GATT Tariffs - Gatt Kanzei

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[Tariff rates and tax base]
There are two types of tariff rates: national tariff rates, which are determined by domestic law, and agreed tariff rates, which are determined individually by treaties with foreign countries. Tariffs imposed according to national tariff rates are called national tariffs (voluntary tariffs), and tariffs imposed according to agreed tariff rates are called agreed tariffs (treaty tariffs). Currently, agreed tariffs in Japan are only those based on GATT (or WTO), so they are sometimes called GATT tariffs. In GATT, when tariff reductions are decided as a result of tariff negotiations between member countries, in principle, the agreed tariff rates are applied to all GATT member countries, not just the negotiating country.

*Some of the terminology used to refer to "GATT tariffs" is listed below.

Source | Heibonsha World Encyclopedia 2nd Edition | Information

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［関税率と課税標準］
　関税率には，国内法によって定められる〈国定税率〉と，外国との条約によって個別的に決められる〈協定税率〉とがあり，国定税率によって課される関税を〈国定関税〉(自主関税)，協定税率によって課される関税を〈協定関税〉(条約関税)という。現在，日本での協定関税は，GATT(ないしWTO)によるものだけであるため〈GATT関税〉ということもある。GATTでは，加盟国相互の関税交渉の結果，関税引下げなどが決まると，原則として，その協定税率は交渉相手国だけでなく，すべてのGATT加盟国にも同様に適用される。…

※「GATT 関税」について言及している用語解説の一部を掲載しています。

出典｜株式会社平凡社世界大百科事典 第２版について | 情報