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Tariff

A tariff, or import tax, is a duty imposed by a national government, customs territory, or supranational union on imports of goods and is paid by the importer. Exceptionally, an export tax may be levied on exports of goods or raw materials and is paid by the exporter. Besides being a source of revenue, import duties can also be a form of regulation of foreign trade and policy that burden foreign products to encourage or safeguard domestic industry. Protective tariffs are among the most widely used instruments of protectionism, along with import quotas and export quotas and other non-tariff barriers to trade.

Etymology
The word tariff ultimately derives from the Arabic taʿrīf, meaning "proclamation" or "information" (from ʿarafa, "to make known"). The Arabic word entered the languages of Europe in the sense "list of prices or duties" in the 16th century, via trade with the Levant. It appears earliest in Italian. == History ==
History
Ancient Greece that provided security for transportation of goods. In the city state of Athens, the port of Piraeus enforced a system of levies to raise taxes for the Athenian government. Grain was a key commodity that was imported through the port, and Piraeus was one of the main ports in the east Mediterranean. A levy of two percent was placed on goods arriving in the market through the docks of Piraeus. The Athenian government also placed restrictions on the lending of money and transport of grain to only be allowed through the port of Piraeus. Britain In the 14th century, Edward III took interventionist measures, such as banning the import of woollen cloth in an attempt to develop local manufacturing. Beginning in 1489, Henry VII took actions such as increasing export duties on raw wool. The Tudor monarchs, especially Henry VIII and Elizabeth I, used protectionism, subsidies, distribution of monopoly rights, government-sponsored industrial espionage and other means of government intervention to protect the wool industry. Outlining his policy, Walpole declared that "". British protectionist policies continued over the next century, with Britain remained a highly protectionist country until the mid-19th century. By 1820, the UK's average tariff rate on manufactured imports was 45–55%. In 1846 the Corn Laws were repealed, so tariffs were significantly reduced. Economic historians see the repeal of the Corn Laws as a decisive shift towards free trade in Britain. According to a 2021 study, the repeal of the Corn Laws benefitted the bottom 90% of income earners in the United Kingdom economically, while causing income losses for the top 10% of income earners. In the UK customs duties on many manufactured goods were also abolished. The Navigation Acts were abolished in 1849 when free traders won the public debate in the UK. But while free trade progressed in the UK, protectionism continued on the Continent. The UK unilaterally pursued free trade, even as most other large industrial powers retained protectionist policies. For example, the USA emerged from the Civil War even more explicitly protectionist than before, Germany under Bismarck rejected free trade, and the rest of Europe followed suit. In response to the Great Depression, Britain temporarily abandoned free trade in 1932. The country reintroduced large-scale tariffs. Political support by members of Congress often reflects the economic interests of producers rather than consumers, as producers tend to be better organized politically and employ many voting workers. Trade-related interests differ across industries, depending on whether they focus on exports or face import competition. In general, workers in export-oriented sectors favor lower tariffs, while those in import-competing industries support higher tariffs. The economic burden of the Navigation Acts fell mostly on the southern colonies, especially tobacco planters in Maryland and Virginia, potentially reducing regional income by up to 2.5% and strengthening support for independence. American foreign trade declined sharply during the Revolutionary War and remained subdued into the 1780s. Trade revived during the 1790s but remained volatile due to ongoing military conflicts in Europe. President Thomas Jefferson initiated a notable policy experiment by enacting a complete embargo on maritime commerce, with Congressional support, beginning in December 1807. The stated objective of the embargo was to protect American vessels and sailors from becoming entangled in the Anglo-French naval conflict (the Napoleonic Wars). By mid-1808, the United States had reached near-autarkic conditions, representing one of the most extreme peacetime interruptions of international trade in its history. The embargo, which remained in effect from December 1807 to March 1809, imposed significant economic costs. From 1837 to 1860, spanning the Second Party System and ending with the Civil War, the Democratic Party held political dominance in the United States. The Democrats drew support primarily from the export-oriented South and promoted the slogan “a tariff for revenue only” to express their opposition to protective tariffs. As a result, the average tariff declined from early 1830s levels to under 20% by 1860. During this period, there were 12 sessions of Congress: 7 under unified government (6 led by Democrats, 1 by Whigs) and 5 under divided control. This meant that over the 34-year span, the pro-tariff Whig Party, based in the North, held power for only two years. They succeeded in raising tariffs in 1842, but this was reversed in 1846 after Democrats returned to power. Throughout the 10 years of divided government, tariff policy remained unchanged. Great Depression and Smoot–Hawley Tariff (1929–1933) The Tariff Act of 1930, commonly known as the Smoot–Hawley Tariff, is considered one of the most controversial tariff laws ever enacted by the United States Congress. The act raised the average tariff on dutiable imports from approximately 40% to 47%, though price deflation during the Great Depression caused the effective rate to rise to nearly 60% by 1932. The Smoot–Hawley Tariff was implemented as the global economy was entering a severe downturn. The Great Depression of 1929–1933 represented an economic collapse for both the United States—where real GDP declined by about 25% and unemployment exceeded 20%—and much of the world. As international trade contracted, trade barriers multiplied, unemployment increased, and industrial output declined worldwide, leading many to attribute part of the global economic crisis to the Smoot–Hawley Tariff. The extent to which this legislation contributed to the depth of the Great Depression has remained a subject of ongoing debate. In a November 2024 article, The Economist observed that the Act, "which raised average tariffs on imports by around 20% and incited a tit-for-tat trade war, was devastatingly effective: global trade fell by two-thirds. It was so catastrophic global trade fell by two-thirds. It was so catastrophic for growth in America and around the world that legislators have not touched the issue since. 'Smoot-Hawley' became synonymous with disastrous policy making". Economist Paul Krugman argues that protectionism does not necessarily cause recessions, since a reduction in imports resulting from tariffs can have an expansionary effect that offsets the decline in exports. In his view, trade wars tend to reduce exports and imports symmetrically, with limited net impact on economic growth. He contends that the Smoot–Hawley Tariff Act was not the cause of the Great Depression; instead, he sees the sharp decline in trade between 1929 and 1933 as a consequence of the Depression, with trade barriers representing a policy response rather than a trigger. Economist Milton Friedman argued that while the tariffs of 1930 caused harm, they were not the main cause for the Great Depression. He placed greater blame on the lack of sufficient action on the part of the Federal Reserve. Peter Temin, an economist at the Massachusetts Institute of Technology, has agreed that the contractionary effect of the tariff was small. Other economists have contended that the record tariffs of the 1920s and early 1930s exacerbated the Great Depression in the U.S., in part because of retaliatory tariffs imposed by other countries on the United States. Reciprocity period (1934–2016) The Great Depression led to a political realignment following the Democratic victory in the 1932 election. This election ended decades of Republican dominance and initiated a period of Democratic control over the federal government that lasted from 1933 to 1993. The realignment shifted influence toward the party that prioritized export-oriented interests in the South. Consequently, the focus of trade policy moved from protectionism to reciprocity, and average tariff levels declined significantly. During this period, there were 30 sessions of Congress, with 16 under unified government (15 Democratic, 1 Republican) and 14 under divided government. Over these 60 years, the overarching goal of promoting reciprocal trade agreements remained largely unchanged, including during the two-year span (1953–1955) when Republicans held unified control. After the 1993 vote on the North American Free Trade Agreement (NAFTA), Democratic support for trade liberalization declined significantly. By that time, the two major parties had effectively reversed their positions on trade policy. This shift in party alignment primarily reflects changes in regional representation: the South transitioned from being a Democratic stronghold to a Republican one, while the Northeast became increasingly Democratic. As a result, regional views on trade policy remained largely consistent, but the parties came to represent different geographic constituencies. == Basic economic analysis ==
Basic economic analysis
by areas A+B+C+D, while expanding producer surplus by A and government revenue by C. Areas B and D are dead-weight losses, surplus lost by consumers and overall. For a more detailed analysis of this diagram, see Free trade#Economics. Economic analyses of tariffs generally find that tariffs distort the free market and increase prices of both foreign and domestic products. The welfare effects of tariffs on an importing country are usually negative, even if other countries do not retaliate, as the loss of foreign competition drives up prices for domestic goods by the amount of the tariff. The diagrams at right show the costs and benefits of imposing a tariff on a good in the domestic economy under the standard model of tariffs in a competitive economy. Optimal tariff For economic efficiency, free trade is often the best policy, however levying a tariff is sometimes second best. A tariff is called an optimal tariff if it is set to maximise the welfare of the country imposing the tariff. It is a tariff derived from the intersection between the trade indifference curve of that country and the offer curve of another country. In this case, the welfare of the other country grows worse simultaneously, thus the policy is a kind of beggar thy neighbor policy. If the offer curve of the other country is a line through the origin point, the original country is in the condition of a small country, so any tariff worsens the welfare of the original country. It is possible to levy a tariff as a political policy choice, and to consider a theoretical optimum tariff rate. However, imposing an optimal tariff will often lead to the foreign country increasing their tariffs as well, leading to a loss of welfare in both countries. When countries impose tariffs on each other, they will reach a position off the contract curve, meaning that both countries' welfare could be increased by reducing tariffs. ==Impact==
Impact
Domestic output, productivity and welfare An empirical study by Furceri et al. (2019) found that protectionist policies like raising tariffs significantly reduce domestic output and productivity. That tariffs overall reduce welfare is not controversial among economists. In a 2018 survey by the University of Chicago, about 40 top economists were asked whether new U.S. tariffs on steel and aluminum would benefit Americans. Two-thirds strongly disagreed, and the rest simply disagreed. None agreed. Several explained that these tariffs would help a small number of Americans but harm many more. This is consistent with the basic economic analysis provided above, which shows that the costs to consumers are larger than the combined gains for domestic producers and the government, resulting in net losses known as deadweight loss. A 2021 study covering 151 countries from 1963 to 2014 found that raising tariffs leads to long-term drops in output and productivity, along with more unemployment and inequality. It also found that tariffs tend to push up the value of the currency, while trade balances stay largely unchanged. A 2025 study into the effect of tariffs ranging from 8 to 30 percent on over 170 steel products, imposed in 2002 by George W. Bush, showed that those tariffs created persistent negative employment effects in manufacturing industries that rely on steel as an input—despite being removed after just 18 months. Developing countries Some commentators note a correlation between protectionist (mercantilist) policies and strong economic growth in countries such as China, South Korea, Japan, and Taiwan. However, there is broad consensus among economists that free trade helps workers in developing countries, even if those countries have lower labor and environmental standards. This is because "the growth of manufacturing—and of the myriad other jobs that the new export sector creates—has a ripple effect throughout the economy" that creates competition among producers, lifting wages and living conditions. Caliendo, Feenstra, Romalis, and Taylor (2015) used a global economic model covering 189 countries and 15 industries to study the impact of lower tariffs from 1990 to 2010. They found that cutting tariffs increased trade, allowed more firms to start up, and raised overall welfare. Some countries, like India and Vietnam, might have gained even more from fully open trade or even import subsidies, meaning their "optimal" tariff could be negative. The OECD (2005) simulated the effects of tariff reductions in 24 developing countries and showed that a well-designed combination of tariff cuts and tax reform (e.g., replacing lost tariff revenues with consumption taxes) can lead to net welfare gains. However, some studies point to possible negative effects. For instance, Topalova (2007) shows that tariff reductions in India during the 1990s were associated with slower progress in poverty reduction, particularly in areas lacking social safety nets and little labor mobility. She argues that policy changes that policymakers should implement complementary measures to ensure a fairer distribution of the gains from liberalization. In particular, reforms that enhance labor mobility, such as changes to labor market policies, can help mitigate the negative effects and reduce inequality. ==Arguments used by proponents of tariffs==
Arguments used by proponents of tariffs
Protection of domestic industry One of the most common arguments for imposing tariffs is the protection of domestic industries that are struggling to survive against foreign competition. However, most economists, particularly those adhering to the theory of comparative advantage, argue that such industries should not be maintained through protection. Instead, the resources employed in these industries should be reallocated to sectors where the country has a comparative advantage, thereby increasing overall economic efficiency. According to this view, the gains in national welfare would outweigh the losses experienced by specific groups affected by import competition, resulting in higher real national income overall. In practice, tariffs often remain in place after the industry matures, and governments frequently fail to pick winners. In many developing countries, industries have failed to attain international competitiveness even after 15 or 20 years of operation and might not survive if protective tariffs were removed. Moreover, economists argue that infant-industry protection can be harmful not only at the national level but also internationally. If multiple countries pursue such protection simultaneously, it can fragment global markets, preventing firms from achieving economies of scale through exports, and leading to inefficient, small-scale production across countries. a view many economists rejected as a flawed understanding of trade. The notion that bilateral trade deficits are per se detrimental to the respective national economies is overwhelmingly rejected by trade experts and economists. According to proponents tariffs can help reduce trade deficits, but according to economists tariffs do not determine the size of trade deficits and trade balances are driven by consumption. Rather, it is that a strong economy creates rich consumers who in turn create the demand for imports. Industries protected by tariffs expand their domestic market share but an additional effect is that their need to be efficient and cost-effective is reduced. This cost is imposed on (domestic) purchasers of the products of those industries, ==Modern tariff practices==
Modern tariff practices
Russia The Russian Federation adopted more protectionist trade measures in 2013 than any other country, making it the world leader in protectionism. It alone introduced 20% of protectionist measures worldwide and one-third of measures in the G20 countries. Russia's protectionist policies include tariff measures, import restrictions, sanitary measures, and direct subsidies to local companies. For example, the government supported several economic sectors such as agriculture, space, automotive, electronics, chemistry, and energy. India From 2017, as part of the promotion of its "Make in India" programme to stimulate and protect domestic manufacturing industry and to combat current account deficits, India has introduced tariffs on several electronic products and "non-essential items". This concerns items imported from countries such as China and South Korea. For example, India's national solar energy programme favours domestic producers by requiring the use of Indian-made solar cells. Armenia Armenia established its customs service in 1992 after the dissolution of the Soviet Union. Since joining the Eurasian Economic Union (EAEU) in 2015, it has benefited from mostly tariff-free trade within the Eurasian Customs Union, while applying more import tariffs on goods from outside. Armenia does not impose export taxes, nor does it declare temporary import duties or credits on government or international assistance imports. Upon joining Eurasian Economic Union in 2015, led by Russians, Armenia set tariffs at 0–10%, rising over time, especially on agricultural goods. It committed to adopt the EAEU's common tariff schedule, but until 2022, it was allowed to apply non-EAEU rates to certain goods, including meat, dairy, cereals, oils, and some processed foods. EAEU membership requires Armenia to follow stricter EAEU (largely Russian) standards, including sanitary and phytosanitary measures. It has ceded control over much of its trade regime, and rising tariffs offer more protection to domestic industries. Armenian goods must comply with EAEU standards as transition periods expire. Armenia joined the WTO in 2003, gaining Most Favored Nation (MFN) status. Its average tariff rate of 2.7% is among the lowest in the WTO. It is also a member of the World Customs Organization, using a harmonized tariff classification system. Switzerland In 2024, Switzerland abolished tariffs on industrial products imported into the country. Using 2016 trade figures, the Swiss government estimated the move could have economic benefits of 860 million CHF per year. United States Tariffs during the first presidency of Donald Trump involved protectionist trade initiatives against other countries, most notably against China. In January 2018, Trump imposed tariffs on solar panels and washing machines of 30–50%. In March 2018, he imposed tariffs on steel (25%) and aluminum (10%) from most countries, which, according to Morgan Stanley, covered an estimated 4.1% of U.S. imports. In June 2018, this was extended to the European Union, Canada, and Mexico. In April 2025, President Donald Trump announced a substantial increase in tariffs and a 10% base tariff on all imported products, resulting in the US trade-weighted average tariff rising from 2% to an estimated 24%, the highest level in over a century, including under the Smoot–Hawley Tariff Act of 1930. ==Political analysis==
Political analysis
The tariff has been used as a political tool to establish an independent nation; for example, the United States Tariff Act of 1789, signed specifically on July 4, was called the "Second Declaration of Independence" by newspapers because it was intended to be the economic means to achieve the political goal of a sovereign and independent United States. Tariffs can emerge as a political issue prior to an election. The Nullification Crisis of 1832 arose from the passage of a new tariff by the United States Congress, a few months before that year's federal elections; the state of South Carolina was outraged by the new tariff, and civil war nearly resulted. In the leadup to the 2007 Australian Federal election, the Australian Labor Party announced it would undertake a review of Australian car tariffs if elected. The Liberal Party made a similar commitment, while independent candidate Nick Xenophon announced his intention to introduce tariff-based legislation as "a matter of urgency". Unpopular tariffs are known to have ignited social unrest, for example the 1905 meat riots in Chile that developed in protest against tariffs applied to the cattle imports from Argentina. == Additional information on tariffs ==
Additional information on tariffs
Calculation of customs duty Customs duty is calculated on the determination of the 'assess-able value' in case of those items for which the duty is levied . This is often the transaction value unless a customs officer determines assess-able value in accordance with the Harmonized System. Harmonized System of Nomenclature For the purpose of assessment of customs duty, products are given an identification code that has come to be known as the Harmonized System code. This code was developed by the World Customs Organization based in Brussels. A 'Harmonized System' code may be from four to ten digits. For example, 17.03 is the HS code for "molasses from the extraction or refining of sugar". However, within 17.03, the number 17.03.90 stands for "Molasses (Excluding Cane Molasses)". To ensure the consistent and fair administration of tariffs globally, the international trading community relies on the HS Code. The system is used by over 200 countries and economies as the foundational basis for their national customs tariffs and for the collection of international trade statistics. At its core, an HS code is a six-digit identifier where the first two digits designate the chapter, the next two the heading, and the final two the subheading, allowing for precise identification of goods. Customs authority The national customs authority in each country is responsible for collecting taxes on the import into or export of goods out of the country. Evasion Evasion of customs duties takes place mainly in two ways. In one, the trader under-declares the value so that the assessable value is lower than actual. In a similar vein, a trader can evade customs duty by understatement of quantity or volume of the product of trade or the location of the import. A trader may also evade duty by misrepresenting traded goods, categorizing goods as items which attract lower customs duties. The evasion of customs duty may take place with or without the collaboration of customs officials. Duty-free goods Many countries allow a traveller to bring goods into the country duty-free. These goods may be bought at ports and airports or sometimes within one country without attracting the usual government taxes and then brought into another country duty-free. Some countries specify 'duty-free allowances' which limit the number or value of duty-free items that one person can bring into the country. These restrictions often apply to tobacco, wine, spirits, cosmetics, gifts and souvenirs. Deferment of tariffs and duties Products may sometimes be imported into a free economic zone (or 'free port'), processed there, then re-exported without being subject to tariffs or duties. According to the 1999 Revised Kyoto Convention, a free zone' means a part of the territory of a contracting party where any goods introduced are generally regarded, insofar as import duties and taxes are concerned, as being outside the customs territory". Digital goods and services Digital goods and services generally do not pass through customs, making monitoring and application of tariffs more difficult. Non-tariff barriers to trade of services can be higher than tariffs on goods. Export taxes Export taxes have historically been commonplace in developing countries. In recent decades, export taxes have become a rarity. By 2025, Argentina was one of few countries with export taxes. == See also ==
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