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Discounts and allowances are reductions to a basic price of goods or services.. They can occur anywhere in the distribution channel, modifying either the manufacturer's list price (determined by the manufacturer and often printed on the package), the retail price (set by the retailer and often attached to the product with a sticker), or the list price (which is quoted to a potential buyer ...
A tariff is a tax on imports or exports of goods, often used to protect domestic industry or regulate trade. Learn about the origins, types and impacts of tariffs on economic growth and welfare.
The Harmonized System (HS) is an internationally standardized system of names and numbers to classify traded products. It is used by over 200 countries and economies for customs tariffs, trade statistics and other purposes. Learn about its structure, classification and revisions.
The impact of a 10% to 20% tariff on America's trading partners floated last week by Donald Trump has raised trade issues anew on the 2024 campaign trail.
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Cost of goods sold (COGS) is the carrying value of goods sold during a period. It includes costs of purchase, conversion and other costs associated with inventory. Learn how to determine COGS, its importance, and its accounting and tax implications.
A duty-free shop is a retail outlet that sells goods exempt from certain taxes and duties, usually to travelers who will take them out of the country. Learn about the origin, evolution and types of duty-free shops around the world, from airports to online platforms.
Learn how sales taxes are imposed, calculated, and administered at the state and local levels in the US. Find out which states and territories have sales taxes, what goods and services are taxable, and how they differ from value added taxes.
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