Additional tools
SAD Guidelines - C47
Box 47 : Calculation of taxes
First column: Type of tax
(a) The codes applicable are given below:
|
Customs duties on industrial products |
A00 |
|
Customs duties on agricultural products |
A10 |
|
Additional duties |
A20 |
|
Definitive antidumping duties |
A30 |
|
Provisional antidumping duties |
A35 |
|
Definitive countervailing duties |
A40 |
|
Provisional countervailing duties |
A45 |
|
VAT |
B00 |
|
Compensatory interest (VAT) |
B10 |
|
Interest on arrears (VAT) |
B20 |
|
Export taxes |
C00 |
|
Export taxes on agricultural products |
C10 |
|
Interest on arrears |
D00 |
|
Compensatory interest (I.e. Inward processing) |
D10 |
|
Duties collected on behalf of other countries |
E00 |
(b) Codes exclusively for national use must be composed of a numeric character followed by two alphanumeric characters according to that Member State's own nomenclature.
Last column: Method of payment
|
The following codes may be used by the Member States: |
||
|
A |
: |
Payment in cash |
|
B |
: |
Payment by credit card |
|
C |
: |
Payment by cheque |
|
D |
: |
Other (e. g. direct debit to agent's cash account) |
|
E |
: |
Deferred or postponed payment |
|
F |
: |
Deferred payment - customs system |
|
G |
: |
Postponed payment - VAT system (Article 23 Sixth VAT Directive) |
|
H |
: |
Electronic credit transfer |
|
J |
: |
Payment through post office administration (postal consignments) or other public sector or government department |
|
K |
: |
Excise credit or rebate |
|
M |
: |
Security, including cash deposit |
|
P |
: |
From agent's cash account |
|
R |
: |
Guarantee |
|
S |
: |
Individual guarantee account |
|
T |
: |
From agent's guarantee account |
|
U |
: |
From agent's guarantee - standing authority |
|
V |
: |
From agent's guarantee - individual authority |
|
O |
: |
Guarantee lodged with Intervention Agency. |
