进口税（import tariff)

A．an import quota has no effect on consumer surplus, while a tariff decreases consumer surplus．

B．an import quota has no effect on producer surplus, while a tariff decreases producer surplus．

C．a tariff raises total surplus, while an import quota does not．

D．a tariff raises revenue for that country’s government, while an import quota does not．

A.tariff

B.import tax

C.tax

D.import money

A.A. FOB

B.B. CIF

C.C. CFR

D.D. FCA

Using the DD-AA model，analyze the output and balance of payments effects of an import tariff under fixed exchange rates．What would happen if all countries in the world simultaneously tried to improve employment and the balance of payments by imposing tariffs？

When importing goods into any country, a company must be totally familiar with the customs operations of the importing country. In this context, "customs" refers to the country's import and export procedures and restrictions, not its cultural aspects. The primary duties of the US Customs Service, for example, are "the assessment and collection of all duties, taxes, and fees on imported merchandise, the enforcement of customs and related laws, and the administration of certain navigation laws and treaties". As a major enforcement organization, it "combats smuggling and frauds on the revenue and enforces the regulations of numerous other Federal agencies at port of entry and along the land sea borders of the United States". An importer needs to know how to clear goods, the duties that must be paid, and special laws that exist.

When merchandise reaches the port of entry, the importer must file documents with customs officials in which a tentative value and tariff classification are assigned to the merchandise. The US govemment has over 10 000 tariff classifications, and about 60% of them are subject to interpretation. That is, a particular product could fit more than one classification. In these cases, customs officials examine the goods to determine whether there are any restrictions on their importation. If there are none, the importer pays the duty and the goods are released. The amount of the duty depends on the product's country of origin, the type of product, and other factors.

A broker or other import consultant can help an importer minimize import duties by doing the following :

(1) Valuing products in such a way that they qualify for more favorable duty treatment. Different product categories have different duties. Finished goods usually have a higher duty than do parts and components.

(2)Qualifying for duty refunds through drawback provision. Some exporters use in their manufacturing process imported parts and components on which they paid a duty. In the United States, the drawback provision allows exporters to apply for a refund of 99% of the duty on the imported goods, provided the goods are used in the manufacture of goods that are exported.

(3) Deferring duties by using bonded warehouses and foreign trade zones. Companies do not have to pay duties on imports stored in bonded warehouses and foreign trade zones until the goods are removed for sale or used in a manufacturing process.

(4) Limiting liability by properly marking an import's country of origin. Governments assess duties on imports based in part on the country of origin, a lower duty on an import may be had by ensuring that the import's country of origin is accurate. In the United States, if an article or its container is not properly marked when it enters the country, a marking duty equal to 10% of the customs value of the article is assessed.

A direct identification drawback is permitted on imported merchandise that is actually used to manufacture goods for export, provided the imported goods are not used for final consumption domestically and are exported within a certain period of the import date. Sometimes domestic merchandise is substituted for merchandise that was imported for eventual export, in which case substitution drawback is permitted for duties on the imported merchandise.

Questions for reading :

某小国能够以每单位10的国际价格进口某种产品。这种产品在该国国内的供给曲线为：S=50+5P，需求曲线为：D=400-10P。另外，每1单位的产品能够产生价值为10的边际社会收益。

a．试计算对每单位进口产品征收5个单位的关税给社会福利造成的全部影响。

b．计算5个单位的生产补贴给社会福利造成的全部影响。

c．为什么生产补贴产生的社会福利所得比关税多？

d．最优生产补贴是多少？

A small country can import a good at a world price of 10 per unit．The domestic supply curve of the good is

S=50+5P．

The demand curve is

D=400-10P．

In addition，each unit of production yields a marginal social benefit of 10．

a．Calculate the total effect on welfare of a tariff of 5 per unit levied on imports．

b．Calculate the total effect of a production subsidy of 5 per unit．

c．why does the production subsidy produce a greater gain in welfare than the tariff？

d．What would the optimal production subsidy be？