Tariff
In contrast, in economic theory tariffs are viewed as a primary element in international trade with the function of the tariff being to influence the flow of trade by lowering or raising the price of targeted goods to create what amounts to an artificial competitive advantage. When tariffs are viewed and used in this fashion, they are addressing the country's and the competitors' respective economic healths in terms of maximizing or minimizing revenue flow rather than in terms of the ability to generate and maintain a competitive advantage which is the source of the revenue. As a result, the impact of the tariffs on the economic health of the country are at best minimal but often are counter-productive.
Import Surtaxes
Import surtaxes, also known as special tariffs, are extra taxes on top of the normal import tax of imported goods, with the extra taxes being reserved for some purposes. They are different from import duty, which is not reflected in the customs tariff and is set for a specific purpose. Often, they depend on their level of taxation, which is the specific purpose for their collection. They are usually temporary or one-off.