All forms of man-made obstructions to international trade other than tariffs. Non-tariff barriers have proliferated in recent decades, and they now involve a wide variety of devices, including: prohibitions and quotas; oppressive and dilatory procedures for the routing and documentation of imports; regulations allegedly for health and safety purposes; requirements for prior deposit of the cost of imports in blocked bank accounts; the requirement of licences or specific foreign currency allocations; and voluntary export restraint (VERs) with foreign exporters. In all cases where licences, allocations or approvals are required, in some countries it may be necessary to add to any fees, and the real costs of delay and documentation, the cost of bribing officials enforcing the rules.

• account
• accounting
• accounting period
• accounts
• accounts, consolidated
• accounts payable
• accounts receivable
• accumulation, capital
• acid rain
• acquisition
• acquisition company
• ACT
• action
• actuarially fair odds
• actuary
• adaptive expectations
• adequacy, capital
• adjustable peg
• adjustment
• adjustment costs
• adjustment, price and quantity
• adjustment programme
• adjustment to factor cost
• administered price
• administration