About: Specific rate duty

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A specific rate duty is a tariff levied on imports, defined in terms of a specific amount per unit, such as cents per kilogram. By contrast, an is a charge levied on imports defined in terms of a fixed percentage of value.

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  • A specific rate duty is a tariff levied on imports, defined in terms of a specific amount per unit, such as cents per kilogram. By contrast, an is a charge levied on imports defined in terms of a fixed percentage of value. (en)
  • 従量税（じゅうりょうぜい、英語: Specific rate duty）とは、課税物件たる財などの数量（重量や個数、面積、容積など）を課税標準として税率を決定する租税ないし租税徴収方式。 (ja)
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  • Report for Congress: Agriculture: A Glossary of Terms, Programs, and Laws, 2005 Edition (en)
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  • http://ncseonline.org/nle/crsreports/05jun/97-905.pdf|author= Jasper Womach (en)
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  • A specific rate duty is a tariff levied on imports, defined in terms of a specific amount per unit, such as cents per kilogram. By contrast, an is a charge levied on imports defined in terms of a fixed percentage of value. (en)
  • 従量税（じゅうりょうぜい、英語: Specific rate duty）とは、課税物件たる財などの数量（重量や個数、面積、容積など）を課税標準として税率を決定する租税ないし租税徴収方式。 (ja)
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  • 従量税 (ja)
  • Specific rate duty (en)
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