Tariff
The Chartered Institute of Procurement & Supply (CIPS) Glossary of procurement terms, defines a tariff as: ‘A tax paid on a particular type of import or export.’
The glossary of statistical terms, published by the Organisation for Economic Co-operation and Development (OECD), defines a tariff as: ‘…a tax imposed on a good imported into a country. A tariff may be specific, when it is levied as a fixed sum per unit of the imported good, or ad valorem, when it is applied at a percentage rate with reference to the value of the import.’
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