A non-gateway rate is a type of import tax or duty that is imposed on goods and services that are imported into a country through entry points that are not designated as a gateway. These entry points could include land borders, inland ports, or other customs entry points.

The purpose of a non-gateway rate is to regulate trade and ensure that imported goods meet specific safety and quality standards. Non-gateway rates may also be used to protect domestic industries from foreign competition by making imported goods more expensive, which can give domestic producers a competitive advantage.

Non-gateway rates can take different forms, such as ad valor em tariffs, which are based on a percentage of the value of the imported goods, or specific tariffs, which are based on the quantity or weight of the goods. Non-gateway rates can also be used to raise revenue for the government, as import duties are a significant source of revenue for many countries.

Overall, non-gateway rates are an important tool that governments use to regulate trade and protect domestic industries. They are also an essential source of revenue for many countries.