FOLIO Ontology

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Identification

IRI:
https://folio.openlegalstandard.org/RBZsudYglnckzDiIt6LK2fk
Label Customs and Import Duty Payment
Preferred Label Import Tariff Payment
Identifier N/A
Alternative Labels
Border Tax Payment Customs Levy Payment Customs Tax Payment Customs and Import Duties Import Duty Payment Import Surcharge Payment

Definition

Customs and Import Duty Payment refers to taxes, stamp duties, and surcharges levied exclusively on imported products. This includes specific levies on agricultural imports in European Union member countries and payments under the Monetary Compensation Accounts (MCA) system. Customs duties collected by EU member states on behalf of the European Union are also reported under this heading. These taxes are distinct from general goods and services taxes or excises that apply to both imported and domestically produced goods.

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Additional Information

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Editorial Information

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