Qualifier Value

Qualifier values of 5153 in D01B

Duty or tax or fee type name code (an1..3)

Code specifying a type of duty, tax or fee.

Code	Description
AAA	Petroleum tax A tax levied on the volume of petroleum being transacted.
AAB	Provisional countervailing duty cash Countervailing duty paid in cash prior to a formal finding of subsidization by Customs.
AAC	Provisional countervailing duty bond Countervailing duty paid by posting a bond during an investigation period prior to a formal decision on subsidization by Customs.
AAD	Tobacco tax A tax levied on tobacco products.
AAE	Energy fee General fee or tax for the use of energy.
AAF	Coffee tax A tax levied specifically on coffee products.
AAG	Harmonised sales tax, Canadian A harmonized sales tax consisting of a goods and service tax, a Canadian provincial sales tax and, as applicable, a Quebec sales tax which is recoverable.
AAH	Quebec sales tax A sales tax charged within the Canadian province of Quebec which is recoverable.
AAI	Canadian provincial sales tax A sales tax charged within Canadian provinces which is non-recoverable.
AAJ	Tax on replacement part A tax levied on a replacement part, where the original part is returned.
ADD	Anti-dumping duty Duty applied to goods ruled to have been dumped in an import market at a price lower than that in the exporter's domestic market.
BOL	Stamp duty (Imposta di Bollo) Tax required in Italy, which may be fixed or graduated in various circumstances (e.g. VAT exempt documents or bank receipts).
CAP	Agricultural levy Levy imposed on agricultural products where there is a difference between the selling price between trading countries.
CAR	Car tax A tax that is levied on the value of the automobile.
COC	Paper consortium tax (Italy) Italian Paper consortium tax.
CST	Commodity specific tax Tax related to a specified commodity, e.g. illuminants, salts.
CUD	Customs duty Duties laid down in the Customs tariff, to which goods are liable on entering or leaving the Customs territory (CCC).
CVD	Countervailing duty A duty on imported goods applied for compensate for subsidies granted to those goods in the exporting country.
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.
EXP	Agricultural export rebate Monetary rebate given to the seller in certain circumstances when agricultural products are exported.
FET	Federal excise tax Tax levied by the federal government on the manufacture of specific items.
FRE	Free No tax levied.
GCN	General construction tax General tax for construction.
GST	Goods and services tax Tax levied on the final consumption of goods and services throughout the production and distribution chain.
ILL	Illuminants tax Tax of illuminants.
IMP	Import tax Tax assessed on imports.
IND	Individual tax A tax levied based on an individual's ability to pay.
LAC	Business license fee Government assessed charge for permit to do business.
LCN	Local construction tax Local tax for construction.
LDP	Light dues payable Fee levied on a vessel to pay for port navigation lights.
LOC	Local sales tax Assessment charges on sale of goods or services by city, borough country or other taxing authorities below state or provincial level.
LST	Lust tax Tax imposed for clean-up of leaky underground storage tanks.
MCA	Monetary compensatory amount Levy on Common Agricultural Policy (European Union) goods used to compensate for fluctuating currencies between member states.
MCD	Miscellaneous cash deposit Duty paid and held on deposit, by Customs, during an investigation period prior to a final decision being made on any aspect related to imported goods (except valuation) by Customs.
OTH	Other taxes Unspecified, miscellaneous tax charges.
PDB	Provisional duty bond Anti-dumping duty paid by posting a bond during an investigation period prior to a formal decision on dumping by Customs.
PDC	Provisional duty cash Anti-dumping duty paid in cash prior to a formal finding of dumping by Customs.
PRF	Preference duty Duties laid down in the Customs tariff, to which goods are liable on entering or leaving the Customs territory falling under a preferential regime such as Generalised System of Preferences (GSP).
SCN	Special construction tax Special tax for construction.
SSS	Shifted social securities Social securities share of the invoice amount to be paid directly to the social securities collector.
STT	State/provincial sales tax All applicable sale taxes by authorities at the state or provincial level, below national level.
SUP	Suspended duty Duty suspended or deferred from payment.
SUR	Surtax A tax or duty applied on and in addition to existing duties and taxes.
SWT	Shifted wage tax Wage tax share of the invoice amount to be paid directly to the tax collector(s office).
TAC	Alcohol mark tax A tax levied based on the type of alcohol being obtained.
TOT	Total The summary amount of all taxes.
TOX	Turnover tax Tax levied on the total sales/turnover of a corporation.
TTA	Tonnage taxes Tax levied based on the vessel's net tonnage.
VAD	Valuation deposit Duty paid and held on deposit, by Customs, during an investigation period prior to a formal decision on valuation of the goods being made.
VAT	Value added tax A tax on domestic or imported goods applied to the value added at each stage in the production/distribution cycle.