Import duty là gì

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What Is Import Duty?

Import duty is a tax collected on imports và some exports by a country"s customs authorities. A good"s value will usually dictate the import duty. Depending on the context, import duty may also be known as a customs duty, tariff, import tax orimport tariff.


Import Duty Explained

Import duties have two distinct purposes: raise income for the local government& lớn give sầu a market advantage lớn locally grown or produced goods that are not subject lớn import duties. A third related goal is sometimes lớn penalize a particular nation by charging high import duties on its products.


In the United States, Congressestablished import duties. The Harmonized Tariff Schedule (HTS) lists the rates for imports và is published by the International Trade Commission (USITC). Different rates are applied depending on the countries" trade relations status with the United States. The general rate applies to countries that have normal trade relations with the United States. The special rate is for countries that are not developed or are eligible for an international trade program.

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Import duty is also known as customs duty, tariff, import tax orimport tariff.Import duty is levied when imported goods first enter the country. Around the world, several organizations và treaties have a direct impacton import duties.

International Organizations

Around the world, several organizations & treaties have a direct impacton import duties. Several countries have sầu tried to reduce duties lớn promote free trade. The World Trade Organization(WTO) promotes và enforces commitments that its thành viên nations have sầu made khổng lồ cut tariffs. Countries make these commitments during complex rounds of negotiations.


Another example of an international effort lớn reduce tariffs was the North American Free Trade Agreement (NAFTA) between Canada, the United States, & Mexiteo. NAFTA eliminated tariffs, except those on certain agriculture, between the three North American nations. In 2018, the U.S., Canadomain authority, & Mexico signed a new deal to replace NAFTA called the USMCA.


In February 2016, 12 Pacific Ryên ổn nations entered inlớn the Trans-Pacific Partnership (TPP), which significantly impacts the import duties between these countries. It is expected to lớn take several years before the TPP comes inkhổng lồ force.


Real World Example

In practice, import duty is levied when imported goods first enter the country. For example, in the United States, when a shipment of goods reaches the border, the owner, purchaser or a Customs broker (the importer of record) must file entry documents at the port of entry and pay the estimated duties lớn Customs.

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The amount of duty payable varies greatly depending on the imported good, the country of origin và several other factors. In the United States, Customs uses the HTS, which has several hundred entries, khổng lồ determine the correct rate. For consumers, the price they pay includes duty costs. Therefore, all other things being equal, the same good produced internally should cost less, givinglocal producers an advantage.


It takes years for someone to lớn learn how lớn classify an thành phầm to determine its correct duty rate. Every hàng hóa requires specialized knowledge to lớn set a correct import duty. For instance, you might want to know the rate of duty of a wool suit. A classification specialist will need lớn know, does it have sầu darts? Did the wool come from Israel or another country that qualifies for duty-không tính phí treatment for specific categories of its products? Where was the suit assembled, & does it have sầu any synthetic fibers in the lining?