5153Duty/tax/fee type, coded

ElementBatch

Identification of the type of duty or tax or fee applicable to commodities or of tax applicable to services.

Element Details

Type ID
LengthMin 1 / Max 3
Codes
  • <>PRF
    Preference duty_self explanatory.
  • <>MCD
    Miscellaneous cash deposit_duty paid and held on deposit, by customs, during an investigation period prior to a final decision being made on any aspect related to imported goods (except valuation) by customs.
  • <>CAR
    Car tax_self explanatory.
  • <>LDP
    Light dues payable_fee levied on a vessel to pay for port navigation lights.
  • <>GST
    Goods and services tax_tax levied on the final consumption of goods and services throughout the production and distribution chain.
  • <>LOC
    Local sales taxes_assessment charges on sale of goods or services by city, borough country or other taxing authorities below state/provincial level.
  • <>IND
    Individual tax_self explanatory.
  • <>LAC
    Business license fee_government assessed charge for permit to do business.
  • <>PDB
    Provisional duty bond_anti-dumping duty paid by posting a bond during an investigation period prior to a formal decision on dumping by customs.
  • <>AAA
    Petroleum tax_self explanatory.
  • <>ILL
    Illuminants tax_tax of illuminants.
  • <>LCN
    Local construction tax_local tax for construction.
  • <>BOL
    Stamp duty (imposta di bollo)_tax required in italy, which may be fixed or graduated in various circumstances (e.g. vat exempt documents or bank receipts).
  • <>IMP
    Import tax_tax assessed on imports.
  • <>MCA
    Monetary compensatory amount_levy on common agricultural policy (ec) goods used to compensate for fluctuating currencies between member states.
  • <>TOT
    Total_self explanatory.
  • <>CAP
    Agricultural levy_levy imposed on agricultural products where there is a difference between the selling price between trading countries.
  • <>CUD
    Customs duty_duties laid down in the customs tariff, to which goods are liable on entering or leaving the customs territory (ccc).
  • <>SSS
    Shifted social securities_social securities share of the invoice amount to be paid directly to the social securities collector.
  • <>VAT
    Value added tax_a tax on domestic or imported goods applied to the value added at each stage in the production/distribution cycle.
  • <>TOX
    Turnover tax_tax levied on the total sales/turnover of a corporation.
  • <>TTA
    Tonnage taxes_tax levied based on the vessel's net tonnage.
  • <>FRE
    Free_self explanatory.
  • <>FET
    Federal excise tax_tax levied by the federal government on the manufacture of specific items.
  • <>GCN
    General construction tax_general tax for construction.
  • <>SWT
    Shifted wage tax_wage tax share of the invoice amount to be paid directly to the tax collector(s office).
  • <>OTH
    Other taxes_unspecified, miscellaneous tax charges.
  • <>STT
    State/provincial sales tax_all applicable sale taxes by authorities at the state or provincial level, below national level.
  • <>LST
    Lust tax_tax imposed for clean-up of leaky underground storage tanks.
  • <>SCN
    Special construction tax_special tax for construction.
  • <>CST
    Commodity specific tax_tax related to a specified commodity, e.g. illuminants, salts.
  • <>SUR
    Surtax_a tax or duty applied on and in addition to existing duties and taxes.
  • <>COC
    Paper consortium tax (italy)_description to be provided.
  • <>PDC
    Provisional duty cash_anti-dumping duty paid in cash prior to a formal finding of dumping by customs.
  • <>EXP
    Agricultural export rebate_monetary rebate given to the seller in certain circumstances when agricultural products are exported.
  • <>ENV
    Environmental tax_tax assessed for funding or assuring environmental protection or clean-up.
  • <>VAD
    Valuation deposit_duty paid and held on deposit, by customs, during an investigation period prior to a formal decision on valuation of the goods being made.
  • <>EXC
    Excise duty_customs or fiscal authorities code to identify a specific or ad valorem levy on a specific commodity, applied either domestically or at time of importation.
  • <>TAC
    Alcohol mark tax_self explanatory.
  • <>SUP
    Suspended duty_duty suspended or deferred from payment.
  • <>CVD
    Countervailing duty_a duty on imported goods applied for compensate for subsidies granted to those goods in the exporting country.
  • <>ADD
    Anti-dumping duty_duty applied to goods ruled to have been dumped in an import market at a price lower than that in the exporter's domestic market.