Tariffs & Taxes

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    ITC Programme on Non-Tariff Measures

    ITC's programme on non-tariff measures (NTMs) aims at increasing transparency and help countries better understand the non-tariff obstacles to trade faced by their business sectors.

    Source: International Trade Centre (ITC)

    Businesses: Policymakers: Goods, Services, Regulation & Standards, Tariffs & Taxes,
    ITC's programme on non-tariff measures (NTMs) aims at increasing transparency and help countries better understand the non-tariff obstacles to trade faced by their business sectors.
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    The General Agreement on Tariffs and Trade (GATT 1947)

    This Appendix contains the complete text of the General Agreement together with all the amendments which became effective since its entry into force.

    Source: World Trade Organization(WTO)

    Businesses: Policymakers: Goods, Services, Regulation & Standards, Tariffs & Taxes,
    This Appendix contains the complete text of the General Agreement together with all the amendments which became effective since its entry into force.
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    The International Classification of Non-tariff Measures

    The classification of non-tariff measures presented here is a taxonomy of all those measures considered relevant in international trade today.

    Source: The United Nations Conference on Trade and Development (UNCTAD), 2019

    Businesses: Policymakers: Goods, Services, Regulation & Standards, Tariffs & Taxes,
    The classification of non-tariff measures presented here is a taxonomy of all those measures considered relevant in international trade today.
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    EU Helpdesk for SMEs

    The SME Trade Defence Helpdesk supports small and medium sized enterprises (SMEs) in the EU to both protect and enforce their rights against unfair trade practices.

    Source: European Commission

    Policymakers: Goods, Capacity Building, Tariffs & Taxes, Trade Remedies, Europe,
    The SME Trade Defence Helpdesk supports small and medium sized enterprises (SMEs) in the EU to both protect and enforce their rights against unfair trade practices.
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    SME Policy Index

    The Index identifies strengths and weaknesses in policy design and implementation, allows for comparison across countries and measures convergence towards good practices and relevant policy standards.

    Source: OECD

    Policymakers: Goods, Services, Access to Finance, Border Procedures & Trade Facilitation, Capacity Building, Contractual Disputes, Digital Trade & E-Commerce, Export Potential, Intellectual Property, Investment Facilitation, Logistics, Regional Trade Agreements, Regulation & Standards, Sustainability, Tariffs & Taxes, Trade Remedies, Europe,
    The Index identifies strengths and weaknesses in policy design and implementation, allows for comparison across countries and measures convergence towards good practices and relevant policy standards.
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    WCO Rules of Origin

    The website of World Custom Organization summarizes instruments and tools to understand Rules of Origin.

    Source: WCO

    Businesses: Policymakers: Goods, Regulation & Standards, Tariffs & Taxes,
    The website of World Custom Organization summarizes instruments and tools to understand Rules of Origin.
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    AfCFTA Rules of Origin

    The World Customs Organization, with the support of the European Union under the EU-WCO Rules of Origin Africa Programme, presents this document as a guide to the private sector to assist with the practical implementation of the AfCFTA Annex 2 on Rules of Origin of the Protocol on Trade and its relevant appendices.

    Source: EU-WCO

    Businesses: Goods, Regulation & Standards, Tariffs & Taxes, Africa,
    The World Customs Organization, with the support of the European Union under the EU-WCO Rules of Origin Africa Programme, presents this document as a guide to the private sector to assist with the practical implementation of the AfCFTA Annex 2 on Rules of Origin of the Protocol on Trade and its relevant appendices.
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    World Customs Organization Academy

     The World Customs Organization’s e-learning portal for the private sector and academia.

    Source: WCO

    Businesses: Policymakers: Goods, Services, Capacity Building, Regulation & Standards, Tariffs & Taxes,
     The World Customs Organization’s e-learning portal for the private sector and academia.
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    Mechanisms for the Effective Collection of VAT/GST

    This report is a new implementation guidance to promote the effective collection of VAT on cross-border sales.

    Source: OECD, 2017

    Policymakers: Goods, Services, Tariffs & Taxes,
    This report is a new implementation guidance to promote the effective collection of VAT on cross-border sales.
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    Role of Digital Platforms in the Collection of VAT/GST on Online Sales

    This report provides practical guidance to tax authorities on the design and implementation of a variety of solutions for digital platforms, including e-commerce marketplaces.

    Source: OECD, 2019

    Policymakers: Goods, Services, Digital Trade & E-Commerce, Tariffs & Taxes,
    This report provides practical guidance to tax authorities on the design and implementation of a variety of solutions for digital platforms, including e-commerce marketplaces.
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    Proposal on duty & tax collection on low value shipments

    This document proposes solutions based on an extensive analysis of existing best practices, carried out by the leading express delivery carriers.

    Source: Global Express Association, 2020

    Policymakers: Goods, Services, Tariffs & Taxes,
    This document proposes solutions based on an extensive analysis of existing best practices, carried out by the leading express delivery carriers.
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    Duty and Tax Collection on low value shipments Toolkits

    The Digital VAT Toolkit paves the way for an adequate taxation of digital services and goods sold online, following the internationally accepted principle of taxation at destination.

    Source: IDB, 2021

    Policymakers: Goods, Services, Tariffs & Taxes,
    The Digital VAT Toolkit paves the way for an adequate taxation of digital services and goods sold online, following the internationally accepted principle of taxation at destination.