The Customs Tariff
Implications for Business, Government, and Trade
Will be published approx. on 3. November 2026
432 pages
E-Book
978-1-040-96472-9 (ISBN)
Description
This book offers a comprehensive examination of the Customs Tariff-its structure, purpose, and role in global trade by combining economic theory, international governance, practical application, and contemporary policy issues. It begins by introducing the fundamentals of the Customs Tariff and the economic principles behind supply, demand, and the impact of unit taxes such as import duties. It then explores the global institutions that shape tariff policy: the World Trade Organization (WTO) and the World Customs Organization (WCO), explaining their roles in regulating international trade and maintaining the Harmonized System used worldwide.
A substantial portion of the book focuses on the structure and mechanics of the tariff itself, including commodity codes, General Interpretative Rules (GIRs), duty rates, tariff engineering, quotas, and non-tariff measures such as anti-dumping and countervailing duties. It explains how tariffs function as fiscal tools, regulatory mechanisms, and political instruments-covering topics like tariff inversion, protectionism, and the weaponization of tariffs in foreign policy.
The book also addresses modern trade challenges, including supply-chain risk, rules of origin, trade creation and diversion, and the operation of free-trade agreements and customs unions. It highlights the importance of competence and awareness among traders and customs professionals when navigating tariff systems. Later chapters examine recent U.S. tariff policies, including Section 301 and 232 actions, and discuss how tariffs are used to protect domestic industries or influence international behavior. The book concludes by considering the growing role of artificial intelligence in tariff classification and compliance, and reflects on the future of tariff policy in an evolving global trade environment.
A substantial portion of the book focuses on the structure and mechanics of the tariff itself, including commodity codes, General Interpretative Rules (GIRs), duty rates, tariff engineering, quotas, and non-tariff measures such as anti-dumping and countervailing duties. It explains how tariffs function as fiscal tools, regulatory mechanisms, and political instruments-covering topics like tariff inversion, protectionism, and the weaponization of tariffs in foreign policy.
The book also addresses modern trade challenges, including supply-chain risk, rules of origin, trade creation and diversion, and the operation of free-trade agreements and customs unions. It highlights the importance of competence and awareness among traders and customs professionals when navigating tariff systems. Later chapters examine recent U.S. tariff policies, including Section 301 and 232 actions, and discuss how tariffs are used to protect domestic industries or influence international behavior. The book concludes by considering the growing role of artificial intelligence in tariff classification and compliance, and reflects on the future of tariff policy in an evolving global trade environment.
More details
Language
English
Place of publication
London
United Kingdom
Publishing group
Taylor & Francis Ltd
Target group
Professional and scholarly
Product notice
Reflowable
Illustrations
6 Tables, black and white; 2 Line drawings, black and white; 2 Illustrations, black and white
ISBN-13
978-1-040-96472-9 (9781040964729)
Copyright in bibliographic data is held by Nielsen Book Services Limited or its licensors: all rights reserved.
Schweitzer Classification
Other editions
Additional editions
Book
approx. 11/2026
1st Edition
Productivity Press
€66.00
Not yet published
Book
approx. 11/2026
1st Edition
Productivity Press
€160.50
Not yet published
Person
Mark Rowbotham is an international consultant, trainer, and writer specializing in Customs and Excise compliance and risk, as well as related areas such as international trade, import and export controls, VAT on cross-border transactions, offshore Oil & Gas/Renewables, defense, security, and marine logistics. He has extensive experience in the government, commercial, and academic sectors. His work focuses on compliance, control, procedural, and risk management issues in Customs and Excise-including export controls and licensing, import duty reliefs, and rules of origin-and he provides consultancy and training in these areas, as well as in international trade, supply chain operations, and indirect taxation.
He is also a specialist in Freeports and Free Zones in the UK and abroad and has presented papers on the subject at multiple conferences. His book on Freeports and Free Zones was published in February 2022, followed by a book on international trade and customs risk in 2025.
He began his career as an officer in HM Customs & Excise, managing import and export controls on maritime freight entering and leaving UK ports. In 2000, he became an independent consultant and trainer, focusing on customs compliance, procedures, and documentation. He continues to advise on these issues and provides training and consultancy in related areas, including withholding tax and double taxation.
He earned a master's degree in international relations in 1995 and a graduate qualification from the Institute of Export in 1992. He is also a member of the UK Customs Practitioners Group.
Rowbotham has written extensively on customs, export controls, and international supply chain compliance for numerous trade and logistics publications. He has authored four books: Introduction to Marine Cargo Management (2008; second edition, 2015); Introduction to Cybernetic Synergy (2021), which explores the use of cybernetics in business; Freeports and Free Zones (2022); and a book on marine break-bulk cargo management.
He has advised several UK Chambers of Commerce on customs, VAT, and international trade. He frequently delivers consultancy, training courses, seminars, and webinars on these subjects, as well as on tax and revenue risk management and export control requirements. He is an accredited trainer in Customs and International Trade for the British Chambers of Commerce and advises multiple organizations on customs, excise, and VAT procedures related to international trade.
He is also a specialist in Freeports and Free Zones in the UK and abroad and has presented papers on the subject at multiple conferences. His book on Freeports and Free Zones was published in February 2022, followed by a book on international trade and customs risk in 2025.
He began his career as an officer in HM Customs & Excise, managing import and export controls on maritime freight entering and leaving UK ports. In 2000, he became an independent consultant and trainer, focusing on customs compliance, procedures, and documentation. He continues to advise on these issues and provides training and consultancy in related areas, including withholding tax and double taxation.
He earned a master's degree in international relations in 1995 and a graduate qualification from the Institute of Export in 1992. He is also a member of the UK Customs Practitioners Group.
Rowbotham has written extensively on customs, export controls, and international supply chain compliance for numerous trade and logistics publications. He has authored four books: Introduction to Marine Cargo Management (2008; second edition, 2015); Introduction to Cybernetic Synergy (2021), which explores the use of cybernetics in business; Freeports and Free Zones (2022); and a book on marine break-bulk cargo management.
He has advised several UK Chambers of Commerce on customs, VAT, and international trade. He frequently delivers consultancy, training courses, seminars, and webinars on these subjects, as well as on tax and revenue risk management and export control requirements. He is an accredited trainer in Customs and International Trade for the British Chambers of Commerce and advises multiple organizations on customs, excise, and VAT procedures related to international trade.
Content
Chapter 1: Introduction Chapter 2: Economic Theory and Unit Taxes Chapter 3: The WTO Chapter 4: The WCO Chapter 5: The Tariff, Its Structure and Cost Implications Chapter 6: Tariff GIRS Chapter 7: The Purpose of The Tariff Chapter 8: Navigating The Tariff: Competence And Awareness Chapter 9: Duty Rates and Their Calculation Chapter 10: Tariff Inversion and Reversed Cascading Chapter 11: Tariff Engineering Chapter 12: Quotas Chapter 13: Anti-Dumping and Countervailing Duties Chapter 14: The Tariff as a Political Tool - The Weaponisation of the Tariff Chapter 15: Understanding Section 301 And 232 Tariffs Chapter 16: Tariffs And Protectionism Chapter 17: Supply Chain Risk and Origin Chapter 18: Selective Trade: Trade Creation and Trade Diversion Chapter 19: The Viner Principle Chapter 20: Free Trade Agreements and Customs Unions Chapter 21: Origin Chapter 22: The Tariff And AI Chapter 23: The Future Glossary
