广东省省级精品课程 国 际 贸 易 Chapter 8: Tariff 第八章 关 税 广东外语外贸大学国际经贸学院 何元贵 教授

中华人民共和国海关关徽 关徽由商神手杖与金色 钥匙交叉组成。商神手 杖代表国际贸易，钥匙 象征海关为祖国把关。 关徽寓意着中国海关依 法实施进出境监督管理， 维护国家的主权和利益， 促进对外经济贸易发展 和科技文化交往，保障 社会主义现代化建设。

What does the poem mean? 在围筑一堵墙之前我要弄明白： 我要把什么围护于此墙之中？ 又要把什么拒之于此墙之外？ 我可能会受到谁的进攻？ 罗伯特. 弗罗斯特 (Robert Frost)

一、 Tariff Overview 1.Defination ： Tariff is one of the tax imposed on goods when they are moved across a country’s custom territory, which levied the exporters or importers by the customs of the government. Are Custom Territory & National Territory the same?

2. Character:compulsory, gratuitous ， preordained. 3. Property ： indirect tax.

4. Functions of Tariff a. Fiscal revenue b. Protecting the manufacturing and the market of domestic industrial and agricultural products. c. Adjusting the structure of import and export goods.

5 、 Ways to charge tariff (1) Specific tariff A fixed sum tax per unit of a traded commodity. (2)Ad valorem tariff A fixed percentage tax on the traded commodity. (3) A compound (or Mixed) tariff A combination of an ad valorem and specific tariff. (4) Alternative Duties

6 、 Types of tariffs (1)An import tariff is a tax (or duty) on imported goods or services. This is the most common form of tariff. (2)An export tariff is a tax on exported goods or services. This is rarely seen in developed countries but is occasionally practiced in developing countries to generate government revenue. (3)Transit tariff

二、 Types of Import Tariffs 1 、 General import tariff 2 、 The Most Favored Nation duty (normal tariff): a import preferential tariff is applicable to the countries which have the bilateral or multilateral agreements. 注： Normal Trade Relations (NTR) is formerly known as the Most Favored Nation (MFN)

3. Variable levy = threshold price-import price 4. Preferential duties

5 、 Generalized System of Preferences GSP is gained after the set up GSP resolution in 1968, which is the long efforts of the developing countries in the UNCTD. In the resolution, the products exported from the developing countries or districts to the developed countries are gained the general, non—discriminative and irreciprocal preferential tariff, especially finished products and semi-manufactures.

The restrictions of the GSP in the action （ 1 ） The restriction to the preferential countries and districts (eg. USA); （ 2 ） The restriction of the region of the preferential goods; （ 3 ） The formulation of the range to the tariff reduction.

（ 4 ） The protection of the Preference-giving countries non-responsibility scheduled limit the standard of competitive need graduate clause (product graduation, country graduation)

（ 5 ） The regulation to the place origin Process criterion Value-added criterion Regulation of direct consignment

6. Import surcharge (specific tariff) The tariff imposed temporarily because some specific reasons. Such as: complete trade deficit; implementation of trade retaliation; implementation of anti-dumping or countervailing.

（ 1 ） Anti-dumping Dumping refers to the export of a commodity at below cost or at a lower price than the commodity is sold domestically. （ Salvatore ）

Main basis to recognize whether dumping exists or not 1 ） Whether the export price is lower than the fair value. 2 ） Whether the dumping brings a serious injury or threat to the similar industry’s build of import country and its market. 3 ） T he above two exist a causal relationship.

What is normal (fair) value ? a. Domestic sales price in export or original country; b. The export price to the the third country c. The value of structure d. Surrogate country ’ s price “ 替代国 ” 的 价格. 参考书：张玉卿，国际反倾销法律与实务，中国对外经济贸易出版社， 1993

Economics analysis of dumping 3 conditions of dumping`s implementation (price discrimination ) Imperfect competition market; Domestic and foreign markets are segmented; Manufacturers face different flexibility of demand curve in the domestic and foreign markets. （ Df 大于 Dh)

倾销的经济学分析

Extra-curricular reading and discussion 课外阅读及讨论： How does the anti-dumping affect the Chinese foreign trade ? F:\ 中华人民共和国商务部进出口 公平贸易局.htmF:\ 中华人民共和国商务部进出口 公平贸易局.htm The situation of anti-dumping’s implementation.

(2 ） Counter-vailling Duties Subsidy: according to “ Agreement on Subsidies and Countervailing Measures(SCM) ”, subsidy is that government or any public body finance enterprises and government grant exports with any form of income or price support.

(2 ） Counter-vailling Duties Counter-vailing duty is a kind of additional tax imposed on foreign imports that directly or indirectly accept any subsidies. Purpose: improve the price of imports, offset the amount of subsidy,weaken its competition, make it impossible to dump or compete at a low price in domestic market of importing courtry.

(3) The relative regulation of GATT/WTO 1 ） Precondition of imposed anti-subsidy tax ： a. Existence of subsidies ； b. The existence of material injury to the similar or identical products in the domestic; c. The causal relationship exists in the subsidy and injury. 2 ） The same product can be imposed tax either anti- dumping or anti-subsidy but forbid the both.

Review: Tariff 一、关税概述（ 6 点） Tariff overview 二、进口关税的种类（ 6 种） Six types of import tariff