The basis of tariff collection is the duty-paid price. The CIF price of imported goods based on the transaction price approved by the customs is the duty-paid price; The customs value of export goods is the FOB price of the goods sold overseas minus the export tax, and the price determined after customs examination.
Customs tariff, also known as customs tariff, refers to the provisions of a country to levy tariffs on imported goods, as well as a list of systematic classification of imported taxable goods and duty-free goods. It is the basis of customs tax collection and the concrete embodiment of a country's tariff policy.
From the content point of view, customs tariff generally includes two parts: one is the rules, regulations and explanations of customs tariff collection; The second is the tariff rate table. The tax rate table consists of columns such as tariff code, commodity name and tariff rate.
Extended data:
revenue tariff
Mainly in order to increase the national fiscal revenue, products that are produced abroad and have great domestic consumption demand are usually levied at a moderate tax rate. It is mainly adopted by developing countries and is no longer important to industrialized countries.
Protective tariff
Expropriation to protect domestic economy, industry, agriculture, etc. ;
Conditions for levying fiscal tariffs:
(1) The import demand of commodities is inelastic.
② The tax rate should not be too high.
(3) The tax rate is so high that the import is completely prohibited, which is a prohibitive tariff.
References:
Baidu encyclopedia-tariff