Customs tariff

Customs tariff

Customs tariff


The customs tariff is defined in the laws and policies of each country and its implementation is mandatory.
Nomenclature, which is the other name of custom tariff, is divided to big and small groups and also smallest group according to a regular and specific rule. In order to identify, define and determine the position of each product for clearance, a criterion that is in the form of a number and is called the tariff is used.

Customs tariff description

Customs tariff includes costs related to items such as: customs administration, insurance, transportation, etc., which are measured and implemented.

In other words, it can be said that the amount which paid in order to import goods into the country is the same as the customs tariff related to the imported goods to the country.

In most cases, customs tariff are collected as taxes in order to protect imported goods by government and the more common term is customs duty, which is calculated and obtained in the currency of the goods, which is called a value tariff.

It is written in numerical form and its general form is as follows: part, chapter, and main row, sub-row, reading these numbers from the left part and in two digits.

Principles and meanings of customs tariff

In general, tariff has two specific and general meanings: in a specific sense, it is the row or number of goods that is specified in the nomenclature, so that in Iran, each imported goods has a number for the purpose of entry and legal source in the book which is related to the listed customs tariff.

In the general sense, it is so common that the amount of the tariff related to the desired product is read with it, for example: the customs tariff of the refrigerator is 25%.

It is worth mentioning that our country Iran has the second rank in terms of the highest customs tariff, which is after the Bahamas in this respect. Bahamas is in the first rank.

What are customs duties and tariffs?

In the customs offices of each country, the amounts that are collected for the import of imported goods and are called customs tariffs include two items:

– Indirect taxes

-Ancillary costs that include: testing, product standard, loading and…

It should be noted that customs tariffs are international and countries that are members of the WTO use a specific rule that is introduced through the HS tariff system.

What are the types of customs tariffs?

Tariffs can be divided according to different cases as follows:

In terms of calculation source, the method of calculating this tariff for goods can be done in the following 3 ways:

• A quantity or value tariff for which the quantity of the goods in question is multiplied by the amount of import duty.

•Value tariff of goods for which the value of the goods in question is multiplied by the customs tariff rate of the goods.

– Composite or mixed tariff, which is calculated using a combination of the above two methods

– Tariff based on the goal, which includes the following tariffs:

• Financial tariffs which received to cover government finances.

• Guidance tariffs that are set to guide people to change the product.

• Support tariffs which collected to support the government of domestic goods and producers.

 – Tariff based on the form, which includes the following:

• A single tariff, which is in fact a customs duty for all goods and is fixed.

 • Composite tariff that has its own classification.

 – Tariff by nature, which includes the following:

 • General Tariff

 • Preferential tariff in such a way that for some origin countries considered a lower tariff.

 – Tariff based on the issuing authority, which includes the following:

 • Independently Tariff 

• Contractual tariff

Prioritization of customs tariffs

Priorities for customs tariffs are divided into 10 sections, which are determined according to the needs as well as trade policies of each country. The first priority of customs tariffs includes important needs and basic goods, and the tenth priority, which is the last priority, belongs to luxury goods, to which (government) exchange currency is not allocated.

In the relevant priorities, commercial profit and government exchange rate are variable.

For example, in the tenth priority, the amount of commercial profit is twice as much as the profit recorded in the customs tariff tables.

One of the most basic public revenues of any government is customs duties, which are in fact customs-related revenues, which include revenues from profits of state-owned companies, taxes and ministries, and so on.

This article is about customs tariffs and provides information about different tariffs. Reading this content is useful for people who want to import goods and introduces them to the details of customs tariffs.


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