D15A Data Element 5153

Return Version
5153
Code specifying a type of duty, tax or fee.
AAA
A tax levied on the volume of petroleum being transacted.
AAB
Countervailing duty paid in cash prior to a formal finding of subsidization by Customs.
AAC
Countervailing duty paid by posting a bond during an investigation period prior to a formal decision on subsidization by Customs.
AAD
A tax levied on tobacco products.
AAE
General fee or tax for the use of energy.
AAF
A tax levied specifically on coffee products.
AAG
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
A sales tax charged within the Canadian province of Quebec which is recoverable.
AAI
A sales tax charged within Canadian provinces which is non-recoverable.
AAJ
A tax levied on a replacement part, where the original part is returned.
AAK
Tax that is levied specifically on products containing mineral oil.
AAL
To indicate a special type of tax.
ADD
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
Tax required in Italy, which may be fixed or graduated in various circumstances (e.g. VAT exempt documents or bank receipts).
CAP
Levy imposed on agricultural products where there is a difference between the selling price between trading countries.
CAR
A tax that is levied on the value of the automobile.
COC
Italian Paper consortium tax.
CST
Tax related to a specified commodity, e.g. illuminants, salts.
CUD
Duties laid down in the Customs tariff, to which goods are liable on entering or leaving the Customs territory (CCC).
CVD
A duty on imported goods applied for compensate for subsidies granted to those goods in the exporting country.
ENV
Tax assessed for funding or assuring environmental protection or clean-up.
EXC
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
Monetary rebate given to the seller in certain circumstances when agricultural products are exported.
FET
Tax levied by the federal government on the manufacture of specific items.
FRE
No tax levied.
GCN
General tax for construction.
GST
Tax levied on the final consumption of goods and services throughout the production and distribution chain.
ILL
Tax of illuminants.
IMP
Tax assessed on imports.
IND
A tax levied based on an individual's ability to pay.
LAC
Government assessed charge for permit to do business.
LCN
Local tax for construction.
LDP
Fee levied on a vessel to pay for port navigation lights.
LOC
Assessment charges on sale of goods or services by city, borough country or other taxing authorities below state or provincial level.
LST
Tax imposed for clean-up of leaky underground storage tanks.
MCA
Levy on Common Agricultural Policy (European Union) goods used to compensate for fluctuating currencies between member states.
MCD
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
Unspecified, miscellaneous tax charges.
PDB
Anti-dumping duty paid by posting a bond during an investigation period prior to a formal decision on dumping by Customs.
PDC
Anti-dumping duty paid in cash prior to a formal finding of dumping by Customs.
PRF
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 tax for construction.
SSS
Social securities share of the invoice amount to be paid directly to the social securities collector.
STT
All applicable sale taxes by authorities at the state or provincial level, below national level.
SUP
Duty suspended or deferred from payment.
SUR
A tax or duty applied on and in addition to existing duties and taxes.
SWT
Wage tax share of the invoice amount to be paid directly to the tax collector(s office).
TAC
A tax levied based on the type of alcohol being obtained.
TOT
The summary amount of all taxes.
TOX
Tax levied on the total sales/turnover of a corporation.
TTA
Tax levied based on the vessel's net tonnage.
VAD
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
A tax on domestic or imported goods applied to the value added at each stage in the production/distribution cycle.