Which of the following illustrates a specific duty?

• A. 6% of CIF value
• B. A 15% tariff on all goods
• C. A fixed amount per unit, such as $2 per kilogram
• D. A tariff-rate quota

Answer: (C)

A specific duty is a fixed amount charged per unit of quantity, regardless of the value of the goods. This means the duty stays the same whether the item costs more or less, as long as the quantity unit is the same. The example of a fixed amount per unit, such as $2 per kilogram, illustrates this clearly because the tax is tied to how much you import, not to how much the goods are worth.

Why this stands out among the choices: a percentage of CIF value is an ad valorem duty, which scales with the goods’ value, so it varies with price. A flat percentage on all goods is also ad valorem, again depending on value rather than quantity. A tariff-rate quota is a mixed structure that imposes a lower rate within a defined quota and a higher rate above that quota, so it isn’t simply a fixed per-unit charge.