Page 110 - DECO503_INTERNATIONAL_TRADE_AND_FINANCE_HINDI

vUrjkZ"Vªh; O;kikj ,oa foÙk

uksV lhfer vFkZ esa dh gSA muosQ 'kCnksa esa] ¶iz'kqYd djksa dh os ek=kk,¡ gSa tks ,d jk"Vª }kjk fons'kh vk;krksa ij yxk;h
tkrh gSaA¸ 1
foLr`r vFkZ esa iz'kqYd dk vk'k; leLr rVdjksa ls gS ftuesa vk;kr dj] fu;kZr dj ,oa ifjogu dj
(Transit Duty) 'kkfey gksrs gSaA ifjogu dj ml eky ij yxk;k tkrk gS tc fdlh ns'k ls eky vius xUrO;
LFkku dks tkrs gq, fdlh rhljs ns'k ls xqtjrk gSA ;g dj vc yksdfiz; ugha gSA fu;kZr dj] izkFkfed mRiknu
djus okys ns'kksa }kjk ;k rks vk; izkIr djus osQ fy, vFkok laj{k.k osQ fy, yxk;s tkrs gSaA ij buesa vk;kr dj
gh yksdfiz; ,oa izpfyr gS tks oLrqvksa osQ vk;kr ij yxk;s tkrs gSaA

iz'kqYd osQ izdkj (Types of Tariffs)
iz'kqYd

↓ ↓ ↓

I II III
olwyh osQ vk/kj ij iz;ksx ekun.M osQ vk/kj ij mís'; osQ vk/kj ij
↓ ↓ ↓

1- fof'k"V iz'kqYd 1- ,dkdh LrEHk iz'kqYd 1- vk; osQ fy, iz'kqYd
2- ewY;kuqlkj iz'kqYd 2- nksgjk ;k cgqLrEHkh iz'kqYd 2- laj{k.k osQ fy, iz'kqYd
3- fefJr iz'kqYd 3- lkekU; ,oa ikjEifjd iz'kqYd
4- Ük`a[kykc¼ njksa okyk iz'kqYd

I. olwyh osQ vk/kj ij iz'kqYd (Tariff on Levy Criterion)
olwyh osQ vk/kj ij iz'kqYd dks fuEu pkj oxks± esa ck¡Vk tk ldrk gSμ
(1) fof'k"V iz'kqYd (Specific Tariff)μtks rVdj vk;kr dh tkus okyh oLrq dh izR;sd bdkbZ osQ uki]
rkSy ;k la[;k osQ vk/kj ij yxk;k tkrk gS mls fof'k"V iz'kqYd dgrs gSaA mnkgj.k osQ fy,] diM+s ij
10 iSls izfr ehVj] LVhy ij 15 #i;s izfr fDo.Vy] iSVªksy ij 20 iSls izfr yhVj] vkfnA bu rVdjksa
dk Hkkj vk;kr dh tkus okyh oLrqvksa dh dherksa osQ mPpkou ij fuHkZj jgrk gSA eUnh osQ le; fof'k"V
'kqYd laj{k.k dks izksRlkgu nsrs gSa tcfd rsth osQ le; budk foijhr izHkko gksrk gSA
(2) ewY;kuqlkj iz'kqYd (Ad valorem Tariff)μtks 'kqYd oLrqvksa osQ ewY; osQ vk/kj ij yxk;s tkrs gSa
ewY; vk/kfjr iz'kqYd dgykrs gSaA nwljs 'kCnksa esa] tc iz'kqYd oLrq osQ ewY; osQ ,d fuf'pr izfr'kr
osQ :i esa yxk;k tkrk gS] rc mls ewY;kuqlkj iz'kqYd dgrs gSaA mnkgj.k osQ fy,] eksVjdkj vFkok
jsfM;ks osQ ewY; ij 10 izfr'kr rVdj bl Js.kh esa vkrs gSaA bl iz'kqYd dk lkisf{kd Hkkj vk;kr fd;s
tkus okys eky osQ ewY; esa mPpkopu gksus osQ lkFk ifjo£rr ugha gksrkA ewY;kuqlkj iz'kqYd U;k;iw.kZ
gksrk gS D;ksafd bl dj dk vf/d Hkkj /uh oxZ ij iM+rk gS tks foykflrk dh oLrqvksa dk vfèkd
vk;kr djrs gSaA
(3) fefJr iz'kqYd (fof'k"V ,oa ewY; ij vk/kfjr iz'kqYd) (Combined-Specific and Ad valorem
Tariff)μfefJr iz'kqYd osQ vUrxZr vk;kfrr oLrqvksa ij dj ;k rks fof'k"V iz'kqYd vFkok ewY; ij
vk/kfjr iz'kqYd dh nj ls tks Hkh Øe gks] yxk;k tkrk gSA tSls #bZ ij iz'kqYd ;k rks 50 #i;s izfr
xkaB dh nj ls vFkok ewY; osQ vk/kj ij 10 izfr'kr dh nj ls yxk;k tk,] tks Hkh de gksA

1. “Tariff can be defined as a schedule of duties levied upon the importation of goods into a given
country from abroad.”

104 LOVELY PROFESSIONAL UNIVERSITY