* 5153 Duty/tax/fee type, coded Desc: Identification of the type of duty or tax or fee applicable to commodities or of tax applicable to services. Repr: an..3 AAA Petroleum tax Self explanatory. + AAB Provisional countervailing duty cash Countervailing duty paid in cash prior to a formal finding of subsidization by Customs. 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 Self explanatory. COC Paper consortium tax (Italy) Description to be provided. 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 Self explanatory. 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 Self explanatory. 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 taxes Assessment charges on sale of goods or services by city, borough country or other taxing authorities below state/provincial level. LST Lust tax Tax imposed for clean-up of leaky underground storage tanks. MCA Monetary compensatory amount Levy on Common Agricultural Policy (EC) 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 Self explanatory. 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 Self explanatory. TOT Total Self explanatory. 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.
Index of D.95A data elements