) Ad valorem duty (从价税从价税); (3) Mixed or compound duty (混合税混合税);
4、 (4) Alternative duties (选择税选择税).(1) Specific duty 从量税从量税 A specific duty is an import duty that assigns a fixed monetary (dollar) tax per physical unit of the goods imported. E.g. $25 per ton; 2 cents per pound. 从量税额商品数量每单位税率Advantages of Specific duty Easy to collect only the physical quantity of
5、imports is needed to know low cost in collecting duties Disadvantages of Specific duty （1） It can not reflect price varies immediately, when inflation occurs, it will be disadvantage for domestic producers. E.g. If the import price is $5 and the tariff is $1 per unit, this is equivalent to a 20% tar
6、iff. But if inflation occurs, and the price rises to $10, the specific duty is now only 10% of the value of the import.（2）Commodities under the same tariff schedule(税则税则), without considering their price or quality, has the same tariff rate unfair, unreasonable （e.g. watches）The application of Speci
7、fic duty Commonly, specific duty is levied on those commodities with low quality or low price. In the developed countries, specific duty is mainly levied on foods, beverages, animal and vegetable oils, etc. In the USA, specific duty accounts for about 33% of its tariffs. Specific duty plays more imp
8、ortant role in the developing countries ( trade structure). (2) Ad valorem duty 从价税从价税p The ad valorem duty is levied as a constant percentage of the monetary value of 1 unit of the imported goods. E.g. 10% ad valorem duty （i.e. if price of imported goods is $10 import duty: $1)p China adopts ad val
9、orem duties. Advantages and disadvantages of ad valorem duty p Advantage: preserves the protective degree for home producers as prices increase.p Disadvantage: difficult to operate (monetary value of the imported good needed to be judged) high cost in collecting duties. Duty paid value (完税价格完税价格)o D
10、uty paid value is the basis for the customs house to collect ad valorem duties. o Ways to calculate duty paid values: The CIF price ; The FOB price; Local market price of the importing countries; Customs value (海关估值海关估值) or official price of the importing countries. (3) Mixed or compound duty 混合税混合税
11、 A mixed or compound duty is a duty placed on imported items, the amount of which is based on the above two duties. E.g. 10% of the value + $1 per battery If there is a shipment of 100 batteries valued at $2000 Import duty = 10% * $2000 + $1 * 100 = $ 300(4) Alternative duties 选择税选择税 When both the r
12、ate of specific duties and ad valorem duties are stipulated for a particular item, the customs would impose duties by adopting either of these two duties. The application of alternative dutieso If the purpose of tariff is to raise financial income, or to protect domestic industries, the customs hous
13、e may choose the relatively higher duty to collect. o If the purpose is to encourage import, the customs house may choose the relatively lower duty to collect. o Disadvantage: It is hard for the exporters to predict the variously changing standards of collecting duties, and disputes may arise easily
14、 because of this. 2. Forms of import tariffs - according to the different tariff rates applied Preferential duties (优惠关税优惠关税); Duties under general system of preference (GSP) 普惠制关税普惠制关税; MFN duties (最惠国待遇关税最惠国待遇关税); General duties (普通关税普通关税).(1) Preferential duties (优惠关税优惠关税) Preferential duty is ap
15、plied to importing goods according to its geographical source; a country that is given preferential treatment pays a lower tariff. Cases: economic integration EU zero tariff among members; Other FTAs, CUs, Common markets tariff arrangements(2) Duties under general system of preference (GSP) 普惠制关税普惠制
16、关税GSP is a system currently in place where a large number of developed countries permit duty-free entry of a selected list of products if those products are imported from particular developing countries. 发达国家承诺对发展中国家或地区输入的商品，特别是制成品和半制成品给与普遍的、非歧视的和非互惠的一种关税优惠制度。 (1) Generalized: all the industrial countries give this treatment to all the manufactured or semi-manufactured goods of LDCs -普遍的，即所有发达国家对所有发展中国家出口的制成品和半制成品给予普遍的优惠待遇; (2) Non-discriminatory: all the industrial countries give this treatment
