Definition: Taxes and duties on imports, excluding VAT

SNA

Taxes and duties on imports, excluding VAT, consist of taxes on goods and services that become payable at the moment when the goods cross the national or customs frontiers of the economic territory or when those services are delivered by non-resident producers to resident institutional units.

This definition is used both in SNA 1993 (§ 15.47) and in SNA 2008 (§ 7.90).
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
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