摘要：Relating the collected customs duty to the value of imports enables to estimate a rate of applied duty that takes into account all the pricing components and their utilisation. Indeed, this ad-valorem equivalent integrates the complex dimensions of customs duties, the measures of exemption and suspension, and those concerning preferential regimes. Processing collected duties for all the products reveals that the 1.5% rate of duty actually applied in 2003 is the same for the EU and the US. Nevertheless, it appears that the US taxes more the LDCs and the developing countries than the EU. Thus, setting aside those products which enter free of duty, the rate of taxation applied by the US is 15% and 6.2% respectively with regards to LDCs and developing countries, whereas in the EU's case it is only 3.7% and 4.1%. For the US market the sectors that are the most highly taxed upon importation are those of textiles, apparel and clothing, cotton and articles of leather, whereas for the EU it is more agricultural and food products (fruits and preserves, meats, sugars and cereals).
