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An export tax is a duty collected on exported goods. It is placed on any item or merchandise leaving the country through trade. Export taxes can be set on a specific or an ad valorem basis.
An export tax is a necessary expense from the place of shipment in the country of export to the place of delivery in the country of importation. [International Packers, LTD. v. United States, 52 Cust. Ct. 472, 476 (C.C.P.A. 1964)