Taxes and duties on imports excluding VAT (D.212)

4.18

Taxes and duties on imports excluding VAT (D.212) comprise compulsory payments levied by general government or the Institutions of the European Union on imported goods, excluding VAT, in order to admit them to free circulation on the economic territory, and on services provided to resident units by non-resident units.

These payments include:

  1. import duties (D.2121): these consist of customs duties, or other import charges, payable according to customs tariff schedules on goods of a particular type when they enter for use in the economic territory of the country of utilisation;
  2. taxes on imports, excluding VAT and import duties (D.2122):

    this heading includes:

    (1) levies on imported agricultural products;

    (2) monetary compensatory amounts levied on imports;

    (3) excise duties and special taxes on certain imported products, provided such duties and taxes on similar products of domestic origin are paid by the producer branch itself;

    (4) general sales taxes payable on imports of goods and services;

    (5) taxes on specific services provided by non-resident enterprises to resident units within the economic territory;

    (6) profits of public enterprises exercising a monopoly over the imports of some good or service, which are transferred to the State.

Net taxes and duties on imports excluding VAT are calculated by deducting import subsidies (D.311) from taxes and duties on imports excluding VAT (D.212).