Levels of Import Duty
For each dutiable product, there may be one, two, or three different levels of import duty.

Single-Column Tariff Schedule
With this system, there is only one level of import duty for each product, wherever the country of origin.

Double-Column Tariff Schedule
Below are two levels of import duty for each export.

1. Maximum-minimum form
This is where both levels of tariff are set autonomously by the foreign country, without modification by international agreement.

The higher or "maximum" level is the one that applies to imports from countries that have signed reciprocal tariff reduction agreements with the country employing this tariff system.

2. General and conventional form
Here, the higher level of duty is established autonomously.  But the lower level of duty comprises all the reduced duties granted to other countries as a result of tariff negotiations.

The higher level is the normal rate of duty. The lower level, the rate charged on imports from countries that have signed reciprocal agreements with importing country.

This lower level of tariff may also apply to products from third countries, which may be entitled by treaty to most-favored-nation treatment - that is, not having their products subject to higher import duties than those of any other country.

This system is used by, for example, the United States and Japan. With the U.S. tariff system, column-two rates apply to products from most Socialist countries, and column-one rates (negotiated rates) to all other countries.

Triple-Column Tariff Schedule
Countries which have close political ties with other countries or which have colonial possessions, may have a lower level of tariffs for goods from their affiliated countries.

This preferential system is used by, for example, the members of the British Commonwealth.

Anti-Dumping Duties

Dumping is the sale of a product abroad at a price lower than that usually charged in the home country. This may be profitable for a manufacturing firm because it enables it:

1. To engage in longer production per unit of output.

2. To sell goods that would otherwise remain unsold.

3. To sell goods at a price that covers the variable or "incremental" cost of production and marketing of each unit and also makes some contribution--however small, to the cost of plant overhead.

Exchange dumping, means a country manipulate its exchange rates to lower the selling price of its products when calculated in terms of the foreign currency.

Since these practices are naturally considered to be unfair competition by manufacturers in the country in which the goods are being dumped, the government of the foreign country will be asked to impose "anti-dumping" duties.

Anti-dumping are special duties additional to the normal ones, designed to match the difference between the price in the home country and the price abroad.

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Countervailing Duties, Customs Nomenclature
"...substantial additional charge on export is the consular fee required..."

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