Tariff valuation bases and trade among developing countries : do developing countries discriminate against their own trade? (English)

In establishing the value of imports for tariff assessment, most countries apply duties either to the cost-insurance-freight (c.i.f.) or the free-on-board (f.o.b.) value of the traded good. One effect of using the far more common c.i.f. base is to place a disproportinate burden on countries that have higher freight and insurance costs. Distant countries often not only pay higher transport costs, but are further penalized by disproportionate tariff...

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Author

Erzan,Refik;

Yeats,Alexander James;
Document Date
1990/02/28
Document Type
Policy Research Working Paper
Report Number
WPS371
Volume No
1
Total Volume(s)
1
Disclosure Date
2010/07/01
Doc Name
Tariff valuation bases and trade among developing countries : do developing countries discriminate against their own trade?
Keywords
transport cost

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Citation

Erzan,Refik; Yeats,Alexander James.

Tariff valuation bases and trade among developing countries : do developing countries discriminate against their own trade? (English). Policy, Research, and External Affairs working papers ; no. WPS 371 Washington, D.C. : World Bank Group. http://documents.worldbank.org/curated/en/650781468765597155

Tariff valuation bases and trade among developing countries : do developing countries discriminate against their own trade? (English)

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