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Tariff valuation bases and trade among developing countries : do developing countries discriminate against their own trade? (Inglés)

In establishing the value of imports for tariff assessment, most countries apply duties either to the cost-insurance-freight (c.i.f.) or the free-on-board (f.o.b.) value of the traded good. One effect of using the far more common c.i.f. base is to place a disproportinate burden on countries that have higher freight and insurance costs. Distant countries often not only pay higher transport costs, but are further penalized by disproportionate tariff...
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