Developing countries use such export taxes and restrictions in pursuit of development policy objectives. Export taxes and restrictions take various forms such as, quotas, export prohibitions, minimum export prices, reducing/eliminating VAT rebates. Export taxes use for increase revenue, food security, keep domestic prices low, securing domestic supply, environmental reasons, further production processing/ more value added and illegal trade. China, Argentina, India, and Pakistan are the countries that account for the largest number of export restrictions. However, they differ in the type of measure applied. Whilst China has applied mostly quotas or has removed tax rebates, Argentina has made extensive use of export taxes.

 An important observation is that the heaviest users of export restrictions tend to be large or medium-sized countries. Small countries such as Rwanda, Kyrgyzstan, and Tanzania apply a lower number of measures. This may relate to the fact that their trade tends to be concentrated in fewer products, which limits the scope of the application of such measures.

In many country the most intensive use of restrictions (export taxes) to raise government revenue. However, many of the reasons behind export restrictions are not known, but the most frequent reason appears to be a desire to promote further processing/value added in national production. Variety of different types of export restrictions are found in cereals, iron and steel and other base metals and agriculture. there is a higher number of export restrictions in raw materials and less processed products.

In some countries, export restrictions, such as export duties, export bans, etc., are applied temporarily or seasonally to certain groups of goods. For example, in Argentina the export of scrap and cast iron scrap, nickel and scrap and aluminum scrap, also in China export of copper ore and concentrate and in India of iron ore and concentrate.

Following US and European sanctions in 2014, The Russian Federation Ministry of Agriculture eliminates export duties to continue wheat export growth. Studies show that various countries imposed various food export restrictions following the global financial crisis of 2007-2008. In recent years, as the EU and Australia have witnessed a crisis in food production and rising food prices in developing countries, food prices on the world markets have increased, to ensure domestic supply and inflation control. They put some of their strategy on export restrictions.

This suggests due to restrictions sanctions and the need to support domestic industries:   

• Duty to export some of the raw materials and minerals and agricultural products for the purpose of developing downstream industries, such as china and Indonesia.
• Relying on raw materials revenues in some areas to develop higher value-added industries with potential for production and export, such as Australia, brazil and south Africa.
• Take advantage of export duties, export quotas and export bans to aimed for food security
• Eliminate tax exemptions related to the export of raw materials
• Eliminate of all protections and exemptions for environmental waterborne and destructive products
• Consider issues such as the amount of processing and value added, the need for complementary industries in the country, the need for small and medium-sized industries, and their degree of pollution in determining export duties.
• Allocation of resources resulting from the elimination of tax exemptions and customs duties on exports of crude and low value added products for export protection policies (export incentives).
• Provide a list of raw materials and raw materials for industry and mining with duties and taxes annually, taking into account country strategies, conditions and requirements,

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