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specific tax

 
 
noun [C or U] (also specific duty, specific tariff) TAX

Definition

a tax that is given as a fixed rate for each unit of a good or service, rather than based on its value: They agreed to a new specific tax on petroleum products. Imported breakfast cereals in smaller packages are subject to a specific tax rate of 12.6 cents per kilogram.
(Definition of specific tax noun from the Cambridge Business English Dictionary © Cambridge University Press)

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