EANCOM PART III DATA ELEMENT & CODE SETS DIRECTORY   1997-07-01
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5153
  Duty/tax/fee type, coded
  Identification of the type of duty or tax or fee applicable to commodities or of tax applicable to services.

Note: If national codes needed, use in combination with 1131/3055.
 
ACT
= Alcohol tax (EAN Code)
  A tax levied specifically on alcoholic products.
EAN
CAR
= Car tax
  A tax levied on the ownership or use of cars.
+ ENV
= Environmental tax
  Tax assessed for funding or assuring environmental protection or clean-up.
EXC
= Excise duty
  Customs or fiscal authorities code to identify a specific or ad valorem levy on a specific commodity, applied either domestically or at time of importation.
GST
= Goods and services tax
  Tax levied on the final consumption of goods and services throughout the production and distribution chain.
IMP
= Import tax
  Tax assessed on imports.
OTH
= Other taxes
  Unspecified, miscellaneous tax charges.
TBT
= Tobacco tax (EAN Code)
  A tax levied on tobacco products.
EAN
VAT
= Value added tax
  A tax on domestic or imported goods applied to the value added at each stage in the production/distribution cycle.
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(c) Copyright EAN 1997