Definition: Taxes on imports, excluding VAT and duties

SNA

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)
Source:
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
Created:
Updated:

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