рефераты конспекты курсовые дипломные лекции шпоры

Раздел Образование
/
TARIFFS, CUSTOMS, AND NONTARIFF BARRIERS

Реферат Курсовая Конспект

Выберите учебное заведение

TARIFFS, CUSTOMS, AND NONTARIFF BARRIERS

TARIFFS, CUSTOMS, AND NONTARIFF BARRIERS - раздел Образование, Лексического материала учебника Governments Have Always Looked To The Traffic In Goods Across Their Borders A...

Governments have always looked to the traffic in goods across their borders as an important source of revenue. The tax charged on incoming goods is known as a tariff or a duty. When goods are imported, three main issues need to be resolved in order to determine the appropriate tariff: the classification of the product, its value, and its place of origin.

Despite the multitude of available product listings, some products fit more than one category or in the case of new technologies, do not fit any. Most custom duties are ad valorem taxes; that is, the tax is a percentage of the value of the goods. In order to compute the proper tariff, the importer also needs to know where the goods come from. Tariffs vary, depending on the source of the imported goods. A country might have most-favoured nation (MFN) status, or it may belong to a tariff preference program. Finally, imports from countries in free-trade areas may have their products qualify for duty-free import.

However, in this era of multinational corporations, it is not always easy to determine the country of origin for imports. The production of goods may take place at any number of places around the globe. Companies ship parts and materials to any point for assembly or manufacture in order to take advantage of low taxes, low wages, low energy costs, and tariff preference programs. In some cases, companies subject to antidumping duties simply ship the component parts to another country for assembly in what is called a «screwdriver plant». Then it exports the goods from the second country, which is not subject to a dumping order.

Problems with determining a place of origin occur when goods from one country are exported to another country during the production process. For example, automobiles assembled in one country may use sheet metal, glass, engine parts, and upholstery from many others. When these automobiles arrive at their final destination, there will be more than one possible place of origin. There are several rules to determine it. In some circumstances, the customs officials will look at the percentage of content from each country to determine the place of origin. Another rule is «substantial transformation». For example, a company might buy vinyl from Mexico, metal handles from Brazil, and turn these components into luggage in Jamaica. The latter will be declared as the place of origin, because the goods have undergone a significant change there. In the last few years, variations on this rule, such as «change in character, appearance, identity, and use» have been used as alternative tests.

These barriers exist in every-country and range from safety standards to quotas. Standards exist for a variety of reasons, including safety, environmental protection, and health. Most countries require all imported cars to meet pollution standards. This standard does not discriminate against imports, but does add costs. Some standards may be targeted at imports, in an attempt to protect domestic industries. For example, in 1989 the EC banned all imports of beef treated with hormones. The EC initially based its decision on health and safety grounds, but later claimed that the ban reflected consumer preferences, much like the US requirement that all imported cheese be pasteurized. The United States, claiming that the ban was an unfair trade practice aimed at US exports, retaliated by imposing 100 percent duties on a variety of EC imports to the United States.

Countries have long used quotas and embargoes as part of foreign policy and the protection for domestic industries. Increased exports from other countries can threaten or cause serious injury to a domestic industry.

What is a tariff?

Why are they imposed?

How are the appropriate tariffs determined?

What is ad valorem duties?

How do tariffs depend on the source of the imported goods?

What countries may have their products qualify for duty-free import?

Why is it problematic to determine the country of origin?

How do countries try to avoid restrictions?

When do problems with determining a place of origin occur?

What are the rules for that?

What is «substantial transformation»?

What kinds of standards exist in foreign trade? Give examples.

Why do countries use restrictions?

Sum up the information from the text about all kinds of trade barriers.

Task 11. Summarizing the Topic.

Развернуть

Открыть в широком формате

– Конец работы –

Эта тема принадлежит разделу:

Лексического материала учебника

Практикум по закреплению...

Если Вам нужно дополнительный материал на эту тему, или Вы не нашли то, что искали, рекомендуем воспользоваться поиском по нашей базе работ: TARIFFS, CUSTOMS, AND NONTARIFF BARRIERS

Что будем делать с полученным материалом:

Если этот материал оказался полезным ля Вас, Вы можете сохранить его на свою страничку в социальных сетях:

Все темы данного раздела:

Complete the following company profile with either the present perfect or past simple tense of the verb in brackets.
Procter & Gamble 1 has been (be) in the soap business since William Procter and James Gamble 2 _________________ (form) their partnership in 1837. In order to raise

Sum up the information about the ways Safeway tries to improve their customer service and how people react to them.
Task 6. Give Russian equivalents for the following phrases: to make eye contact with the customer; to offer samples; to make suggestions

Now read the questions and match them with the replies.
a How much is the fee for continuing support services? b What about store design and fixtures? с How long does it take to open a The Sport Shoe® franchise? d Does The Spo

FRANCHISING
Much of trademark licensing has evolved into the complex agreements known as franchises. A franchise agreement generally involves the license of both trademark and know-how. Additional features of

Replace the underlined words with expressions from above
1. _______________________________ The Citicard allows you to_____________ take out money from cashpoints around the world. 2. With Citibank, you can_________ receive a percentage o

TYPES OF BANKS
The banking system of a country is made up of a variety of different institutions supervised by the country's central bank. We know state, private, commercial, investment, merchant, and clearing ba

Коммерческий банк
Коммерческий банк – это финансовое учреждение, принимающее вклады от компаний и населения и осуществляющее различные виды банковского обслуживания – взаимозачеты, кредитование и т. д. Комм

Центральный банк
Ведущий банк страны, который оказывает финансовые и банковские услуги правительству и коммерческой банковской системе своей страны, а также проводит в жизнь государственную денежно-кредитную полити

Casualties of the Trade Wars
If you think fashion is unpredictable, try world trade. 1)___ . Last year she did 60% of her $2.5 million annual sales in the United Stated, but this year is starting differently. 2)____ . «We’re l

Vocabulary. Use the letters in brackets to from a word to complete each sentence.
1. Companies will be penalised if they exceed the________ (SAOQTU) that have been imposed on imports of certain categories of goods. 2. When you export to India, you must conform to the ad

Complete the following conversations with the appropriate future form of the verbs in brackets.
1. A:Hannah Rottman, our German agent, called earlier. She wants to know when she ______(receive) confirmation of the delivery date for her latest order. B:

INTERNATIONAL TRADE
Read the text and write short headings: _________________________ International trade can be defined as the exchange of goods and services between different countries. Depending o

By John Schmid
Frankfurt – The maker of BMW autos announced the departures of its two top executives Friday in a rare German boardroom revolt that analysts said was triggered by heavy losses at the company’s Brit

ACCOUNTING AND FINANCIAL STATEMENTS
In accounting, it is always assumed that a business is a ‘going concern’, i.e. that it will continue indefinitely into the future, which means that the current market value of its fixed assets is i

Summarizing
Complete the following sentences. 1. Companies record their fixed assets at historical cost because… 2. Historical cost accounting usually underestimates… 3. Countries wi

Thatcher’s Enterprise Babes are Taking the Tycoon’s World by Storm
By Ruth Sunderland Dylan Wilk runs his own multimillion-pound business and could afford to retire. He draws a six-figure salary and drives a bright yellow BMW M3. Holidays are spent in

Vocabulary
Combine a word or expression from A with one from B to complete the gaps in the passage below. You may need to change the form of some of the words. A B overcome a partner

Some tips on starting your own business
Planning is an essential ingredient for a successful business. The type of business 1)_______needs most careful thought is the one you start from scratch. But you don’t need an original idea to hav

Doing deals is easy. As mergers hit record levels, now comes the hard part
The merger wave, which in 1998 was a predominantly American affair, is now sweeping over Europe. Cross- border deals such as Daimler- Benz's takeover of Chrysler, accounted for a quarter of mergers

Now translate the highlighted expressions in the text into your own language.
How is a market defined? What process is marketing? What does marketing combine? What does such definition mean? What kind of marketing is truly successful?

Would you call your friends if it meant hearing ads every three minutes- er, make that free minutes?
You pick up the telephone, dial the number and before it rings a cheerful voice says, «Hello! This call is sponsored by...». ______. We’ve come to tolerate (Maybe) TV ads that cut into mov

By Jay Branegan
Time Br. E Freephone cinema Am. E. toll-free movie theater A. Each ad has a very small – but equally captive – audience. B. Gratistelefon leases

Which of the following viewpoints support the opinions expressed in the article?
1. Global advertising is just a current trend. 2. Showing the same commercial in several countries cuts down production costs and saves time. 3. A global advertising policy usuall