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Tariff

A tax on imported goods, often used interchangeably with duty.

Definition

A tariff is a tax imposed on imported goods at the border. The term is often used interchangeably with 'import duty' or 'customs duty,' though technically tariffs refer to the schedule of rates while duty is the actual amount paid. Tariffs can be ad valorem (percentage of value), specific (fixed amount per unit), or compound (combination). Countries publish tariff schedules listing rates for thousands of product categories, organized by HS code.

Why It Matters

Tariff rates directly impact import costs and product pricing. Tariffs change based on trade policies, negotiations, and economic conditions. Staying informed about tariff changes—especially for your key products—helps you anticipate cost fluctuations and maintain profitability.

Example

The US tariff schedule shows 'cotton t-shirts' (HS 6109.10) have a 16.5% ad valorem tariff. If your customs value is $1,000, the tariff/duty is $165.

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Related Terms

Frequently Asked Questions

What's the difference between a tariff and a duty?

In practice, they're often used interchangeably. Technically, a tariff is the published rate or schedule, while duty is the actual tax amount paid. Both refer to taxes on imported goods.

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