Tariff refers to a tax levied on a commodity imported from another country. It earns revenues for the government and regarded as instruments to promote local industries by taxing their competitors. The benefit is accorded to the local producers by the maintenance of a domestic price at a level equal to the world price plus the tariff. (Sec. 3(m), R.A. No. 8178 as amended by R.A. No. 11203)