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CHAPTER 5 IMPORT PROTECTION POLICY: TARIFFS
Types of import tariffs
Effects of import tariffs
Measurement of import tariffs
In terms of the means of collection
Specific duty 从量税
A tariff levied as a fixed charge for each unit of imported
goods.
Advantage: Can be easily collected.
Disadvantage: It does not vary with the price of the good.
Protective value varies inversely (逆向地)
with the import price.
§1 Types of Import Tariffs?
Example:
Import price: $5, tariff: $1/unit (= 20% value of import )
Now price rises to $10, tariff: $1/unit (= 10% value of import)
(2) Ad valorem duty 从价税
A duty levied as a constant percentage of the value of
imported goods. (25% tariff on the imported cars).
Advantage: Preserves the protective value of the trade
interference.
Disadvantages (difficulties):
When the price falls, so does the tariff, and domestic industries become more vulnerable to competition.
When the price rises，so does the tariff, but a country is often less interested in protection when the price is higher.
Inappropriate transfer pricing.
(3) Mixed or compound duty 复合税或混合税
?
A combination of specific duty and ad valorem duty.
(4) Alternative duty 选择税
When both specific duty and an ad valorem duty are stipulated
for a particular item, the customs would impose duties by
adopting either of these two duties.
Example:
A compound duty on imports of car batteries consists of 10% of the
value plus $1.00 per battery.
A shipment of 100 batteries valued at $2,000 would be assessed at a
$300 compound duty (10% of $2,000 + $1.00×100 = $300). ?
2. In terms of the different tariff rates applied
(1) Preferential duty 特惠税
A tariff levied against imports from a country that
is being given favored treatment, as in a preferential
trading arrangement.
An historical example:
The EU negotiated a series of preferential trade
agreements with certain developing nations in Africa,
the Caribbean and the Pacific (ACP).
(2) Generalized preferential duty 普惠税
A duty extended under the General System of Preferences (GSP, 普惠制) established in the early 1970s.
Under the system, developed countries (donor countries 给惠国) allow duty free or low-duty entry to imports (agricultural and industrial products) from selected beneficiary countries (受惠国)
up to a certain limit or quota.
The tariff is a unilateral grant of tariff concessions, i.e. developing countries are not required to extend reciprocal tariff reductions. (They must, however, meet certain conditions.)
GSP is implemented through GSP schemes (方案) of the donor countries (More than 25 other industrialized nations maintain their own GSP programs).
GSP Schemes: 普惠制方案
① Country eligibility criteria (a selected list of countries)
The countries must be a designated beneficiary country.
For example, in the first GSP scheme of the USA, members of
OPEC and countries dominated by international communism
were excluded.
② Product eligibility criteria (a selected list of products)
For example, under the first GSP scheme of the USA, there are some 3,000 articles that have been designated as eligible. “Import sensitive” items such as textile and apparel articles; watches; certain electronic articles; certain steel articles; certain footwear articles; and certain glass products are excluded.
③ Competitive need criterion 竞争需要标准
Quantitative ceiling on GSP benefits for each product and
beneficiary country.
For example, if a product that is imported from any one country exceeds 50% of the total quantity of U.S. imports from all countries, it will be removed just for the following year, and it will be removed just for that country.
Similarly, products may also be removed from any one country if total imports from that country exceed a certain value.
The EU, Japan and Australia take other similar measures like prior limitation to protect their domestic production and market.?
④ Graduation policy
Graduation is the removal of a country’s GSP eligibility on the basis of factors related to national income or competitiveness (a product or all products could be removed from the GSP for one particular country)
In 1988, President Reagan “graduated” Hong Kong, Korea, Taiwan and Singapore entirely from the GSP program. Previously, goods from these countries had amounted to about 60% of all duty free GSP imports.
In 1994, Mexico was “graduated”. In 1997, Malaysia was “graduated”.
On Jan. 1, 1995, the EU also adopted the policy.
⑤ Rules of origin 原产地规则
Criteria needed to determine the national source of a product.
To ensure that only the goods from the beneficiary countries receive the preference.
(i) Rule of direct consignment：直运规则
Be shipped directly from the beneficiary country to the importing country.
If, however, due to geographic or shipment reasons, shipment via the third country or territory has to be made, the article must be under the custody of customs, and relevant certifications of transit must be provided. ?
(ii) Substantial transformation 根本性变化
It’s difficult to determine the origin of a product when a product is manufactured, assembled, or made from materials originating in other countries.
The standard of substantial transformation varies from country to country. In the United States, 35% value added is required.
In the EU and Japan, however, a specified change in tariff heading is required.
http://www.revenue.ie/en/customs/leaflets/gsp-information-importers.html
(iii) GSP origin certificate
GSP-covered imports must be
accompanied by a Certificate
of Origin issued by one of the
following certifying bodies:
the exporting country's customs
agency; another authoritative
government agency;
or the Chamber of Commerce
or other similar bodies.
(3) MFN duty （最惠国税）
A duty for nations entitled to most-favored-nation treatment （MFNT, 最惠国待遇） or trading status.
When one country grants “most-favored-nation” treatment, it is agreeing to accord products imported from that country the most favorable treatment or the lowest tariff rate that is to similar products imported from its other MFN trading partners.
The term of most-favored-nation treatment represents an element of nondiscrimination in tariff policy, not special, favored treatment over all other countries.
(4) General duty 普通税
A non-MFN tariff, applied to countries without MFNT agreement.
A country's tariff schedule (or customs tariff) is a list of all its import and export duties.
Single column schedule: the tariff is the same for a specific product regardless of the country of origin.
(only a few countries: Uganda, Panama, Venezeula)
Multicolumn schedule: discriminates among export countries, with lower rates applying to countries with which tariff treaties have been negotiated.
http://www.china-/customs-tax/
3. In terms of special purposes for collection
Countervailing duty （反补贴税）
A tariff designed to "counter" the effects of the foreign export subsidy.
They are imposed when a foreign country subsidizes its
exports, hurting domestic producers in the importing country.
GATT 1994 Article VI and the GATT "Agreement on Subsidies and Countervailing Duties"
(2) Anti-dumping duty 反倾销税
A duty on imports to offset the effects of dumping.
Dumping is a situation of international price discrimination, where the price of a product when sold in the importing country is less than the price of that product in the market of the exporting country.
Article VI, GATT 1994
The Agreement on Implementation of Article VI of GATT 1994
(the Anti-Dumping Agreement, ADP)
WTO members can impose anti-dumping measures, if WTO
members can confirm:
(a) that dumping is occurring, (“export price” is less than “normal value”)
(b) that the domestic industry producing the like product is suffering material injury or threat of material injury, and
(c) that there is a causal link between the two.
Normal value: The foreign home market price
A third country price
Constructed normal value
In China,
The Ministry of Commerce is responsible for determining whether imported merchandise is being sold at “dumped” prices. (in the USA, the Department of Commerce)
Bureau of Industry Injury Investigation under the Ministry of Commerce is responsible for determining whether dumped imports are currently causing or threatening to cause material injury to a domestic Chinese industry or to materially retard (妨碍) the establishment of such an industry. (in the USA, the US International Trade Commission)
According to WTO statistics, the People’s Republic of China has been the number one target of antidumping actions filed by WTO members between 1995-June 30, 2010.
自1995年以来，我国已连续15年成为全球遭遇反倾销调查最多的国家，涉案损失每年高达300亿美元～400亿美元 (中国贸易救济信息网)。
During this period, the total number of antidumping initiated by reporting WTO members was 3752, among which 784 were against China, amounting to 20.9 % of the total.
Reasons: the world lowest cost producers.
It is classified as a nonmarket economy.
我国是全球遭遇国外反倾销最多的目标国
1995年～2010年上半年，全球反倾销案3752起。
我国被发起数784起，约占20.9%。
Protocol on the Accession of the People’s Republic of China
Article 15 a (ii):
The importing WTO Member may use a methodology that is NOT based on a strict comparison with domestic prices or costs in China if the producers under investigation cannot clearly show that market economy conditions prevail （普遍） in the industry producing the like product with regard to manufacture, production and sale of that product.
Article 15 (d): The above provisions shall expire 15 years after the date of
accession.
过渡期后，中国“自动”获得市场经济地位？
http://finance..cn/focus/umdhfq/
http://news..cn/o/2015-07-03/063932066874.shtml
　欧盟光伏双反事件回顾
　　2013年8月6日： 达成价格承诺，每瓦0.56欧元
2013年6月5日： 欧盟对华光伏涉案产品征收11.8%的临时反倾销税
　　2013年5月28日：欧盟17成员国反对光伏双反 价格承诺成磋商焦点
　　2013年5月22日：中欧光伏双反案价格承诺首轮谈判破裂
　　2013年5月16日：欧盟闭门磋商对华太阳能47%反倾销关税
　　2013年2月22日：欧盟酝酿对华光伏双反增加追溯期
　　2012年11月8日：欧盟对中国光伏产品发起反补贴调查
　　2012年10月11日：欧盟公布对华光伏反倾销名单 6企业被强制应诉
　　2012年9月6日：欧盟对华光伏产品反倾销立案
§2 The Effects of Import Tariffs
1. Concepts of consumer surplus and producer surplus
Consumer surplus:
The difference between the
amount a consumer would
have been willing to pay and
the amount he pays.
The area under the demand
curve and above the price.
D
Figure 5-1 Geometry consumer surplus
0 Q Quantity
Price
P
Consumer
surplus
(2) Producer surplus
The difference between the
amount a producer would
have been willing to sell
and the amount he receives.
The area above the supply
curve and under the price.
S
Figure 5-2 Geometry producer surplus
0 Q Quantity
Price
P
Producer
surplus
2. The welfare effects of import tariffs
(1) The welfare effects of an import tariff in a small country
S
0 S1 S2 D2 D1 Q
P
Pd
Pw
D
Consumer surplus loss
Government revenue
gain
Producer surplus gain
Figure 5-3 The welfare effects of an import tariff in a small country
Net welfare effect:
Deadweight loss = b+d.
t
a b c d
(2) The effects of an import tariff in a large country
S
0 S1 S2 D2 D1 Q
D
Figure 5-4 The welfare effects of an import tariff in a large country
f
t
Government revenue:
Rectangle: c+f
Consumer surplus:
-a-b-c-d
Producer surplus:
a
Welfare effect: unclear
P
Pd
Pw
P'w
Rectangle f:
terms of trade gains
a b c d
§3 Measurement of Import Tariffs
1. The “height” of import tariffs
Three imported goods with the following tariff rates:
Product A, 15%; Product B, 20%; Product C, 25%.
Unweighted-average of these rates is
Product A: imports = $800,000
Product B: imports = $500,000
Product C: imports = $200,000
The weighted-average tariff rate is?
The weighting problem: greater weight to low tariff goods.
The weighted-average tariff rate is therefore biased downward.
Suppose Product D: 200%, imports = 0 (prohibitive tariff)
The weighted-average tariff rate remains 18%.
An extreme example:
Solution Use weights of the goods in world trade.
2. Nominal versus effective rate of protection
Nominal tariff rate
Nominal rate of protection (NRP,名义关税税率)
Simplest way to estimate the NRP: tariff rate in the tariff schedule
if tariff is the only barrier that restricts imports and applied to all
without exception.
For domestic producers, of greater interest than the price rise is
the rise in value added.
.
(2) Effective tariff rate (Effective Rate of Protection, ERP)
VA′ : Value added under protection
VA: Value added with free trade
ERP: The rate by which the value added
increases after the imposition of tariffs.
A measure of the total effect of the entire
tariff structure on the value added per unit of
output in each industry, when both intermediate
and final goods are imported.
Under free trade: final good F, two inputs A & B
Suppose
if only one input
Under free trade: final good F, two inputs A & B
Exercise (1)
Car: 180% (tariff rate)
Share of steel, engine, tire: 20%, 30%, 10%
ts= 60%; te= 120%; tt= 30%
ERP Conclusions
Exercise (2)
DESK: Price: $20; Wood (only input) : $15;
T = 10%
(1) t = 0%; ERP =
(2) t = 10%; ERP =
(3) t = 20%; ERP =
CONCLUSIONS
(1) ERP = 40%
(2) ERP = 10%
(3) ERP = -20%
has the advantage of illustrating
3 general rules about the relationship between weighted average nominal rates and ERP. Rules:
(a) if T > ti, then ERP > T;
(b) if T < ti, then ERP < T;
(c) if T = ti, then ERP = T.
Rule (a) incorporates an escalated tariff structure.
An ERP can be negative, meaning that the tariffs on inputs are considerably higher than the tariff on the final goods.
Thus, the structure of tariffs in this situation works to drive factors of production out of the industry rather than draw resources in.
The NRP is useful for assessing the price impact of tariffs on consumers.
The ERP is more useful to producers because factors tend to flow toward industries with relatively higher ERPs.

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