Import duty incidence
Using National Accounts data and static input-output analysis we assess the extent of shifting the incidence of Dutch import duties to foreign customers and global tariff incidence on final demands. About 70% of the tariffs collected in the Netherlands are paid by foreign customers, mainly those in other EU-countries. While the Dutch export the incidence of most of the import duties that they collect, they also import duties levied elsewhere in the EU. Assessing tariff incidence globally we conclude that Dutch tariff incidence is in line with the incidence in the other member states of the European Union. We extensively explain the computational procedures followed.
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