The customs duty is a tax taken on goods imported at the time of its passage at the border. These rights can be contractual or represent a percentage of the price (right “ad valorem”).
While making more expensive the foreign products, this practice seeks to discourage the Consommation of it, this is why the customs duty constitutes one of the principal instruments of the Protectionnisme.
The customs duties indicate the taxes perceived by the customs administration within the framework of its activities. The customs duties are paid only with the importation. Thus, for any goods entering the European Union, from the customs duties will be calculated. To know the amount of the rights to pay, the administration is based on 3 distinct elements:
- the value of the goods (generally the customs retain the compromise value)
- the tariff description, i.e. the nature of the product imported
- the origin of the goods (not to be confused with the source)
Certain customs duties can be reduced (ex: system preferably generalized - the GPS), null (ex: bilateral agreements between the European Union and other countries or groups of countries) or temporarily increased (ex: anti-dumping duties).
Those are the same ones for all the importers of the European Union.
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