Tarifferna

Tarifferna are duties or taxes imposed by a government on goods crossing its borders. They are most commonly applied to imports through a tariff schedule, but export tariffs are used in some contexts as well. Tariffs can be ad valorem, expressed as a percentage of the value of the goods, or specific, a fixed amount per unit, and they can also be combined in mixed forms. Tariff-rate quotas set a low tariff for a certain quantity and a higher rate for amounts beyond that limit.

Tariffs serve several purposes. They can generate government revenue, protect domestic industries from competition, and influence trade patterns by making imported goods more expensive. They also have broad effects on prices for consumers and on the cost structure of businesses, potentially altering supply chains and investment decisions.

Internationally, tariff policy is governed by multilateral and bilateral frameworks. Under the World Trade Organization, most-favored-nation (MFN) treatment and national treatment principles guide tariff application, while many countries also apply preferential tariffs through regional trade agreements or trade facilitation programs. Tariffs are administered through customs procedures, using tariff schedules and international harmonized system codes to classify goods.

Tariffs interact with other barriers to trade, such as quotas, subsidies, and non-tariff measures, and disputes over tariffs can be resolved through multilateral or bilateral mechanisms. Debates about tariff policy often center on balancing the protection of strategic industries and domestic employment with the goals of lower consumer prices, increased efficiency, and robust, diversified supply chains.