Tariff-Related Issues

Abstract

Tariff concessions can be undermined by a series of other obstacles erected behind a tariff wall. Even if tariffs were to be reduced from 10 per cent to 5 per cent, this would be to no avail if a border tax were to be introduced under another name, for example an import charge, a stamp duty and so on. This type of charge is subject to a ‘standstill’ under the WTO, provided the tariff on the product is bound.¹ The Uruguay Round has improved transparency and control over them by requiring that they be included in the schedules when tariffs on the same products are listed and bound at certain levels, and can give rise to claims for compensation if they are raised or new ones are introduced.