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特殊関税制度(Special Tariffs)

特殊関税制度(Special Tariffs)

不公正な貿易取引や輸入の急増等の特別の事情がある場合に、貨物・供給者・供給国等を指定して、通常の関税のほかに割増関税を賦課することにより、国内産業を保護・救済するための制度で、関税定率法においては、報復関税、相殺関税、不当廉売関税及び緊急関税が設けられている。

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© 2020 KPMG AZSA LLC, a limited liability audit corporation incorporated under the Japanese Certified Public Accountants Law and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. © 2020 KPMG Tax Corporation, a tax corporation incorporated under the Japanese CPTA Law and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

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