Import equalization levy (border tax on imports)

Payment imposed on importers, especially in times of foreign exchange control, with the aim of making purchases abroad more expensive, thus restricting imports and forcing companies to use goods produced in their own currency area. – Mainly payable by individuals on entry, the difference between the purchase price of a good in a low-tax country and the prevailing price in the importing country. – See skimming amount, exchange rate surveillance, forced exchange rate.

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University Professor Dr. Gerhard Merk, Dipl.rer.pol., Dipl.rer.oec.
Professor Dr. Eckehard Krah, Dipl.rer.pol.
E-mail address: info@ekrah.com
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Zitieren

Merk, G. (Hrsg.): „Import equalization levy (border tax on imports)“. In: Finanz- und Wirtschaftslexikon. https://www.gerhardmerk.de/import-equalization-levy-border-tax-on-imports/ (Stand: 25.07.2023).

Die von Universitätsprofessor Dr. Gerhard Merk begründete Sammlung wird seit Herbst 2014 von Professor Dr. Dr. h.c. Eckehard Krah redaktionell fortgeführt und um neue Begriffe ergänzt. Sollten Sie Fehler entdecken oder sonstige Hinweise haben, schreiben Sie an: info@ekrah.com

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