Definition: Taxes on imports, excluding VAT and duties

Category: SNA

Taxes on imports, excluding VAT and duties consist of all taxes (except VAT and import duties) as defined in the GFSM/OECD classifications that become payable when goods enter the economic territory or services are delivered by non-residents to residents. They include the following:

a) General sales taxes
b) Excise duties
c) Taxes on specific services
d) Profits of import monopolies
e) Taxes resulting from multiple exchange rates (§ 7.94) http://ec.europa.eu/eurostat/ramon/statmanuals/files/SNA2008.pdf