Definition: Taxes on imports, excluding VAT and duties


Taxes on imports, excluding VAT and duties consist of all taxes (except VAT and import duties) as defined in the GFSM/OECD classifications that become payable when goods enter the economic territory or services are delivered by non-residents to residents. They include the following:

a) General sales taxes
b) Excise duties
c) Taxes on specific services
d) Profits of import monopolies
e) Taxes resulting from multiple exchange rates (§ 7.94)
European Commission (Eurostat), International Monetary Fund (IMF), Organisation for Economic Co-operation and Development (OECD), United Nations (Statistics Division), World Bank, "System of National Accounts 2008", United Nations, New York, 2009

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