Lenaghan, P.Asiimwe, Esther Mucwa2018-04-112024-06-052018-04-302024-06-052017https://hdl.handle.net/10566/15984Magister Legum - LLM (Mercantile and Labour Law)A tariff on imports (or customs duty) is a government imposed financial charge or tax on imported goods. It can be levied as a percentage of the import's value or as a specified tax per unit cost. Countries have debated the issue of tariffs in international trade for a long time. On one hand, tariffs are considered to be barriers to trade as they restrict market access, whereas there is also argument that they are necessary to protect or promote domestic industries against foreign competition.enUniversity of the Western Cape