Export Tax Law and Legal Definition

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)