Band 9: The tables below give information about the amount of exports (millions of tonnes) moving through Rotterdam port in Holland to various global destinations in 2002 and 2012; and also, the % rates of tax imposed on these exports by the receiving countries. Write a report for a university lecturer describing the information shown below, and make comparisons where relevant.

The tables show us the quantity of exports being transported through Rotterdam over a ten year period, and the level of taxation imposed on the goods at destination.

Regarding the volumes, total exports increased slightly, reaching 18,600 million tonnes by 2012. Within this total, however, most zones declined in volume. For example, Europe – the largest destination – declined from 6,900 million to 6,400 million, and the USA – the second highest – went down by roughly 10% to 3,900 million. China dipped slightly to 2,300 million, and Latin America dropped from 1,800 to 1,500 million. The ‘other’ zones remained static at 350 million. By marked contrast, volumes to Asia Pacific and Australasia more than trebled, hitting 2,550 and 2,300 million tonnes respectively.

Turning to taxation, we see that tax increased considerably in all the zones that showed a decline in volumes, reaching 2% in the USA, China and Latin America, and rising from 5% to 8% in Europe. The ‘other’ zones kept tax stable at 2%, while the growth zones reduced tax massively, from 5% to 2% in Asia Pacific and a fourfold decrease to 1% in Australasia.

In summary, the decade showed a clear connection between increased export volumes and reduced levels of tax.