Tariffs (thuế quan)
concept
Tax on imports and exports
protective tariff: to reduce the amount of imports
revenue tariff
specific tariff: tax per physical unit of imported product
Ad valorem (of value) tariff: fixed percentage of the value of the imported product
problems
estimations by customs appraisers
FOB vs CIF valuation
CIF: điều kiện giao hàng, giao hàng tại cảng dỡ hàng (Cost, Insurance, Freight - cước phí)
FOB (Free on Board):điều kiện giao hàng miễn trách nhiệm của người bán khi hàng đã lên boong tàu
compound tariff: combination of specific and ad valorem tariffs
Effective rate of protection
Nominal tariff rate:
Effective tariff rate
Tariff escalation
raw material: low or zero tariff rate processed goods: higher tariff rate
outsourcing and offshore-assembly provision
out-sourcing
thuê người nước khác làm cho (rẻ hơn)
improvements in cost competitiveness
unique foreign production technologies, labor skills, raw materials or specialized components
offshore-assembly provision (OAP)
treatment to products assembled abroad - manufactured components