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TAXES AND DUTIES ON IMPORTS

Statistics Directorate    
French Equivalent: Impôts et droits sur les importations

Definition:
Taxes and duties on imports, excluding value added tax, consist of taxes on goods and services that become payable at the moment when the goods cross the national or customs frontiers of the economic territory or when the services are delivered by non-resident producers to resident institutional units.

Source Publication:
SNA 15.47 [7.49, 7.64].

Hyperlink:
http://esa.un.org/unsd/sna1993/introduction.asp

Statistical Theme: National accounts

Created on Tuesday, September 25, 2001

Last updated on Friday, April 19, 2002