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Tax Type_ Code. Type/Code. Content
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CC
Code. Content
 
 
  
AAA
  
Petroleum tax
A tax levied on the volume of petroleum being transacted.
  
AAB
  
Provisional countervailing duty cash
Countervailing duty paid in cash prior to a formal finding of subsidization by Customs.
  
AAC
  
Provisional countervailing duty bond
Countervailing duty paid by posting a bond during an investigation period prior to a formal decision on subsidization by Customs.
  
AAD
  
Tobacco tax
A tax levied on tobacco products.
  
AAE
  
Energy fee
General fee or tax for the use of energy.
  
AAF
  
Coffee tax
A tax levied specifically on coffee products.
  
AAG
  
Harmonised sales tax, Canadian
A harmonized sales tax consisting of a goods and service tax, a Canadian provincial sales tax and, as applicable, a Quebec sales tax which is recoverable.
  
AAH
  
Quebec sales tax
A sales tax charged within the Canadian province of Quebec which is recoverable.
  
AAI
  
Canadian provincial sales tax
A sales tax charged within Canadian provinces which is non-recoverable.
  
AAJ
  
Tax on replacement part
A tax levied on a replacement part, where the original part is returned.
  
AAK
  
Mineral oil tax
Tax that is levied specifically on products containing mineral oil.
  
AAL
  
Special tax
To indicate a special type of tax.
  
AAM
  
Insurance tax
A tax levied specifically on insurances.
  
AAO
  
Provincial Cannabis Tax
A tax levied on Cannabis products
  
AAP
  
Outstanding duty interest
Fee levied due to outstanding duties to be paid
  
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.
  
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).
  
CAP
  
Agricultural levy
Levy imposed on agricultural products where there is a difference between the selling price between trading countries.
  
CAR
  
Car tax
A tax that is levied on the value of the automobile.
  
COC
  
Paper consortium tax (Italy)
Italian Paper consortium tax.
  
CST
  
Commodity specific tax
Tax related to a specified commodity, e.g. illuminants, salts.
  
CUD
  
Customs duty
Duties laid down in the Customs tariff, to which goods are liable on entering or leaving the Customs territory (CCC).
  
CVD
  
Countervailing duty
A duty on imported goods applied for compensate for subsidies granted to those goods in the exporting country.
  
ENV
  
Environmental tax
Tax assessed for funding or assuring environmental protection or clean-up.
  
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.
  
EXP
  
Agricultural export rebate
Monetary rebate given to the seller in certain circumstances when agricultural products are exported.
  
FET
  
Federal excise tax
Tax levied by the federal government on the manufacture of specific items.
  
FRE
  
Free
No tax levied.
  
GCN
  
General construction tax
General tax for construction.
  
GST
  
Goods and services tax
Tax levied on the final consumption of goods and services throughout the production and distribution chain.
  
ILL
  
Illuminants tax
Tax of illuminants.
  
IMP
  
Import tax
Tax assessed on imports.
  
IND
  
Individual tax
A tax levied based on an individual's ability to pay.
  
LAC
  
Business license fee
Government assessed charge for permit to do business.
  
LCN
  
Local construction tax
Local tax for construction.
  
LDP
  
Light dues payable
Fee levied on a vessel to pay for port navigation lights.
  
LOC
  
Local sales tax
Assessment charges on sale of goods or services by city, borough country or other taxing authorities below state or provincial level.
  
LST
  
Lust tax
Tax imposed for clean-up of leaky underground storage tanks.
  
MCA
  
Monetary compensatory amount
Levy on Common Agricultural Policy (European Union) goods used to compensate for fluctuating currencies between member states.
  
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.
  
OTH
  
Other taxes
Unspecified, miscellaneous tax charges.
  
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.
  
PDC
  
Provisional duty cash
Anti-dumping duty paid in cash prior to a formal finding of dumping by Customs.
  
PRF
  
Preference duty
Duties laid down in the Customs tariff, to which goods are liable on entering or leaving the Customs territory falling under a preferential regime such as Generalised System of Preferences (GSP).
  
SCN
  
Special construction tax
Special tax for construction.
  
SSS
  
Shifted social securities
Social securities share of the invoice amount to be paid directly to the social securities collector.
  
STT
  
State/provincial sales tax
All applicable sale taxes by authorities at the state or provincial level, below national level.
  
SUP
  
Suspended duty
Duty suspended or deferred from payment.
  
SUR
  
Surtax
A tax or duty applied on and in addition to existing duties and taxes.
  
SWT
  
Shifted wage tax
Wage tax share of the invoice amount to be paid directly to the tax collector(s office).
  
TAC
  
Alcohol mark tax
A tax levied based on the type of alcohol being obtained.
  
TOT
  
Total
The summary amount of all taxes.
  
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.
  
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.
  
VAT
  
Value added tax
A tax on domestic or imported goods applied to the value added at each stage in the production/distribution cycle.