Tariff (delivery)

as tariff (Pl.: Tariffs, derived from late latin, equivalent teloneum) one designates a delivery, which develops when physical spending a commodity over a customs border.

Tariffs are taxes in the sense of the tax code. Not to confound is the tariff alsothe import value added tax. The tariff is an instrument of the foreign trade policy. Earlier forms are bridge toll, toll (duty), etc. The appropriate job title reads Zöllner.

Tariffs today seen, there it predominantly critically the international trade to obstruct and in connection with the theory that komparativen cost advantages to a welfare loss lead. In the context HOLE since 1947 the tariffs were world-wide reduced clearly and lost to have at meaning. However tariffs are to be preferred to all other measures, as for instance quantitative restrictions (ratios) or subsidies after the HOLE. Tariffs have the advantage that thoseeconomic effects to measure relatively simple are. According to the most-favored nation treatment principle must be granted all advantages, privileges, privileges or releases, which a state for a commodity grants, immediately and unconditionally for all homogeneous goods from all countries. During the definition of the height of the tariffs may thusnot between the trade partners to be differentiated, but only between the goods. Exceptions are however possible, for example opposite developing countries or within a customs union.

Particularly the income purpose (Fiskal or revenue duty) continued to step ever into the background. Today the function is the center of attention of theTariff for the protection of selected domestic industries (protective duty). The educating tariff is to protect new industries of a country by a tariff, whereby the tariff in the measure is to be diminished, as the industries at competitive ability win. As antidumping or anti-subsidy measure also penalty duties ( retaliatory duties) can be raised.

Carl pointed way: Customs examination (papal tariff guard), around 1880

further gives it the distinction after the assessment basis. Specific tariffs are raised per unit of a property, approximately after mass, volume or number of items. Ad valorem duties are a percentage of the price of the property, mixing tariffs contain both instruments.

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Zollkreuzer Glückstadt vor dem deutschen Zollmuseum in Hamburg
Zollkreuzer luck city before the German tariff museum in Hamburg

tariffs exist already for a very long time, in the Middle Ages them in the form of escort tariffs were very often raised, whereby the emperor lost ever more sovereignty rights at territorial gentlemen (and thus the individual cities). In the age of the mercantilism tariffs purposefully as politico-economicMeasure for the protection of the balance of payments and the domestic producers assigned.Prohibitive duties should prevent at all the import of foreign products, promote educating tariffs the structure of the own industry and protect protective duties these against (more cheaply producing) the foreign competitors.

Since 1947 the tariffs became world-wide in the context HOLEclearly diminished. Since 1995 this happens in the context of the world trade organization.

bringing in, driving through and duty on exports

one can between import - (and/or. Import -), transit - (and/or. Transit -) and export (and/or. Export -) differentiate tariffs, depending upon that, with which placing thatCommodity a delivery is raised.

Tariff an import duty is meant in most cases with the term. These tariffs have today the greatest importance. By it a State of foreign exchange (revenue duty) wins or can protect domestic business enterprises against foreign competition (protective duty).

Transit duties are according to kind. V: 3HOLE inadmissibly. In order to facilitate the transit traffic trucks, which only pass a country, to import or export carry without something into this country , the marking T.I.R. (Transport Internationaux Routiers) and are verplombt. This does not apply to pre or raw products,into a marketing area to be brought, there processed and afterwards again into the original marketing area be back-imported (improving traffic).

Duties on exports are raised only rarely, since it is usually in the interest of a country to sell goods to the foreign country and obtain thus incomes. Duties on exports raise the price ofthe export of goods and reduce it thereby. Particularly for developing countries there are however reasons to raise duties on exports:

  • they take part the state in that incomes (fiscal reasons), if the exported commodity can be sold despite tariff load on the world market (e.g. rare raw materials),
  • it prevent,that urgently knappe needed goods (goods in short supply) is exported, instead of on the domestic market to be sold (e.g.Food),
  • them can defuse commercial disputes and evt. the imposition of import duties by another country turn away (e.g. Textiles).

The opposite of duties on exports are export subsidies.

determination of the tariff height

specific tariff (duty by weight)

specific tariffs refer to a certain number, quantity or a condition of goods, for example 2 EUR tariff per T-Shirt, 3 EUR tariff per green and 4 EUR tariff per red shirt. Specific tariffs becomeonly on the area of the market regulations right as absorptions uses.

Switzerland uses as only trading nation to today the system of the specific tariff beginnings. Mainly thereby the gross weight of a commodity is used as assessment basis, whereby load aids are not considered such as Mehrwegpalletten or containers. The moreover one becomealso the litre number (wine), the number of items (bicycles), the length in meters (kinematographische films), and number of use units (cattle sperm) consulted for the calculation of the import duty. With the import of agricultural processing products of the European union the import duties are specified due to the dead weight of the imported products.

Ad valorem duty

of ad valorem duties refer only to the value for customs purposes of a commodity. The tariff European Union deliveries are calculated on the basis a rate of duty of the value for customs purposes. The respective rate of duty of a commodity is short-lived and orients themselves at the retracting and extending this category of commodities according to goods directory for the foreign trade statistics of the statistic federal office.The tariff must hold the balance between in and exports of each commodity and set itself the goal of raising the value of a commodity by the value of this property in the customs union. Rates of duty are therefore underlaid for a constant on and off. Collections of duties cannot to that extent with absoluteSecurity the day ago of the electronic collection in the dispatching system with the customs office to be determined. The rates of duty are seized in the customs tariff information pool TARIC and over Internet observably. A German customs office e.g. raises. for the import

  • of a T-Shirts (T-Shirts and Unterhemden, from Gewirken or Gestricken) a rate of duty of12% (conditions: 30.10.05)
  • of DVDs from the USA in the value of 92 euro a rate of duty of 3,5% (one includes the likewise due import value added tax , then an effective sentence of 20% results on the import value) (conditions: At the end of of 2005)

Ad valorem duties are today within the EuropeanTariffs used union.

In the European union there are value borders, under which no collection takes place from tariffs. It depending upon kind of the transmission differently [1]. If the total value does not exceed for each transmission 22 euro, and no alcoholic products, perfume, Eau de Toilettes, Tabak, Tabakwarenand no coffee is contained, from the European Union customs authorities on a transmission no import duties is raised.

Fiskal or revenue duty

Fiskalzölle one calls

purpose of tariffs

[work on] tariffs, to be raised around public revenues to generate. In most states this purpose playsonly a subordinated role. For some developing countries Fiskalzölle on imported goods are however a relatively simple possibility for the Devisenbeschaffung.

to protective duty

see major items: Protective duty
most tariffs are raised today with the intention of protecting domestic production against favorable foreign competition.By a tariff made more difficult to the Marktzugang for foreign offerers, the goods will become more expensively. Domestic production is seen relative thereby, more favorably. There are relatively high protective duties in the European Union particularly with (processed) agricultural products.

educating tariff

a special form of the protective duty is the educating tariff. With this temporarily domestic producers are to be protected against foreign competitors. The term decreases/goes back on Friedrich cunning , which with ideas Alexander Hamilton was concerned.

The educating tariff is to give the possibility to domestic enterprises of adapting its production world market standard. In a transitional phase, during that thatEducating tariff is raised, is to be relieved the national producers on the domestic market by the competition pressure, in order to improve the production conditions and lower production costs. After this transition period the educating tariff should be diminished and be competitive native production on the world market. Educating tariffs generally set for onesufficiently large domestic market ahead, on which the tariff is effective.

The idea of the educating tariff is to a large extent recognized, however substantial problems result in practical application. So it cannot be predicted whether an industry needs a protective duty and after one „close time “really on the world marketwill be competitive. Also entrepreneurs in most countries have influence on the policy and will be so always endeavored to receive such a tariff for their products as for a long time as possible. Such a tariff can be regarded economicalally also only as welfare-increasing, if the welfare loss throughthe introduction of the tariff after omission of the tariff is overcompensated.

European union

the European union is not a customs union, within those tariffs to be raised. Legal basis are kind. 23 I and 25 FF. EEC contract and kind. XXIV HOLE. Of importancehere only import duties are opposite non--European Union countries.

The customs returns of all European member states are entitled to the European Union, which specifies also the height of the tariffs and issues further regulations in this thing. Responsibly for the administration of the tariffs against it the member states are - e.g. in Germany those Federal customs administration or in Austria the Treasury.

Tariffs are whole one that few own sources of income of the European Union, which finances itself otherwise almost exclusively from money transfers of the member states.

For the subsequent treatment, and with the import of goods with following export outside of the European Union those serve refinement Free ports in Emden since 1751, Bremerhaven (1827), Bremen and Hamburg (1888), Cuxhaven and Kiel. Since establishment of the European Union free ports are furnished also in the inland ports Deggendorf and Duisburg (1990). Import duty precipitates only with placing of the goodsthe free port into the community on. Für die Lagerung von Waren können außerdem Zolllager dienen, hier ist die Entrichtung der Zölle für die Dauer der Lagerzeit ausgesetzt. In Austria as inland bonded warehouses and foreign trade zones (in former times customs warehouses) were established. These are usually in the context of Danube ports, like Linz, Krems or Vienna, airports, in addition, with Warenlagern of forwarding businesses and other relevant companies situiert.


in Switzerland is incumbent on both the legislation sovereignty and the administration directly the state.

see also


Web on the left of

world tariff organization economical effects of import duties Taric inquiry please!

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