Tariff refers to a tax levied by a country's customs on import and export goods passing through its customs territory according to the laws of that country. Tariff is generally a high-grade tax levied by the highest administrative unit in various countries at a specified tax rate. For countries with developed foreign trade, tariffs are often the main income of national taxes and even national finance. The government can impose tariffs on import and export commodities, but import tariffs are the most important and main trade measures.

1. Tariff is the tax collected from importers and exporters by the customs established by the government when import and export commodities pass through the customs territory of a country;

2. Tariffs are mandatory;

3. Tariffs are free;

The tariff is predetermined.

What's the difference between domestic tariffs and border tariffs?

1, different definitions

Frontier refers to the national space where a country exercises all national sovereignty, including territory, territorial sea and airspace.

Customs zone, also known as tax zone, customs zone, customs zone or customs zone, refers to the area where a country's customs laws and regulations can be fully implemented.

2. Spatial differences

When two or more countries form a customs union, the common border of the alliance is formed. The customs territory of each member state will cease to exist, and the customs territory of the customs union is the customs territory of each member state. Therefore, the customs territory of each member state is larger than its national territory.

A general view is that bonded areas, bonded warehouses, free ports, free zones and other areas (hereinafter referred to as bonded areas) belong to areas outside the customs territory. Therefore, the customs territory of countries (or regions below) that have established these free zones will be smaller than their borders.

To sum up, tariffs are the general name of customs laws, customs regulations, import and export tariffs and other regulations promulgated by China for the purpose of collecting and paying tariffs. It is the norm and legal expression of tariff collection management. Tariff refers to the tax levied by a country's customs on import and export commodities passing through the customs according to the relevant laws and regulations of that country. Tariff is generally a high-grade tax at the designated tax rate of the highest administrative unit in various countries. For countries with developed foreign trade, tariff is the main income of national tax revenue and even national finance. The state can impose tariffs on import and export commodities, and import tariffs are the most important and main means of trade.

Legal basis:

Twentieth "Provisional Regulations on Value-added Tax in People's Republic of China (PRC)"

Value-added tax is levied by tax authorities, and value-added tax on imported goods is levied by customs.

Value-added tax on articles brought into the country by individuals or mailed for their own use shall be levied together with customs duties. Specific measures shall be formulated by the State Council Customs Tariff Commission jointly with relevant departments.

Article 21

For taxable sales, the taxpayer shall issue a special VAT invoice to the buyer who requests the special VAT invoice, and indicate the sales amount and output tax amount respectively on the special VAT invoice.

Under any of the following circumstances, a special VAT invoice shall not be issued:

(a) the buyer of taxable sales behavior is an individual consumer;

(2) The tax exemption clause applies to taxable sales.