(1) Non-tariff barriers are more flexible and targeted than tariff barriers.

The formulation of tariff rate must go through barber procedure, which requires relative stability. This is often difficult to adapt to when it is necessary to urgently restrict imports. Non-tariff barrier measures are usually formulated through administrative procedures, which is relatively convenient, and corresponding measures can be taken at any time for a certain commodity of a country to achieve the purpose of quickly restricting imports.

(2) Non-tariff barriers can restrict imports more effectively than tariff barriers.

Tariff barriers indirectly restrict imports by imposing high tariffs, increasing the cost and price of imported goods and weakening their competitiveness. However, if exporting countries adopt export subsidies, commodity dumping and other measures to reduce the cost and price of export commodities, tariffs often cannot play a role in restricting the import of commodities. However, non-tariff barriers can play a more effective role in restricting imports.

(3) Non-tariff barriers are more concealed and discriminatory than tariff barriers.

After the tariff rate is determined, it shall be implemented according to law. Exporters of any country can understand, but some non-tariff barriers are often not open and often change, which makes it difficult for foreign exporters to cope with and adapt.

2, the impact of non-tariff barriers and tariff barriers on international trade.

(1) Impact on the development of world trade

When major countries in the world generally raise tariffs and strengthen non-tariff barriers, it is not just the import and export of these countries.

The number of commodities should be reduced, and the result of mutual influence and interaction is that the number of imported commodities will be further reduced, thus affecting the development of international trade. Other things being equal, the increase or decrease of tariff rates or the strengthening of non-tariff barriers in major countries in the world is inversely proportional to the development speed of international trade.

(2) the impact on the commodity structure and geographical direction of international trade.

Tariff barriers and non-tariff barriers affect the changes of international trade commodity structure and geographical direction to some extent. In developed capitalist countries, the decline of import tariffs on manufactured goods exceeds that of agricultural products, and the impact of non-tariff barriers on manufactured goods is less than that of agricultural products; The tariff reduction between developed capitalist countries exceeds that of developing countries and socialist countries; The foreign trade of developing countries and socialist countries is more affected by non-tariff barriers in developed countries than in developed capitalist countries themselves. This difference is an important reason why the trade of manufactured goods grew faster than that of agricultural products after the war, and the trade growth between developed capitalist countries exceeded that between developing countries and socialist countries.

3. Impact of tariff barriers and non-tariff barriers on importing and exporting countries.

Imposing import duties and implementing non-tariff barriers mainly affect importing countries in the following aspects:

(1) causes commodity prices to rise and consumers to suffer losses. After the imposition of tariffs, the prices of imported goods rose; Non-tariff measures restrict imports, which reduces the quantity of imported goods, and also causes the price of imported goods to rise when other conditions remain unchanged. The price of the same product in China will also increase. Increase consumer spending.

(2) Increase the national fiscal revenue. Both fiscal tariffs and protective tariffs have the function of increasing national fiscal revenue. Although the proportion of tariff revenue in national fiscal revenue has been greatly reduced, it is still one of the important sources of fiscal revenue in developing countries.

(3) Protecting domestic industries and markets. After imposing tariffs on imported goods, it increases the cost of imported goods, weakens their competitiveness with similar domestic goods, and affects the sales of imported goods, thus playing a role in protecting domestic industries and markets. The increase in the price of imported goods will drive up the price of similar products in China and bring more profits to related manufacturers.

For exporting countries, the imposition of import tariffs or non-tariff barriers by importing countries will affect the reduction of export commodities, export quantity and price, and make exporting countries suffer losses.

Tariff is the basic means to implement a country's trade policy. After World War II, non-tariff barriers have increasingly become an important means for a country to implement protective trade policies.

I. The concept of tariff

Customs duty is a kind of tax levied by a country's customs on import and export commodities when they pass through its customs territory. Although the taxpayer of tariff is an import and export enterprise, it can pass on the tariff burden to consumers by raising commodity prices, so it is an indirect tax.

Customs is a national administrative agency located in the customs territory, responsible for implementing its own import and export policies, decrees and rules.

Customs territory, or customs territory, is an area where customs collects customs duties, and it is also an area where customs administers and implements relevant customs laws and regulations. Generally speaking, customs and national boundaries are the same.

There are two purposes for levying tariffs: one is fiscal purpose, and the other is protection purpose.

Second, several major tariffs

(1) Import duty

Import duty is a tariff levied by the customs of the importing country on imported foreign goods. Import duties are generally paid by importers.

Tariff barriers usually refer to high import taxes.

(2) Export tax

Export tax is a tariff levied by the customs of the exporting country on domestic goods exported abroad. At present, capitalist countries generally do not levy export taxes. The export tax for the purpose of increasing fiscal revenue is generally not high, and the export tax for the purpose of protecting domestic production is usually a tax on exported raw materials.

(3) Transit tax

Transit tax, also known as transit tax, is a tariff imposed by a country on foreign goods passing through its customs territory.

After the Second World War, most capitalist countries did not levy transit taxes, but only levied a small amount of licensing fees, printing fees, registration fees and statistical fees when foreign goods passed through their territory.

(4) Surcharge tax

Tariffs levied on import and export commodities according to the prescribed tax rate are called normal tariffs or positive taxes. Tariffs levied in addition to ordinary taxes are called additional taxes.

Surcharge is usually a specific temporary emergency measure. In some countries, there are two kinds of surcharge on individual goods: anti-dumping duty and countervailing duty.

(5) Differential tax

Differential tax is also called differential tax. When the domestic price of a domestic product is higher than that of similar imported goods, in order to weaken the competitiveness of imported goods and protect domestic production and domestic market, tariffs are levied according to the difference between domestic price and import price. This kind of tariff is called differential tax. Because the differential tax changes with the price difference at home and abroad, it is a kind of sliding tariff.

(6) Preferential tax

Preferential tax, also known as preferential tax, is a special kind of preferential low tariff, which is only provided to specific countries and not enjoyed by third countries.

Preferential taxation was first implemented in the trade between the suzerain and the colony. At present, the most important preferential tax is the preferential tax among the countries of Lomé Agreement, which is unilaterally provided by the European Economic Community to developing countries in Africa, the Caribbean and the Pacific participating in the Agreement.

Third, the method of tariff collection.

There are two main ways to collect tariffs: specific tax and ad valorem tax.

(1) Specific tax

Specific duty is a tariff levied according to the weight, quantity, capacity, length and area of goods. The calculation formula of specific tax amount is:

Tax amount = quantity of goods × unit specific tax

In most countries, it is levied according to the weight of goods, but some are levied according to the net weight of goods, some according to the gross weight of goods, and some according to the legal weight.

Adopting the method of specific tax to collect import tax strengthens the protective effect of tariff when commodity prices fall, but it has little effect on the contrary.

(2) Ad valorem tax

Ad valorem tax is a tariff levied according to the prices of import and export commodities. Its tax rate is expressed as a percentage of commodity prices. The calculation formula of ad valorem tax is:

Tax amount = total value of goods × ad valorem tax rate

The key to levying ad valorem tax is to determine the customs value of goods. Duty-paid price is the price of goods approved by the customs as the basis for collecting customs duties. Generally speaking, there are the following four types: (1) CIF as the tax price standard; (2) FOB as taxable value standard; (3) Take the legal price as the standard of taxable value; (4) Take the actual transaction price as the collection price standard.

The protective effect of ad valorem tax is not affected by changes in commodity prices.

Fourth, the principle of collecting tariffs-tariff rate

Customs tariff, also known as tariff tariff, is a list of regulations that a country imposes tariffs on import and export commodities and systematically classifies import and export taxable commodities and duty-free commodities. It is the basis of customs tax collection and the concrete embodiment of a country's tariff policy.

According to the number of tariff rate columns, tariff can be divided into single tariff and double tariff. According to different makers, tariffs can be divided into national tariffs and agreed tariffs.

There are two different standards for the classification of goods in tariffs: the catalogue of goods of the Customs Cooperation Council and the United Nations Standard International Trade Classification.

Verb (abbreviation of verb) nominal protection rate and effective protection rate

Nominal protection rate depends on the level of import tax rate. When measured by the ratio of import tax rate to added value of products, it is called effective protection rate.

Non-tariff barriers of intransitive verbs

Non-tariff barriers refer to various measures to restrict imports except tariffs. Non-tariff can be divided into direct and indirect categories.

(1) Direct non-tariff barriers, also known as direct quantitative restrictions, mean that importing countries directly restrict the quantity or amount of imported goods, or force exporting countries to directly restrict the export of goods. Mainly includes:

1, import quota system

Import quota system, also known as import quota system, is a quota set by the government for the import quantity or amount of a certain commodity in a certain period (such as a quarter, half a year or a year). Within the prescribed quota, commodities can be imported, but beyond the quota, they are not allowed to be imported, or although they are not completely banned, they are subject to higher tariffs or fines.

Import quotas mainly include absolute quotas and tariff quotas. Absolute quotas are divided into global quotas and country quotas.

2. "Automatic" export quota system

The so-called "automatic" export quota system means that the exporting country "automatically" sets the export quota of a certain commodity for the country in a certain period of time at the request and pressure of the importing country, and controls the export within the limited quota. Export is prohibited if the quota is exceeded, so it is obviously mandatory.

There are generally two kinds of "automatic" export quota systems: one is that the exporting country unilaterally decides the quantity or amount of a certain commodity to be exported to a certain country under the pressure of the importing country. The other is the "self-limited agreement" or "orderly sales arrangement" signed by the exporting country and the importing country through consultation, which stipulates the quota of "automatic" export.

3. Import license system

A country stipulates that importers must apply for a license in advance to import a certain commodity and import the commodity with the license.

From the relationship between import license and import quota, import license can be divided into two types: one is fixed import license and the other is unrestricted import license. From the licensing degree of imported goods, import licenses can generally be divided into public general licenses and special import licenses.

4. Foreign exchange control

Foreign exchange control is a restrictive measure adopted by the government through laws and regulations on the receipt, payment, settlement, trading and use of foreign exchange.

Indirect non-tariff barrier measures

1, discriminatory government procurement policy

Governments in capitalist countries often stipulate that government agencies should give priority to buying domestic products when purchasing, which leads to discrimination and restrictions on foreign products, which is called discriminatory government procurement policy.

2. Discriminatory domestic taxes

It refers to restricting the import of foreign businessmen by imposing higher domestic taxes on foreign goods.

3. Minimum import price limit

The government of a country sets the minimum import price of a certain commodity, and when the price of the imported commodity is lower than the minimum price, an import surcharge is imposed or even imports are prohibited.

4. Advance payment

When importing goods, importers must deposit a certain proportion of the import amount in a designated bank in advance, without interest, before allowing imports. The deposit must be returned to the importer after a period of time. This way increases the import cost of importers.

5. Arbitrary customs valuation

Customs valuation means that the customs examines and declares the prices of imported goods in accordance with the relevant provisions of the state in order to determine or assess their duty-paid prices. Arbitrary customs valuation means that some countries arbitrarily raise the customs valuation of some imported goods without adopting the usual customs valuation methods, so as to increase the tariff burden of imported goods and hinder the import of goods.

6. Technical barriers to trade

It means that importing countries consciously use complex and harsh product technical standards, health and quarantine regulations, and commodity packaging and labeling regulations to restrict the import of commodities.