《国际物流英语》-第5章

CustomsBrokerPreparesandcompilesdocumentsrequiredbyfederalgovernmentfordischargeofforeigncargoatdomesticporttoserveasintermediarybetweenimporters,merchantshippingcompanies,airlines,railroads,truckingcompanies,pipelineoperators,andtheUnitedStatesCustomsService:Preparesentrypapersfromshipper’sinvoiceinaccordancewithU.S.CustomsServiceregulations,andregulationsofotherfederalagenciesbearingonimportationofgoods,suchasEnvironmentalProtectionAgencyandFoodAndDrugAdministration.FilespaperswithCustomsServiceandarrangesforpaymentofduties.Quotesdutyratesongoodstobeimported,basedonknowledgeoffederaltariffsandexcisetaxes.PreparingpapersforshippersdesiringtoappealdutychargesimposedbyCustomsService,Providesforstorageofimportedgoodsandfortransportationofimportedgoodsfromporttofinaldestination.ItmayregisterforeignshipswithU.S.CoastGuard.MustbelicensedbyU.S.TreasuryDepartmentoroperateundercorporatelicensegrantedtoemployerbyTreasuryDepartment.PartⅠACustomsBroker下一页返回CustomsEnterDeclarationofinformationonimportedorexportedgoods,preparedbyacustomsbrokeronaprescribedformcalledentryFormordutyentryForm,andsubmittedtothecustoms.Itstatesthecustomsclassificationnumber,countryoforigin,description,quantity,andCIFvalueofthegoods,andtheestimatedamountofdutytobepaid.Ifuponexaminationbyacustomsofficertheentryisverifiedasacorrector‘perfectentry,’thegoodsinquestionarereleased(onpaymentofdutyandothercharges,ifany)totheimporter,orareallowedtobeexported.Maintypesofentryare:(1)Consumptionentry:forgoodstobeofferedforsale(consumption)intheimportingcountry,(2)Formalentry:thatisrequiredtobecoveredbyanentrybondbecauseitsaggregatevalueexceedsacertainamount,(3)Informalentry:thatisnotrequiredtobecoveredunderanentrybondbecauseitsvalueislessthanacertainamount,(4)In-transitentry:forthemovementofgoodsfromtheportofunloadingtotheportofdestinationunderaCustomsbond,(5)Mailentry:forgoodsenteringthroughpostofficeorcourierserviceandbelowacertainvalue,(6)Personalbaggageentry:forgoodsbroughtimportedaspersonalbaggage,PartⅠACustomsBroker上一页下一页返回(7)Transportationandexportationentry:forgoodspassingthroughacountryen-routetoanothercountry,and(8)Warehouseentry:forthegoodsstoredinabondedwarehouse.Itiscalledalsocustomsdeclaration,dutyentry,orjustentry.CustomsBrokerageisaprofessionthatinvolvesthe‘clearing’ofgoodsthroughcustomsbarriersforimportersandexporters(usuallybusinesses).Thisinvolvesthepreparationofdocumentsand/orelectronicsubmissions,thecalculation(andusuallythepayment)onbehalfoftheclientoftaxes,dutiesandexcises,andfacilitatingcommunicationbetweentheimporter/exporterandgovernmentalauthorities.CustomsbrokersintheUSAwilloftenprepareandsubmitdocumentationtonotifyorobtaintheclearancefromothergovernmentagenciessuchastheFoodandDrugAdministration(FDA),theUnitedStatesDepartmentofAgriculture(USDA),theFishandWildlifeService,andmanyothers.CustomsbrokersneedtobefamiliarwiththeTariffSchedule,alistingofdutyratesforimporteditems,andtheregulationsgoverningimportationsfoundintheCodeofFederalRegulationsTitle19,knownas19CFR.PartⅠACustomsBroker上一页下一页返回Forexample,acustomsbrokermayneedtoadviseanimporterregardingcountryoforiginmarkingrequirementsortheprecisepaperworkrequirementsforaclothingshipmentsubjectedtoquota/visarequirements.Knowingtherequirementsofeachtypeofimportcanavoidcostlydelaysorseizureofthemerchandise.Manycustomsbrokersspecializeincertaintypesoftransactions,suchaswearingapparel,perishables,orclearingthecrewandmanifestoflargecargovessels.Customsbrokerscanbelocatedatinland“ports”toclearmerchandisesent“inbond”butmostarelocatedatmajorairportsandharborswithinternationaltraffic.Customsbrokersnormallyarrangethetransshipmentorlocaldeliveryofclearedmerchandisethroughrelationshipswithtruckingcompaniesandothers.Customsbrokersmustpassanexaminationandbackgroundchecktobecomelicensed.Customsbrokersarenotgovernmentemployeesandshouldnotbeconfusedwithcustomsagents,althoughinsomecountriesthetermcustomsagentmaymeancustomsbroker.PartⅠACustomsBroker上一页下一页返回Custombrokersmaybeemployedbyoraffiliatedwithfreightforwarders,butmaybeindependentbusinessesormaybeemployedbyshippinglines,importers,exporters,tradeauthoritiesandcustomsbrokeragefirms.IntheUnitedStates,customsbrokersarelicensedbytheU.S.CustomsandBorderProtection.InCanadacustomsbrokersarelicensedbyCanadaBorderServiceAgency(CanadaCustoms).ThemajorityoflicensedCustomsBrokersaremembersoftheCanadianSocietyofCustomsBrokers.InAustraliaCustomsBrokersarelicensedbytheAustralianCustomsServiceandthemajorityaremembersoftheCustomsBrokersandForwardersCouncilofAustralia,thepeakindustrybodyrepresentingtheseserviceproviders.ForcustomsbrokersandclearingagentsoperatingwithintheEuropeanUnion,thereisnolicensingsystem.Theonusisfirmlyontheimporterorexportertoensurethatanypartyactingontheirbehalfisinpossessionofthefactstodoso.Article5ofthecurrentcustomscode(CouncilRegulation2913/1992),dealswiththeveryimportantareaofrepresentation.PartⅠACustomsBroker上一页下一页返回Thisprovisionallowsanimporterorexportertoappointathirdpartytoactontheirbehalf.Theimporterorexportercanappointthethirdpartytoactintwocapacities,i.e.asadirectrepresentativeorasanindirectrepresentative.Adirectrepresentativewillactonbehalfoftheimporter/exporterbutwillhavenoresponsibilityforthecustomsdebtarisingfromtheiractions,whereasanindirectrepresentativewillhaveajointandseveralliabilitiesforthecustomsdebt.Inalmostallcases,thethirdpartywillelecttoprovidebrokerageservicesonadirectrepresentationbasis.Asaresulttheimporterorexporterisfullyexposedtotheriskorerrorandomissionbythecustomsbroker.PartⅠACustomsBroker上一页返回1.Incaseofactualimportandexportofgoodsprocessedwithimportedmaterials,thefollowingdocumentsshallbesubmittedtothecustomsfortheimportandexportdeclaration:(1)Importandexportgoodscustomsdeclarationform(pink,inquadruplicate);(2)Registrationmanual;(3)Goodsshippingdocument,invoiceandpackinglist;(4)Otherdocumentsdeemedasnecessarybythecustoms.2.Acceptinspection.3.Gothroughtaxcollectionandexemptionformalities.4.Customssupervisionandcontrolonprocessingwithimportedmaterials.Forimportandexportgoodsprocessedwithimportedmaterials,thecustomsshallsuperviseandcontrolasperthefollowingprovisionsinlightofdifferentiatedconditions:(1)Bondedfactoryandmaterialsbondedwarehouse.Factories,workshopsoroperatingunitsspecializedinprocessingexportedproductsintheenterpriseswheretheprocessingunitbelongstohavetheirspecializedwarehouseforstorageofimportedmaterialsandpartsandprocessedproducts,PartⅡFlowProcessforCustomsDeclarationFormalities下一页返回andestablishspecializedaccountsandspecialpersonmanagementsystem,andifconditionsareavailableforstrictsupervisionofthecustoms,thecustomsmayapprovetheirestablishmentofbondedfactoryormaterialsprocessingbondedwarehouse,ofwhichthematerialsimportisfirstlybonded,andafterprocessing,theimportedmaterialsandpartsconsumedforactualexportareexemptedfromtax,buttaxeswillbeleviedonthoseconsumedfornon-export.

(2)Counter-purchasecontact.Withregardtotheinwardprocessingundercounter-purchase-contracts(includingthecounter-purchase-contractswithdifferentclients)concerningimportofmaterialsandexportoffinishedproducts,theimportedmaterialsandpartsshallbeplacedinbond,andfinishedproductsobtainedthere-fromforexportshallbeexemptedfromdutiesandtaxes.(3)Taxcollectionbyproportion.Forimportedmaterialsandpiecesnotmeetingtheconditionsforprocessingwithimportedmaterialsinthesaiditems(1)and(2),PartⅡFlowProcessforCustomsDeclarationFormalities上一页下一页返回thecustomsgrantspartialtaxexemptioninaccordancewiththeTableofScalesforExemptionsfromImportDutiesandTaxesonImportedMaterialsunderInwardProcessing,85%or95%oftheimportsaredutyfreeastheywouldbere-exported,and15%of5%oftheimportsaredutiableastheywouldnotbere-exported.Incasethenon-exportedpartsexceedorarelessthantheproportiontolevytaxes,relevanttaxesshallbemadeuporrefundedafterthecustomsexaminesthesameandconfirmstobetrueandcorrect.(4)Fulltaxcollectionandtaxrefund.Incaseprocessingfirmsandproducershavebeenfoundtoactcontrarytothecustomsrulesandregulations,importdutiesandtaxesshallbeleviedontheimportedmaterialsandpartsatthetimeofimportation.Andsomeofthetaxesshallberefundedaccordingtotheimportedmaterialsandpartsactuallyusedupintheproductionatthetimeofre-exportationoffinishedproductsafterprocessing.PartⅡFlowProcessforCustomsDeclarationFormalities上一页下一页返回(5)Thecustomsshallgranttaxexemptiontoasmallnumberofimportedauxiliarymaterialsandpackagingmaterialsnecessaryforthecommoditiesprocessedwithimportedmaterialstore-export,andsmallconsumableproductiontoolssuchasslottingtoolsandtaggingguninreasonablenumbersanddirectlyusedinclothingproductionworkshops,whichareprovidedbyforeigncustomersfreeofchargeoratcertainprices.Tosimplifytheprocedures,thecustomsshallhandlethetaxexemptionregistrationproceduresfortheforegoingmaterialsbasedonthecopiesofthesignedcontracts,andnoRegistrationManualwillbeissued.(6)Forimportedmaterialsandpartsundertheitemofprocessingwithimportedmaterials,thefinishedproductsshallbere-exportedwithin1yearuponthedateofimport.If,underspecialcircumstances,thereisaneedtoextendthetimelimit,anapplicationshallbefiledwiththecustomsforanextension,whichshallinnowayexceedoneyear.Intheeventthatthegoodsarenotre-exportedwithintheextendedtimelimit,thecustomsshallhandletheimportformalitiesforgeneraltrade.PartⅡFlowProcessforCustomsDeclarationFormalities上一页下一页返回(7)Incaseanychange,transfer,suspension,extensionorcancellationoccurtothecontractalreadyregisteredandfiledwiththecustoms,theprocessingunitshallhandlethechangeorcancellationformalitiestruthfullytothelocalcustomsbeforeimportofmaterialsandparts.(8)Iftherawmaterials,auxiliarymaterialsandothermaterialsprovidedbyforeigncustomersfreeofchargeoratacertainpriceasspecifiedintheexportcontractareleftsurplusuponprocessingintofinishedproducts,withtheapplicationmadebytheoperatingunitandconsentbythecustoms,thesurplusescanbetransferredintootherexportcontractsforfurtherprocessingandexport,orotherwiseifsoldondomesticmarket,thecustomsdutyandimporttaxesshallbemadeupintime.(9)Thefinishedproductsundertheitemofprocessingwithimportedmaterialsareprincipallynotsuitableforexportinthemodeofbartertrade.IntheeventthattheproductsaresoldtoEastEuropeancountriesbybartertradeduetoinabilitytoexportasplanned,PartⅡFlowProcessforCustomsDeclarationFormalities上一页下一页返回therelevantforeigntradecompanyisrequiredtoreporttothecompetentauthorityforforeigneconomyandtrade,andthecompetentauthorityforforeigneconomyandtradeneedstoreporttotherelevantdepartmentofMOFTEC,andthenthecustomsexamineandreleasetheproductsbasedontheapprovaldocumentsofthedepartment.

(10)Thefinishedproductsundertheitemsofprocessingwithimportedmaterialsshallbeshippedandexportedoutoftheterritoryuponconclusionoftransactionwithexternalunitsandsettlementofexchange,andforeigntradersarenotpermittedtoentrustprocessingenterprisesorforeigntradeoperatingunitswithintheterritoryofChinatoshipthefinishedproductsdirectlyfrominsidetheterritorytoEastEuropeancountries.

(11)TheimportedmaterialsandpartsexemptedfromtaxesunderthecontractforprocessingwithimportedmaterialsmuststrictlyfollowtheprincipleofSpecifiedMaterialsforSpecifiedUse,andmaynotexchangedforusewithdomesticmaterialsandparts.Intheeventthattherawmaterialsofthesamevariety,PartⅡFlowProcessforCustomsDeclarationFormalities上一页下一页返回samespecificationandsamequantityareusedinreplacementofimportedmaterialsforurgentneedofprocessingfinishedproductsforexportunderspecialcircumstancesandthereisnoproblemwithdisposalgainandearningdifferentialprice,suchcircumstanceshallbereportedtothelocalcustomsforreviewandapprovalinadvance.

(12)Thecustomshasmadethefollowingstipulationsonprocessingwithimportedmaterialsfornon-ferrousmetal,ferrousmetalandcottonspinningindustrieswhenimportedmaterialsandpartsmustbeexchangedwithotherdomesticmaterialsandpartsduetoproductiontechnology:

Firstly,fortheinternalexchangeoftechnologymaterialsandparts,theoperatingunitshallreporttothelocalcustomsforreviewandapproval,andmeettheconditionsforsupervisionandcontrolofbondedfactory.Secondly,thefactoryshallperfectitsmanagementsystem,andestablishaccounts,recordmaterialinputandoutputforfuturereferenceasrequiredbythecustoms.PartⅡFlowProcessforCustomsDeclarationFormalities上一页下一页返回Exportandthenimportordomesticacquisitionsofproductsforexportwithoutprocessingareprohibited.Resaleofimportedmaterialsandpartsisnotpermitted.

Thirdly,fortheportionofexportproductsprocessedincollaborationwithdomesticrawmaterialsamongtheexportedfinishedproducts,theportionofproductsduetobeleviedwithexporttaxcanbeexemptedfromtaxes.Fourthly,forexportproductsprocessedwithimportedmaterials,theexportenterprisemust,beforeapplyingtothecustomsfortaxexemptionforimportingmaterials,holdtheapprovaldocumentfromthecompetentdepartmentforforeigneconomyandtradeandsubmittothecompetentauthorityforexporttaxrefundforreviewingandstamping,andkeepthecopyofapprovaldocumentforfuturereference.Forexportofproducts,theenterpriseshalladditionallycompleteaSpecialCustomsDeclarationFormforExportTaxRefundofGoods.Forproductsappliedforexportbyexportenterprisebutactuallynotleavingtheterritory,taxrefundisnothandled.

PartⅡFlowProcessforCustomsDeclarationFormalities上一页下一页返回Fifthly,whengoldandsilverneedstobeimported,theenterpriseengagedinprocessinggoldandsilverproductswithimportedmaterialsshallsubmittheapprovaldocumentsfromPBOCheadquartersoritsauthorizedbranchtothecustoms,orotherwisethecustomswillnotreleasethesame.Sixthly,accordingtostipulationsofMOFTEC,theprocessingofthefollowingcommoditieswithimportedmaterialsshallbesubjectedtoreviewandapprovalofMOFTEC,andthecustomsshallgothroughtheregistrationandfilingformalitiesbasedontheMOFTECapprovaldocumentsandotherdocuments:●Commoditiesbannedforexport●Chemicalsforbothmilitaryandciviluse●Chemicalsliabletobeturnedintopoisonousproducts●HeavywaterPartⅡFlowProcessforCustomsDeclarationFormalities上一页下一页返回Theprocessingofoverseas-suppliedsugarneedstobereviewedandapprovedbyMOFTEC,excludingthebusinessforre-exportofprocessedfoodandgrainproductswithimportedwhitesugaraspartoftherawmaterials.Forre-exportofprocessedfoodandgrainproductswithimportedwhitesugar(includinggranulatedsugarandsoftsugar)aspartoftherawmaterials,andincaseoftransactionwithbatchimportof500Torhigherorannualimportexceeding1000T,therelevantforeigntradecorporation,industryandtradecompanyorlocalforeigneconomyandtradecommissionsshallreporttotheMOFTECforreviewandapproval.

Fortransactionwithinthequota,therelevantformalitiesshallbehandledasperoriginaladministrationmeasures.Theoperatingunitshallsigntheimport-exportcounter-purchasecontract,andtheprocessingandre-exportperioduponimportofrawmaterialsmaynotexceedhalfayear.

ConductreviewandapprovalmanagementbasedontheapprovaldocumentsofMOFTECforprocessingtransactionsofimportedmaterialse.g.copper,copperalloy,sugar,PartⅡFlowProcessforCustomsDeclarationFormalities上一页下一页返回newsprintpaper,rawoil(productoil),steel,pigiron,zincingot,aluminumandaluminumalloy.PartⅡFlowProcessforCustomsDeclarationFormalities上一页返回DearAntonio,Wethankyouforyourlettertogetherwithcounter-signedSalesContractNo.1459FD45,covering10,000metrictonsofmetallurgicalcoke.Asyouknow,thiscontractinvolvesabigquantityandittakesquitesometimeandcallsforgoodcoordinationtoconsolidatetheconsignmentattheloadingport.Toensuresmoothexecution,pleaseopentherelativecreditassoonaspossiblesothatwecanshipyourconsignmentwithoutdelay.Wehavealreadysentenquiriestoshippingagentsaboutcharteringthecarryingvessel.PleasealsomakesurethatthetermsandconditionsintheL/Careexactlythesameasthoseinourcontractsothatthereisnoneedforamendment,whichiscostlyandtimeconsuming.Thankyouforyourcooperation.Yourstruly,WritingSkillⅠL/CunderContractNo.1459FD45返回CargoSecurityTheCommunityhasamendedtheCommunityCustomsCodeintroducinganumberofmeasurestotightensecurityaroundgoodscrossinginternationalborders.TheCommunityhasrecentlyadoptedthenecessaryimplementingprovisions.Regulation648/2005requireseconomicoperatorstoprovidecustomsauthoritieswithasummarydeclarationoftheirgoodsbeforetheseentertheEU.Thepre-arrivaldeadlinesaresetoutintheImplementingRegulation1875/2006accordingtothemeansoftransportcrossingtheborder:●Maritimetrafficforcontainerizedcargo:24hoursbeforetheloadingattheportofdeparture.Somespecificrulesapplyincaseofbulk/breakbulkcargoandformovementwithincertainterritoriesspecifiedintheImplementingRegulation.●Airtraffic:atleastbythetimeofactualtakeoffoftheaircraftincaseofshorthaulflights,oratleastfourhourspriortoarrivalatthefirstairportinthecustomsterritoryofthecommunityforlonghaulflights.PartⅢCargoSecurityandTaxPayment下一页返回Ashorthaulflightmeansaflightthedurationofwhichislessthanfourhoursfromthelastairportofdepartureinathirdcountryuntilarrivalatthefirstcommunityairport.●Railandinlandwaterstraffic:atleasttwohourspriortoarrivalatthecustomsofficeofentryinthecustomsterritoryofthecommunity.●Roadtraffic:atleastonehourpriortoarrivalatthecustomsofficeofentryinthecustomsterritoryofthecommunity.ThecommondatarequirementsandformatofthesummarydeclarationaredescribedinAnnex30AoftheImplementingRegulation1875/2006.TheRegulationrequiresthatthesummarydeclarationbemadeinanelectronicformat(“usingadataprocessingtechnique”).Customsauthoritiesmayacceptpaperbasedsummarydeclarations,butonlyinexceptionalcircumstancesdescribedintheImplementingRegulation(e.g.,thecustomsauthorities’computerizedsystemisnotfunctioning,ortheelectronicapplicationofthepersonlodgingtheentrysummarydeclarationisnotfunctioning).PartⅢCargoSecurityandTaxPayment上一页下一页返回Thesummarydeclarationhastobelodgedbyoronbehalfofeither(1)thepersonwhobringsthegoodsintotheEUcustomsterritory,or(2)thepersonwhoassumesresponsibilityforthecarriageofthegoodsafterthegoodshaveentered.Thelawalsoallowstraderswhohaveproventheirreliabilitytobenefitfromreducedcustomscontrols:theso-called“authorizedeconomicoperators”(AEO).Itsdefinitionisofanactorinthetradesupplychainthatis“authorized”bythecustomsauthorities,becausehehasanappropriaterecordofcompliancewithcustomsrequirements,asatisfactorysystemofmanaginghiscommercialrecords,provenfinancialsolvencyandappropriatephysicalsecuritymeasures.Asaresult,theoperatorcanbenefitfrommorestreamlinedandlessburdensomecustomscontrols.Oncedesignatedasauthorized,theeconomicoperatorwillbegivensuchprivilegedtreatmentinalltheMemberStates.TheprocedureforrequestingandissuinganAEOcertificateislaiddownintheImplementingRegulation1875/2006.PartⅢCargoSecurityandTaxPayment上一页下一页返回HongKong’stradersorpersonsactingontheirbehalf,whowishtoexportgoodsoutoftheEUterritory,willbesubjecttorulessimilartothosementionedabove.Thus,theywillhavetomakeasummarydeclarationnormallybeforesuchexport;theelectronicformatrequirementwillapply,andsoon.Inaddition,theEUinstitutionshavetoensuredevelopmentoftheinformationtechnologyforelectronicdeclarationsandinformationexchange.Thenewlawrequirestheseelectronicsystemstobeinplacethreeyearsaftertheimplementingregulationshavecomeintoforce.TaxPayment(CustomsTariff&VAT)Oncethedutyamounthasbeendeterminedandcommunicatedtothedebtor,itmustbepaidwithinthefollowingtimelimits:●Wherenopaymentfacilitieshavebeengrantedthenwithintendays,unlessotherwisespecifiedbythecustomsauthorities;●After30daysgrantedfordeferredpayment;●Inaccordancewithotherpaymentfacilitiesgranted.PartⅢCargoSecurityandTaxPayment上一页下一页返回Thecustomsdebtforimportedgoodsisincurredeitherbyenteringthegoodsforfreecirculationortemporaryimportationwithpartialdutyrelieforbyinfringingthecustomsprovisions.Inaddition,accordingtoArticle2oftheSixthVATDirective,theimportationofgoodsissubjecttoVAT.“Importation”isdefinedastheentryofgoodsintothecommunity.However,thetaxisnotchargeableforgoodsthatareorareintendedtobe:●Producedtocustomsandwhereapplicableplacedintemporarystorage;●Placedinafreezoneorinafreewarehouse;●Placedundercustomswarehousingarrangementsorinwardprocessingarrangements;●Admittedintoterritorialwaters:inordertobeincorporatedintodrillingorproductionplatforms,forpurposesoftheconstruction,repair,maintenance,alterationorfitting-outofsuchplatforms,ortolinksuchdrillingorproductionplatformstothemainland;forthefuellingandprovisioningofdrillingorproductionplatforms.PartⅢCargoSecurityandTaxPayment上一页下一页返回●Placedunderwarehousingarrangementsotherthancustoms.PartⅢCargoSecurityandTaxPayment上一页返回Tariffsareusuallyassociatedwithprotectionism,theeconomicpolicyofrestrainingtradebetweennations.Forpoliticalreasons,tariffsareusuallyimposedonimportedgoods,althoughtheymayalsobeimposedonexportedgoods.Inthepast,tariffsformedamuchlargerpartofgovernmentrevenuethantheydotoday.Whenshipmentsofgoodsarriveatabordercrossingorport,customsofficersinspectthecontentsandchargeataxaccordingtothetariffformula.Sincethegoodscannotcontinueontheirwayuntilthedutyispaid,itistheeasiestdutytocollect,andthecostofcollectionissmall.Tradersseekingtoevadetariffsareknownassmugglers.Therearevarioustypesoftariffs:●Anadvaloremtariffisasetpercentageofthevalueofthegoodthatisbeingimported.Sometimestheseareproblematic,aswhentheinternationalpriceofagoodfalls,sodoesthetariffanddomesticindustriesbecomemorevulnerabletocompetition.Conversely,whenthepriceofagoodrisesontheinternationalmarketsodoesthetariff,butacountryisoftenlessinterestedinprotectionwhenthepriceishigh.PartⅣVariousTypesofTariffs下一页返回Theyalsofacetheproblemofinappropriatetransferpricingwhereacompanydeclaresavalueforgoodsbeingtradedwhichdiffersfromthemarketprice,aimedatreducingoveralltaxesdue.●Aspecifictariffisatariffofaspecificamountofmoneythatdoesnotvarywiththepriceofthegood.Thesetariffsarevulnerabletochangesinthemarketorinflationunlessupdatedperiodically.●Arevenuetariffisasetofratesdesignedprimarilytoraisemoneyforthegovernment.Atariffoncoffeeimportsimposedbycountrieswherecoffeecannotbegrown,forexampleraisesasteadyflowofrevenue.●Aprohibitivetariffisonesohighthatnearlynooneimportsanyofthoseitems.●Aprotectivetariffisintendedtoartificiallyinflatepricesofimportsandprotectdomesticindustriesfromforeigncompetition(seealsoeffectiverateofprotection,)especiallyfromcompetitorswhosehostnationsallowthemtooperateunderconditionsthatareillegalintheprotectednation,orwhosubsidizetheirexports.PartⅣVariousTypesofTariffs上一页下一页返回●Anenvironmentaltariff,similartoa‘protective’tariff,isalsoknownasa‘green’tariffor‘eco-tariff’,andisplacedonproductsbeingimportedfrom,andalsobeingsenttocountrieswithsubstandardenvironmentalpollutioncontrols.●Retaliatorytariffisoneplacedagainstacountrywhoalreadychargestariffsagainstthecountrychargingtheretaliatorytariff(e.g.IftheUnitedStatesweretochargetariffsonChinesegoods,ChinawouldprobablychargeatariffonAmericangood