5153 - |
Duty/tax/fee type, coded UN/CEFACT Revision 1994A Code List |
|
| Repr: | an..3 |
| Desc: | Identification of the type of duty or tax or fee applicable to commodities or of tax applicable to services. |
| Note: | If national codes needed, use in combination with 1131/3055. |
| This table also occurs in the following versions of this standard:
D00A, D00B, D01A, D01B, D01C, D02A, D02B, D03A, D03B, D04A, D04B, D93A, D94A, D94B, D95A, D95B, D96A, D96B, D97A, D97B, D98A, D98B, D99A, D99B |
| AAA | Petroleum tax |
| Self explanatory. |
| 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. |