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单击此处编辑母版标题样式,单击此处编辑母版文本样式,第二级,第三级,第四级,第五级,*,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+$1.00100=$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 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 the early 1970s.,Under the system,developed countries(donor countries)allow,duty free or low-duty entry,to imports from selected developing countries(receiving countries)up to a certain limit or quota.,The tariff is a,unilateral grant,of tariff concessions,i.e.developing countries are not required to extend,reciprocal,tariff reductions.(They must,however,meet certain conditions.),GSP is implemented through,GSP schemes,of the donor countries.,GSP Schemes:,Country eligibility criteria(a selected list of countries),The countries must be a designated beneficiary country.,For example,in the first GSP scheme of the USA,members of,OPEC and countries dominated by international communism,were excluded.,Product eligibility criteria(a selected list of products),For example,under the first GSP scheme of the USA,there are some 3,000 articles that have been designated as eligible.“Import sensitive items such as textile and apparel articles;watches;certain electronic articles;certain steel articles;certain footwear articles;and certain glass products are excluded.,Competitive need criterion,Competitive need decision focuses on,individual countries,.,For example,if a product that is imported from,any one country,exceeds,50%of the total quantity of U.S.imports,from all countries,it will be removed just for the following year,and it will be removed just for that country.,Similarly,products may also be removed from any one country if total imports from that country,exceed a certain value,.,The EU,Japan and Australia take other similar measures like,prior limitation,to protect their domestic production and market.,Graduation policy,A product or all products could be removed from the GSP for one particular country if it was found that this country is sufficiently competitive in a product or all products in the world market.,In 1988,President Reagan“graduated Hong Kong,Korea,Taiwan and Singapore entirely from the GSP program.Previously,goods from these countries had amounted to about 60%of all duty free GSP imports.,In 1994,Mexico was“graduated.In 1997,Malaysia was“graduated.,On Jan.1,1995,the EU also adopted the policy.,Rules of origin,Criteria needed to determine the,national source of a product,.,To ensure that only the goods from the beneficiary countries receive the preference.,(i),Rule of direct consignment,：,Be shipped directly from the beneficiary country to the importing country.,If,however,due to geographic or shipment reasons,shipment via the third country or territory has to be made,the article must be,under the custody of customs,and relevant,certifications of transit,must be provided.,(ii)Substantial transformation,Its difficult to determine the origin of a product when a product is manufactured,assembled,or
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