Variable Charges
Taxes or levies aimed at bringing the market prices of imported products in line with the prices of corresponding domestic products. Primary commodities may be charged per total weight, while charges on processed foodstuffs can be levied in proportion to the primary product contents in the final product.
a. Variable Levies
A tax or levy whose rate varies inversely with the price of imports: It is applied mainly to primary products. It may be called flexible import fee.
b. Variable Components
A tax or levy whose rate includes a fixed component and a variable component: These charges are applied mainly to processed products where the variable part is applied on the primary products or ingredients included the final product. It may be called compensatory element.
c. Variable Charges Not Elsewhere Specified