Code specifying a type of duty, tax or fee.
Type
String (AN)
Length
Max 3 / Min 1
Codes
<> AAA
Petroleum tax
A tax levied on the volume of petroleum being transacted.
<> AAB
Provisional countervailing duty cash
Countervailing duty paid in cash prior to a formal finding of subsidization by Customs.
<> AAC
Provisional countervailing duty bond
Countervailing duty paid by posting a bond during an investigation period prior to a formal decision on subsidization by Customs.
<> AAD
Tobacco tax
A tax levied on tobacco products.
<> AAE
Energy fee
General fee or tax for the use of energy.
<> AAF
Coffee tax
A tax levied specifically on coffee products.
<> AAG
Harmonised sales tax, Canadian
A harmonized sales tax consisting of a goods and service tax, a Canadian provincial sales tax and, as applicable, a Quebec sales tax which is recoverable.
<> AAH
Quebec sales tax
A sales tax charged within the Canadian province of Quebec which is recoverable.
<> AAI
Canadian provincial sales tax
A sales tax charged within Canadian provinces which is non-recoverable.
<> AAJ
Tax on replacement part
A tax levied on a replacement part, where the original part is returned.
<> AAK
Mineral oil tax
Tax that is levied specifically on products containing mineral oil.
<> AAL
Special tax
To indicate a special type of tax.
<> 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
A tax that is levied on the value of the automobile.
<> COC
Paper consortium tax (Italy)
Italian Paper consortium tax.
<> 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
No tax levied.
<> 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
A tax levied based on an individual's ability to pay.
<> 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 tax
Assessment charges on sale of goods or services by city, borough country or other taxing authorities below state or provincial level.
<> LST
Lust tax
Tax imposed for clean-up of leaky underground storage tanks.
<> MCA
Monetary compensatory amount
Levy on Common Agricultural Policy (European Union) 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
Duties laid down in the Customs tariff, to which goods are liable on entering or leaving the Customs territory falling under a preferential regime such as Generalised System of Preferences (GSP).
<> 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
A tax levied based on the type of alcohol being obtained.
<> TOT
Total
The summary amount of all taxes.
<> 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.