| Through tax known as "transit tariff." When he refers to the country through its territory of goods, levied by their customs transit tax. Transit tariffs are generally tax those with special or favorable terrain for through their waters, ports, foreign goods imposed by the land. Not only can increase transit tariffs imposed its own revenues, but also can be transferred to tax goods exporting or importing countries, affecting their ability to compete in the international market. Transit tariff is characterized by relatively low tax rates, it is because, (1) the transit tax rate is too high, the price of goods in transit necessarily a big increase, which results not only seriously damaged the economic interests of exporting and importing countries, and the transit of goods will decrease due to excessive taxation, thereby reducing transit tariff revenues. (2) State of transit tariff rates levied excessive or too high, is bound to lead to retaliation from other countries, so that hit the country's export trade, and thus transit from a low tax levied only with people easily, but also to create their own good terms of trade. It is based on these considerations, the General Agreement on Tariffs and Trade expressly exclude transit tax should be among the Parties. |
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