 THE FISCAL- BUDGETARY IMPLICATIONS OF DETERMINING THE ORIGIN OF PRODUCTSFlorin Tudor ()
EuroEconomica, 2009, issue 1(22), 58-62 Abstract: The customs tariff for import is the main instrument for regulating the external commercial trade, according to the national economic benefits of the states. This practice in the international trade was ruled in Art. XI of the General Agreement for Tariffs and Trade (GATT) which also establishes that the contract parties in this agreement will not set up and support other restrictions for import exept the customs tariffs. Consequently, the customs fees for import are determined based on the customs tariff for import. The common customs tariff in the EU implies, besides applying the customs fees, a preference for third countries, on which the EU agrees. The wrong determining of the origin of products can affect the state budget, the local budget or even the fiscal features and the budget of the company. As the determining of the origin raises important problems in the practice of the customs authorities, in order to diminish the fiscal-budgetary impact, we would like to suggest to people who are interested in this a model, a possible unitary procedure for interpreting the complex provisions of the rules concerning the origin of products. Keywords: preferences; non-preference origin; mandatory information regarding the origin; preferential origin (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:dug:journl:y:2009:i:1:p:58-62c:dug:journl:y:2009:i:1:p:58-62 Access Statistics for this article More articles in EuroEconomica from Danubius University of Galati Contact information at EDIRC. |
Is your work missing from RePEc? Here is how to contribute.
Questions or problems? Check the EconPapers FAQ or send mail to .
EconPapers is hosted by the
School of Business at Örebro University.