Border Tax Adjustments

Border tax adjustments in Global Commerce Policy

In this regard, border tax adjustments is: refunds of, or additions to, indirect taxes (e.g. The entries on trade policy are here. Excise tax) or non-collection of dues borne by an article destined for domestic consumption if that article is exported. Such adjustments are sometimes also called drawbacks or remissions. The entries on trade policy are here. Adjustment can also be a charge levied on an imported article that equals indirect taxes (e.g. sales tax) imposed on similar domestic products. Such adjustments are not illegal under the GATT. See also export incentives.[1]

Border tax adjustmentsin the wold Encyclopedia

For an introductory overview on international trade policy, see this entry.

Resources

Notes and References

1. Dictionary of Trade Policy, “Border tax adjustments” entry (OAS)

See Also