Double-Column Tariff

Double-Column Tariff and the GATT Policy Negotiations

In relation to the GATT Policy Negotiations, Christopher Mark (1993) provided the following explanation and/or definition of Double-Column Tariff: A tariff schedule listing two duty rates for some or all commodities. In any given case, the applicable rate depends on the exporting country's trade relationship with the importing country.

Double Column Tariff in International Trade

Meaning of Double Column Tariff, according to the Dictionary of International Trade (Global Negotiator): A tariff schedule listing two duty rates for some or all commodities. Under such arrangements imports may be taxed at a higher or lower rate, depending on the importing country's trade relationship with the exporting country.