Taxes on products, except VAT and import taxes (D.214)

4.19 Definition:

Taxes on products, except VAT and import taxes (D.214) consist of taxes on goods and services that become payable as a result of the production, export, sale, transfer, leasing or delivery of those goods or services, or as a result of their use for own consumption or own capital formation.

4.20 This heading includes, in particular:

1. excise duties and consumption taxes (other than those included in taxes and duties on imports);
2. stamp taxes on the sale of specific products, such as alcoholic beverages or tobacco, and on legal documents or cheques;
3. taxes on financial and capital transactions, payable on the purchase or sale of non-financial and financial assets, including foreign exchange. They become payable when the ownership of land or other assets changes, except as a result of capital transfers (mainly inheritances and gifts). They are treated as taxes on the services of intermediaries;
4. car registration taxes;
5. taxes on entertainment;
6. taxes on lotteries, gambling and betting, other than those on winnings;
7. taxes on insurance premiums;
8. other taxes on specific services: hotels or lodging, housing services, restaurants, transportation, communication, advertising;
9. general sales or turnover taxes (excluding VAT type taxes): these include manufacturers' wholesale and retail sales taxes, purchase taxes, turnover taxes;
10. profits of fiscal monopolies which are transferred to the State, except those exercising a monopoly over the imports of some good or services (included in D2.122). Fiscal monopolies are public enterprises which have been granted a legal monopoly over the production or distribution of a particular kind of good or service in order to raise revenue and not in order to further the interests of public economic or social policy. When a public enterprise is granted monopoly powers as a matter of deliberate economic or social policy because of the special nature of the good or service or the technology of production – for example, public utilities, post offices and telecommunications, railways and so on – it should not be treated as a fiscal monopoly. As a general rule, fiscal monopolies are typically engaged in the production of goods or services which may be heavily taxed in other countries; they tend to be confined to the production of certain consumer goods (alcoholic beverages, tobacco, matches, etc.) or fuels;
11. export duties and monetary compensatory amounts collected on exports.