国际贸易理论与实务Ch.5课件Tariffs.ppt

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1、CHAPTER5IMPORTPROTECTIONPOLICY:TARIFFSTypesofimporttariffsEffectsofimporttariffsMeasurementofimporttariffsIntermsofthemeansofcollectionSpecificduty:Atariffleviedasafixedchargeforeachunitofimportedgoods.Advantage:Canbeeasilycollected.Disadvantage:Itdoesnotvarywiththepriceofthegood.Protectivevalue

2、variesinverselywiththepriceoftheimport.§1TypesofImportTariffsExample:Importprice:$5.Tariff:$1/unit(=20%valueofimport)Nowpricerisesto$10,tariff:$1/unit(=10%valueofimport)(2)AdvaloremdutyAdutyleviedasaconstantpercentageofthevalueofimportedgoods.(25%tariffontheimportedcars).Advantage:preservesthep

3、rotectivevalueofthetradeinterference.Disadvantages(difficulties):Whenthepricefalls,sodoesthetariff,anddomesticindustriesbecomemorevulnerabletocompetition.Whenthepricerises，sodoesthetariff,butacountryisoftenlessinterestedinprotectionwhenthepriceishigher.Inappropriatetransferpricing.(3)Mixedorcomp

4、ounddutyAcombinationofspecificdutyandadvaloremduty.(4)AlternativedutyWhenboththerateofaspecificdutyandanadvaloremdutyarestipulatedforaparticularitem,thecustomswouldimposedutiesbyadoptingeitherofthesetwoduties.Example:Acompounddutyonimportsofcarbatteriesconsistsof10%ofthevalueplus$1.00perbattery

5、.Ashipmentof100batteriesvaluedat$2,000wouldbeassessedata$300compoundduty(10%of$2,000+$1.00×100=$300).2.Intermsofthedifferenttariffratesapplied(1)PreferentialdutyAtariffleviedagainstimportsfromacountrythatisbeinggivenfavoredtreatment,asinapreferentialtradingarrangement.Anhistoricalexample:Common

6、wealthorimperialpreference,wherebyGreatBritainleviedalowerrateifthegoodswascomingintoBritainfromacountrythatwasamemberoftheBritishCommonwealth,suchasAustralia,Canada,orIndia.TheEUnegotiatedaseriesofpreferentialtradeagreementswithcertaindevelopingnationsinAfrica,theCaribbeanandthePacific(ACP).(2)

7、GeneralizedpreferentialdutyAdutyextendedundertheGeneralSystemofPreferences(GSP).GSPisestablishedintheearly1970s.Underthesystem,developedcountries(donorcountries)allowdutyfreeorlow-dutyentrytoimportsfromselecteddevelopingcoun