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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.

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