This paper examines changes in the customs tariff structure associated with the economic reforms launched in the 1990s. It shows that while average tariffs have been reduced substantially since 1991-92, their overall dispersion across commodities has increased, leading to an increase in the peak to average ratio. It is also clear that the revenue potential is higher than the actual customs collection. There is thus a case for doing away with all exemptions in order to make the tariff structure more transparent.
