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Collected Customs Duties: The Level of Taxation on Imports Applied by the US and the EU

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  • Jacques Gallezot
  • Vincent Aussilloux

Abstract

Relating the collected customs duty to the value of imports enables the estimation of a rate of applied duty that takes into account all pricing components and their use. Indeed, this ad valorem equivalent integrates the complex dimensions of customs duties, the measures of exemption and suspension, and those concerning preferential regimes. Processing collected duties for all the products reveals that the 1.5 per cent rate of duty actually applied in 2003 is the same for the EU and the US. Nevertheless, it appears that the US taxes more the least developed countries (LDCs) and developing countries than does the EU. Thus, setting aside those products which enter free of duty, the rate of taxation applied by the US is 15 per cent and 6.2 per cent respectively with regards to LDCs and developing countries, whereas in the EU it is only 3.7 per cent and 4.1 per cent. In the US market the sectors that are the most highly taxed upon importation are textiles, apparel and clothing, cotton and articles of leather, whereas in the EU it is more agricultural and food products (fruits and preserves, meats, sugars and cereals).

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  • Jacques Gallezot & Vincent Aussilloux, 2008. "Collected Customs Duties: The Level of Taxation on Imports Applied by the US and the EU," The World Economy, Wiley Blackwell, vol. 31(9), pages 1208-1225, September.
    • Handle: RePEc:bla:worlde:v:31:y:2008:i:9:p:1208-1225
    DOI: 10.1111/j.1467-9701.2008.01119.x
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    1. Paul Brenton & Miriam Manchin, 2014. "Making EU Trade Agreements Work: The Role of Rules of Origin," World Scientific Book Chapters, in: INTERNATIONAL TRADE, DISTRIBUTION AND DEVELOPMENT Empirical Studies of Trade Policies, chapter 14, pages 299-313, World Scientific Publishing Co. Pte. Ltd..
    2. Fabien Candau & Sébastien Jean, 2005. "What Are EU Trade Preferences Worth for Sub-Saharan Africa and Other Developing Countries?," Working Papers 2005-19, CEPII research center.
    3. Mohamed Hedi Bchir & Sébastien Jean & David Laborde, 2006. "Binding Overhang and Tariff-Cutting Formulas," Review of World Economics (Weltwirtschaftliches Archiv), Springer;Institut für Weltwirtschaft (Kiel Institute for the World Economy), vol. 142(2), pages 207-232, July.
    4. Jacques Gallezot & Vincent Aussilloux, 2008. "Collected Customs Duties: The Level of Taxation on Imports Applied by the US and the EU," The World Economy, Wiley Blackwell, vol. 31(9), pages 1208-1225, September.
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    1. Jacques Gallezot & Vincent Aussilloux, 2008. "Collected Customs Duties: The Level of Taxation on Imports Applied by the US and the EU," The World Economy, Wiley Blackwell, vol. 31(9), pages 1208-1225, September.

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