PROFILE OF PHILIPPINE TARIFF SYSTEM
Originated from Old Spanish coast town of Tarifa, 21 miles from Gibraltar, which received its name in the Arab who are said to named it after “Tariff Iban Malik”.
Like Gibraltar, Tarifa is a high promontory and is connected to the coast only by a narrow cause way, easily defended. When the moors, many centuries ago, founded the town of Tarifa, they prepared the way for a system that is probably the most important factor in the international trade. As the name suggest, this factor is the tariff.
In the days when commerce began to expand in the mediteranean, a gang of racketeers made Tarifa their headquarters, held up all merchant ships at this point and levied tribute according to a fixed rate on all merchandise passing in and out of the Straits of Gibraltar. The mariners called this tribute a tariff and the word became current in England whose vessels formed the majority in the merchant trade.
The word has adopted, doubtless for same reason, into the Spanish tarifa (price list, rate book) Portuguese tarifa (schedule), French tarifa or tariff rate and Italian tarifa (price list), the government of Europe began to make similar levies on imports and tariff became a prolific source of revenue. The tariff system was already established in the Old World when the American colonies were founded.
In the days of the Moors, the tariff was little better than to hold up. The fierce fighters of Tarifa levied at will. Because of its position, steady and fruitful source of revenue it controlled, Tarifa was the scene of much warfare and changed hands many times in its early history.
Origin of the word “Customs”
The word’s original sense, “habitual practice” developed various secondary associations, including customary tax (whence customs duties)
Background of levying customs duties
The practice of levying duties upon commodities crossing a political frontier goes back to ancient times. At first such duties...
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