Zölle

Zölle are taxes imposed by a government on imported goods. They are also known as tariffs. The primary purpose of customs duties is to raise revenue for the government. Additionally, they can be used to protect domestic industries from foreign competition by making imported goods more expensive. This can encourage consumers to purchase domestically produced items.

The imposition of customs duties can affect international trade. Higher tariffs can lead to increased prices for consumers and may result in retaliatory tariffs from other countries, potentially escalating into trade disputes. The World Trade Organization (WTO) plays a role in regulating customs duties and promoting freer trade among member nations. Countries may also enter into free trade agreements, which reduce or eliminate tariffs on goods traded between them.

Customs duties are typically levied as a percentage of the value of the imported goods (ad valorem duties) or as a fixed amount per unit of the good (specific duties). Some duties are a combination of both. The classification and valuation of goods for customs purposes are complex processes, often involving international standards and national regulations. Administration of customs duties involves customs authorities that are responsible for collecting the taxes, enforcing trade regulations, and ensuring compliance.