Export tariff guidance
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- Gwendolyn Welch
- 5 years ago
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2 Tariffs: A tax on imports Why have tariffs? Generate income for the state Protect from imports that can threaten local business Use as bargaining chips in trade negotiations Trade deals can lead to lower or zero tariffs
3 Who pays? The importer in the importing country pays the import tariff. Usually on the basis of the transaction value of the goods Sometimes on the basis of weight
4 What is the size of the tariff? Anywhere between 0 and 40% of value Examples: Australia: 0% USA: mostly 0% Saudi Arabia: 0 5% Argentina: mostly 10% tariffed but e.g. 0% e.g. salted cod China: mostly 12% with the range 0 17% India: 30% Turkey: mostly 30%
5 Average tariffs for fish and fish products Source: WTO
6 Key exports potential full tariffs Description Tariff range (MFN) (%) Cod primary products to the EU Plaice, landed to the EU Saithe, primary products to the EU Monkfish, landed product and primary product to the EU Mackerel, landed product to Norway Herring, landed product and primary product to the EU Tuna secondary (final) products to the EU 24.0 Nephrops, primary products to the EU 12.0 Brown crab, landed product and primary product to the EU 7.5 Scallops, primary product to the EU 8.0
7 Who sets the tariffs? Individual countries within the rules of the WTO
8 The WTO Rule Book Its contents are the agreements the membership has negotiated since the 1940s, applying to all members: o The broad approaches countries should apply when setting tariffs Tariff schedules: a commitment not to increase tariffs above the listed bound rates. o How regulations can deal with food safety and animal and plant health Sanitary and Phytosanitary Measures Agreement allows countries to set their own standards. o Product standards and labelling The Technical Barriers to Trade Agreement (TBT) tries to ensure that regulations, standards, testing and certification procedures do not create unnecessary obstacles. o Subsidies, anti-dumping actions, anti-subsidy actions
9 Cost of importing Original cost of item Inspection charges Brokerage and logistics fees Complete shipping costs Tariffs Taxes Insurance Currency conversion Crating costs Bank charges Handling fees
10 Full tariff (MFN) No tariff Customs Union Quota-dependent tariffs TRQs, country-specific quotas Preferential arrangements GSP, GSP+, GSP EBA, OCTs Trade agreements EFTA/EEA, South Korea, Central America, ACP, etc.
11 Trade agreements EFTA/EEA EU and EEA member state EFTA and EEA member state EU member state provisionally applying the EEA agreement (Croatia) EFTA member state and signatory of the EEA agreement that has not ratified (Switzerland)
12 The state of EU trade partnerships and negotiations Adapted from European Commission, DG Trade (2018) Customs Unions (EU, AD, MC, SM, TR) European Economic Area (NO, IS, LI). Preferential trade agreement in place. Preferential agreement in the process of modernisation. Preferential agreement awaiting adoption or ratification. Preferential trade agreement being negotiated. Potential for free trade partnership. Stand-alone investment agreement being negotiated.
13 Where can I find tariff information? WTO database EU database (Market Access Database) MADB National databases e.g. USA: hts.usitc.gov Individual country tariff schedules
14 MADB screenshot: exporting frozen halibut to India
15 MADB screenshot: exporting frozen dogfish etc. to the USA (taxed on a weight basis)
16 Import and Export pages in the Legislation area: Export guidance Tariffs on seafood imported into the EU Rules of Origin and EU/UK Free Trade Agreements UK Exit from the EU Subscribe to our newsletters: Food Law and Seafish Brussels Soon to come: Trade and Tariff Tool in Tableau Updated country specific export guidance
17 18 Logie Mill, Logie Green Road, Edinburgh EH7 4HS TEL +44 (0) FAX +44(0)
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