Official definition · 官方定义
“A tariff is a form of tax imposed on imported goods or services.”[1]
— Corporate Finance Institute, CFI Resource Library · corporatefinanceinstitute.com ↗ · accessed 2026-10-25
A tariff is a tax on imported goods, paid by the importer at the border. It raises the price of the imported product and protects domestic producers, but it is also a cost that someone in the chain has to absorb.
关税是对进口商品征的税，由进口商在边境缴纳。它抬高进口商品价格、保护本国生产者，但同时也是链条上某一方必须吸收的成本。
A tariff is not paid by the exporting country; it is paid by the importer, and then split between the importer's margin, the retailer's price and the consumer. Studies of recent US tariffs found most of the cost passed into domestic prices. The second effect is slower and larger: supply chains relocate, which raises costs permanently.
关税不是出口国付的，是进口商付的，随后在进口商利润、零售价和消费者之间分摊。对美国近期关税的研究发现，大部分成本进了国内价格。
第二个效应更慢也更大：供应链搬迁，这会永久抬高成本。
| Move变动 | Where it appeared出现位置 | What it means这句话在说什么 |
|---|---|---|
| $184m | Costco Uses US$184 Million in Tariff Refunds to Lower Prices 关税 · 第 1 张术语卡 | Every dollar in this article traces back to tariffs: Costco’s US$184 million is money it had already paid at the border before the court struck the duties down. 关税在海关缴纳后会进入进口商的成本，再通过批发价、零售价部分转嫁给消费者，最终谁承担取决于定价权与替代供应商的能力。基尔研究所分析 2,500 万条货运记录后估计，美国人承担了约 96% 的关税成本，外国出口商只吸收约 4%；耶鲁预算实验室估算，关税使美国中位家庭每年多支出约 1,100 美元。 |
| — | PepsiCo to raise some prices after cuts failed to grow sales 关税 · 第 8 张术语卡 | PepsiCo is not alone: Campbell’s and Conagra also blame tariffs on imports, along with energy and fertiliser costs. 关税对食品公司的影响藏在成本表里：包装（铝罐、马口铁）、某些原料、设备都可能跨境采购。所以「成本上涨」这句话现在常常是三层叠加——能源 + 化肥 + 关税，原文里三样都点了名。读这类新闻时可以顺手判断：涨价是行业性的（大家都在涨），还是公司自己的问题（只有它在涨）。这一轮属于前者，但百事的销量数据说明它自己的问题也不小。 |
Exporters pay the tariff
The importer pays at customs; who ultimately bears it is an empirical question.
Tariffs are inflation
They are a one-time price level shift, unless they trigger retaliation or expectations.
Tariffs raise revenue predictably
Imports fall, so the revenue base shrinks.
· impose a tariff
· a 25% tariff on steel
· retaliatory tariffs
· tariff pass-through
· exemptions
impose a tariff 加征关税；a 25% tariff on steel 对钢征收 25% 关税；retaliatory tariffs 报复性关税；tariff pass-through 关税转嫁；exemptions 豁免。
· tariff vs quota
· tariff vs duty (general vs specific)
tariff 按价值比例征，quota 限量；tariff 是关税统称，duty 可指具体税项。
The administration imposed a X% tariff on imports of Y, effective from Z.
政策句：政府对 Y 进口加征 X% 关税，自 Z 起生效——effective from 是生效时间。
“Every dollar in this article traces back to tariffs: Costco’s US$184 million is money it had already paid at…”
“PepsiCo is not alone: Campbell’s and Conagra also blame tariffs on imports, along with energy and fertiliser…”