IMPORT–EXPORT CLAUSE

import–export clause

Import–Export Clause. U.S. Const. art. I, § 10, cl. 2, which prohibits states from taxing imports or exports. • The Supreme Court has liberally interpreted this clause, allowing states to tax imports as long as the tax does not discriminate in favor of domestic goods. — Also termed Export Clause. [Cases: Customs Duties 1–2. C.J.S. […]

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import-export clause

glossary / IMPORT–EXPORT CLAUSE, 进出口条款

import-export clause 〈美〉进出口条款美国宪法第一条第十款第三项规定，任何一州，未经国会同意，不得对进出口货物征收任何进口税〔imposts〕或关税〔duty〕，但为执行本州检查法律所绝对必要者，不在此限。任何一州对进出口货物所征全部关税和进口税的纯收益均应充作合众国国库之用。

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