Import tax
Import taxes are compulsory taxes levied by a state or the European Union on goods that are brought into free circulation in the economic area or on services that are provided by non-resident units for resident units.
Import taxes include:
- Customs duties and other import duties that are payable on certain goods due to customs tariffs if these are received for use in the economic area of the country of use;
- Import taxes: They include:
- Levies on imported agricultural products ( agricultural market regulation );
- Currency equalization amounts that are levied upon import;
- general and special consumption taxes on imported goods, if the same taxes on comparable domestic goods are paid by the producing unit itself;
- general sales taxes on the import of goods and services;
- Levies on certain services provided by non-resident companies to resident units in the economic territory;
- Profits transferred to the state from public companies that have a monopoly on imports of certain goods or services.
The VAT is not among the import taxes.
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- Eurostat publication, "European System of National Accounts ESA 1995" (as of March 20, 2002)