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Tariff

A tariff is a tax or schedule of taxes that a government applies to goods traded across its borders, used to raise revenue, protect domestic industry and influence trade flows.

Definition
A tariff is a tax or schedule of taxes that a government applies to goods traded across its borders, used to raise revenue, protect domestic industry and influence trade flows.

A tariff is a tax that a government imposes on goods traded across its borders, most commonly on imports. Tariffs are one of the main instruments of trade policy, used to raise revenue, protect domestic industries, and shape the flow of goods between countries. For businesses engaged in international trade, tariffs directly affect the cost of imported inputs and the competitiveness of finished products.

The words "tariff" and "duty" are closely related. A tariff is the published rate or schedule; the customs duty is the actual amount charged on a specific shipment under that schedule.

What Is a Tariff?

A tariff is a government-set tax applied to goods when they enter or leave a country. Each product is assigned a tariff rate based on its classification under the Harmonized System (HS Code). The tariff schedule lists these rates, and customs authorities apply them to calculate the duty payable on imports.

Tariffs influence prices, competitiveness and trade volumes. A higher tariff makes imported goods more expensive relative to local products, while a lower or zero tariff encourages imports and cross-border trade.

Types of Tariffs

  • Ad valorem tariff — charged as a percentage of the value of the goods, such as 10% of the customs value.
  • Specific tariff — a fixed charge per unit, such as an amount per kilogram, litre or item.
  • Compound tariff — a combination of ad valorem and specific charges.
  • Protective tariff — set high to shield domestic industries from foreign competition.
  • Revenue tariff — designed mainly to raise government income.

Why Governments Use Tariffs

Governments apply tariffs for several reasons: to generate revenue, to protect emerging or strategic domestic industries, to correct unfair trade practices such as dumping, and to use as leverage in trade negotiations. Tariffs can also be adjusted to manage the balance of trade or to respond to the trade policies of other countries.

How Tariffs Affect Businesses and Prices

Tariffs raise the landed cost of imported goods. For an importer, a higher tariff means a higher customs duty and a higher final price, which can reduce competitiveness. For domestic producers, tariffs on competing imports can create a price advantage. For B2B buyers, understanding the tariff on a product is essential to calculate accurate landed costs and to compare sourcing options across countries.

Tariffs and Trade Agreements

Tariffs are central to trade agreements. A free trade agreement reduces or removes tariffs on qualifying goods traded between member countries. To benefit, goods must satisfy the rules of origin and be supported by a valid Certificate of Origin. This is why buyers often compare not just the price of goods, but the tariff treatment available under different trade agreements.

Tariffs vs Customs Duty

Although the terms are often used interchangeably, there is a useful distinction. The tariff is the rate or schedule a country publishes for each category of goods. The customs duty is the specific sum a business actually pays on a given shipment, calculated by applying the tariff rate to the customs value or quantity. In everyday trade, businesses experience the tariff through the duty they pay at the border.

Conclusion

Tariffs are a fundamental part of international trade policy, shaping the cost and flow of goods across borders. By understanding tariff types, how they translate into customs duty, and how trade agreements can lower them, importers, exporters and B2B buyers can plan sourcing strategies, calculate accurate landed costs and stay competitive in global markets.

Example usage

When a country raises the tariff on imported steel, the customs duty payable on each steel shipment increases, making imported steel more expensive than local supply.

Also known as

trade tariffimport tariffcustoms tariffduty schedule

Frequently asked questions

A tariff is a tax a government places on goods that are imported or exported. It raises the cost of traded goods and is often used to protect local industries or generate revenue.

A tariff is the schedule or rate a country sets for taxing traded goods. Customs duty is the actual amount charged on a specific shipment based on that tariff.

The main types are ad valorem tariffs (a percentage of value), specific tariffs (a fixed amount per unit) and compound tariffs (a combination of both).

Governments use tariffs to raise revenue, protect domestic industries from foreign competition, respond to unfair trade practices and influence the flow of goods.

Tariffs increase the cost of imported goods, which can raise prices for buyers and make domestically produced alternatives more competitive.

Yes. Free trade agreements reduce or eliminate tariffs on qualifying goods traded between member countries, provided the goods meet the rules of origin.
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