FISCAL AND

NON FISCAL
BARRIERS

Dildar Hussain
Gm-09/17
MBA 3rd Semester
contents
INTRODUCTION
FISCAL BARRIERS
NON FISCAL BARRIERS
CONCLUSION
Fiscal barrier
 It is a monetary or financial charge levied o0n
goods inflowing into a EU member state.
 It is not levied on domestic goods such fiscal
barriers are prohibited by the existence of the
customs union as set up by Article 23EC.
 The two main forms of fiscal barriers are custom
duties being a charge levied on goods simply by
virtue of crossing a border, and internal taxation,
being taxes levied on goods that are not levied on
equivalent.
 CUSTOM DUTIES
Article 25 EC (ex Art 12) provides that ‘Custom
duties on imports and exports and charges
having equivalent effect shall be prohibited
amongst Member States. Custom duties inflict a
pecuniary burden upon the price of imported
and exported goods which hinders trade and
displays a barrier to trade custom duties.
 INTERNAL TAXATION
• The second form of fiscal barrier is internal
taxation which falls under Article 90 EC which
provides that; “No Member State shall impose,
directly or indirectly, on the products of other
Member States any internal taxation of any kind
in excess of that imposed directly or indirectly
on similar domestic products.
Non-FISCAL barrier
• Non-fiscal barriers do not involve a monetary
payment or charge. They include quantitative
restriction and measures having equivalent
effect. 'Quantitative restriction and measures
having equivalent effect are not pecuniary
barriers-they do not involve duties, tariffs, taxes,
etc. They comprise physical and technical
barriers to trade.
conclusion
Constraint Of International Marketing
REFERENCE
https://en.m.wikipedia.org/wiki/Fiscal
browsed on 14&15november2018
https://www.lawteacher.net/free-law-
essays/european-law/the-european-
union.php browsed on 16november2018