A tariff is a tax levied by a sovereign state on goods crossing its border — an import tariff on incoming goods or an export tariff on outgoing goods. Its parameters are: goods classification (per a tariff schedule such as the HS nomenclature), rate (ad valorem percentage, specific per-unit amount, or compound), origin rules determining applicable rate, and exemptions or preferential treatments for trading partners. It persists as statutory law, administered by customs authorities at ports of entry, with recorded collections and enforceable penalties for evasion. Unlike a general sales tax, a tariff is jurisdictional — tied to territorial crossing, not to consumption or transaction. [formal: tributum -- vectigal | substrate: behavior | horizon: a life | explicit: yes | epoch: 0.01]
Accepted ontology entry
tariff
A tariff is a tax levied by a sovereign state on goods crossing its border — an import tariff on incoming goods or an export tariff on outgoing goods. Its parameters are: goods classification (per a tariff schedule such as the HS nomenclat…
Definition
Why it is in scope
A human-made fiscal framework constructed to persist the regulation of cross-border trade volumes and the collection of revenue by imposing calculated levies on specific categories of imported goods.
Names and aliases
- tariffen · CANONICAL
Relations from this entry
- cmrc67g0300cfa9g4zxnaumnnINSTANCE_OF →
A tariff IS a specific kind of tax — namely a tax levied on goods crossing a border. A competent speaker would call a tariff a tax. Direction: specific→general, per Law 9.
- cmrbknt8d001da9g41pipqqbwSERVES →
Per Law 8d: a tariff is a tax on imported/exported goods, built and maintained for the sake of regulating and funding trade. The designed purpose is to further trade's operation through revenue and protection. Servant (tariff) → master (trade).
Relations to this entry
No accepted relations in this direction.
Record identity
- Created
- Jul 27, 2026, 7:43 PM UTC
- Content hash
- ff46c7ebdf29e2a82d274299b3d83b4ed13d216a1dd254b9978f6ad08a87b1a7