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SAD Guidelines - I47

Box 47: Calculation of taxes

Enter the tax base applicable (value, weight or other). Using, where necessary, the relevant Community codes from Annex 38, the following should be shown on each line:

  • the type of tax (e.g. import duty, VAT),
  • the tax base,
  • the rate of tax applicable,
  • the amount of tax payable,
  • the method of payment chosen (MP).

The amounts in this box must be expressed in the currency unit the code for which may appear in box 44, or, in the absence of such a code in box 44, in the currency of the Member State where the import formalities are completed.

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