WEll, my FRiend, you are there.
The FAIRtax IS a 23% import duty, albeit paid at the retail checkout counter! And, it is legal by GATT definitions!
That is just one of the beautiful features of the FAIRtax.
Please! I implore you, go to https://www.fairtax.org and read all about it!
A fair Tax doesn’t favor domestically produced goods. That is why a tariff is necessary. To promote domestic industry.