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Policy Forum: The Basis of Customs Duties and Implications of Tariff Tensions

Author

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  • Eloise Brouillard

    (Université de Sherbrooke)

Abstract

More than ever, businesses operate within a profoundly global value chain, where commercial supply chains are deployed and integrated on a worldwide scale. International trade in goods is an important element on several levels. This article explores the implications of international trade in terms of customs and, particularly, tariffs, a subject that has become widely discussed in the past months. The author provides an overview of the application basis of customs tariffs, their implications for national revenues, and their impact on the costs of acquiring goods and supply-chain strategies. Finally, in the current context, the author reflects on the implications of customs tariff pressures that began in 2018 and the new phase directly targeting Canada.

Suggested Citation

  • Eloise Brouillard, 2025. "Policy Forum: The Basis of Customs Duties and Implications of Tariff Tensions," Canadian Tax Journal, Canadian Tax Foundation, vol. 73(2), pages 333-346.
    • Handle: RePEc:ctf:journl:v:73:y:2025:i:2:p:333-346
    DOI: https://doi.org/10.32721/ctj.2025.73.2.pf.brouillard
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