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5153 Duty or tax or fee type name code [C]
Desc: Code specifying a type of duty, tax or fee.
Repr: an..3
Code Values:
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.
+ AAN standard rate additional VAT
standard VAT calculated for an additional taxable base
when the additional taxable base is not included in the
document totals
+ 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.
Data Element Cross Reference
DataElement 5153 is used in the following Batch Composite Elements:
C241
DataElement 5153 is used in the following Interactive Composite Elements:
E020
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