| 单词 | tariff |
| 释义 | tariff A scale of charges, for example in a restaurant. In economics a tariff was originally a schedule of taxes on imports; it now refers to the actual import duties. An ad valorem tariff is set as a percentage of the price of the goods imported. A specific tariff is set in money terms per physical unit of the good imported, and does not depend on its price. A non-discriminatory tariff taxes imports from all countries equally; tariff preferences mean that similar imports from different countries are taxed at different rates. non-tariff barriers are man-made obstacles to trade, such as quotas or voluntary export restraint (VER) agreements. The tariff equivalent of a non-tariff barrier is the level of ad valorem tariff which would restrict imports by the same percentage. The General Agreement on Tariffs and Trade (GATT) was an international organization devoted to codifying trade barriers, preventing increases in tariffs, and promoting multilateral negotiations to lower tariffs. Since 1995 these tasks have been entrusted to the World Trade Organization (WTO). See also: optimum tariff, prohibitive tariff, revenue tariff, and two-part tariff |
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