Policy Forum: The Basis of Customs Duties and Implications of Tariff Tensions

Eloise Brouillard ()
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Eloise Brouillard: Université de Sherbrooke

Canadian Tax Journal, 2025, vol. 73, issue 2, 333-346

Abstract: More than ever, businesses operate within a profoundly global value chain, where commercial supply chains are deployed and integrated on a worldwide scale. International trade in goods is an important element on several levels. This article explores the implications of international trade in terms of customs and, particularly, tariffs, a subject that has become widely discussed in the past months. The author provides an overview of the application basis of customs tariffs, their implications for national revenues, and their impact on the costs of acquiring goods and supply-chain strategies. Finally, in the current context, the author reflects on the implications of customs tariff pressures that began in 2018 and the new phase directly targeting Canada.

Keywords: Customs; duties; tariffs; international trade (search for similar items in EconPapers)
Date: 2025
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DOI: 10.32721/ctj.2025.73.2.pf.brouillard

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