It's an accepted international norm to charge VAT on import and rebate VAT on export, such that goods from different countries can be competed on a level playing field.
However, is it the same with other kinds of taxes on goods, such as excises and tariffs? The questions specifically are:
- Is it a norm to have the excise of a product rebated when exported, such that the country can remain competitive on the international market while inhibiting domestic usage?
- Is it a norm for a country to reverse charge a tariff when exporting goods produced domestically, if a tariff will normally be imposed on importing the equivalent product arriving in other countries? A hypothetical example is that, a country which charges 5% tariff on the import price on electronic products subsidies (1 / 1.05) of the export price to domestic producers exporting their product, such that domestic producers and international producers compete on the same basis either within or outside the country.
- Is it a norm for a country to subsidy the tariff when goods are exporting to another country which will charge tariff? A hypothetical example is that, country B charges 10% tariff on agricultural products produced and shipped from country A, and country A responds by rebating the tariff paid by local producers when they ship the products to country B.