Abstract
This dispute concerned the imposition by Colombia of a ‘compound tariff’ on the importation of certain textiles, apparel, and footwear classified under Chapters 61 through 64 of Colombia's Customs Tariff. The compound tariff was composed of an ad valorem levy, expressed as a percentage of the customs value of goods, and a specific levy, expressed in units of currency per unit of measurement. The ad valorem component of the compound tariff was 10% for all products regardless of their value; the specific component depended on price thresholds for certain textiles, apparel, and footwear, imposing a higher levy on products imported below the price threshold set out in the corresponding Chapter of Colombia's Customs Tariff.
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