GATT General Agreement on Tariffs and Trade

Overall, NTBs have almost replaced tariff barriers in manufacturing sectors.

It is incumbent upon the Directorate General of Customs and Special Taxes on the Consumption (DGAIEC) The Portuguese Board of Customs Ministry of Finance.

Meanwhile, with the reduction of general tariff level, especially the import tariff reduction of medicine and consumer goods, the taxable items and tax rate for import tax on imported goods would be reduced accordingly.

Frequency of occurrence, for instance, could be represented by the share of total tariff lines containing an NTB. Coverage would then be measured by the share of imports affected by an NTB as a percentage of total imports.

According to the headquarters of the Office des Douanes et Accises in Kinshasa, the excise taxes for the smuggled cigarettes amount to approximately 230,000.

Our country will reduce the MFN tariff rate for some goods from November 1, and the general tariff level will be reduced to 7.5 .

(c) The 1890 treaty providing for an international union for the publication of customs tariffs the precursor to the General Agreement on Tariffs and Trade (GATT) and signed by almost all of the States in the world may have been suspended in some respects between some of the parties to it during World War II, but it appears to have returned to full force with the cessation of hostilities

10B. International Trade Centre UNCTAD GATT

Date of application of tariff rate for transit goods will be worked out by the Customs General Administration separately.

Director General, International Taxation Department, State Administration of Taxation.

Interim Commission for the International Trade Organization General Agreement on Tariffs and Trade

Committee members have consulted periodically with the General Agreement on Tariffs and Trade (GATT) and other agencies.

Today, a reporter learned from the State Administration of Taxation (SAT) that as of the end of June this year, the tax authorities at all levels have announced a total of 2,470 illegal blacklist cases.

The tax authorities in the comprehensive pilot regions would strengthen the tax exemption management for export goods based on the electronic information on export goods declaration provided by the State Administration of Taxation.

Period of supervision of special goods entitled to duty exemption or reduction will be specified by the Customs General Administration.

1. Taxation and customs

(a) Substantial reductions of tariffs, the rolling back of tariff peaks and the removal of tariff escalation

ICITO GATT Interim Commission for the International Trade Organization General Agreement on Tariffs and Trade

The reporter learned from the Tariff Commission of the State Council that the general tariff level in our country was reduced from 9.8 of the previous year to 7.5 , by an average of 23 after several continuous independent adjustments.

Office des douanes et accises

Market access Tariffs and non tariff barriers

Lan Min, the head of Personal Income Tax Division of Shanghai Tax Bureau of the State Administration of Taxation, said.

The group was chaired by Peter Sutherland, a former Director General of WTO and the General Agreement on Tariffs and Trade, its successor.

Relevant person in charge of Customs Tariff Commissions Office of the State Council introduced that the above four times initiative tax reduction and the third step tax reduction implemented on this year s July 1 in accordance with the results of the expansion of the information technology agreement negotiation will result in the overall tariff level fell from last year s 9.8 to 7.5 .

In levying customs duties, late fees, and others, the customs shall print and issue a certificate of payment of duties and the pattern of the certificate will be specified by the Customs General Administration.

In many developing countries, total tax revenue is derived from three main sources domestic taxes on goods and services (sales and excise taxes), direct taxes (primarily on corporations), and, most important, taxes on foreign trade (import duties). But, as trade liberalization has lowered tariffs and duties, the share of trade taxes has declined, while other sources have not compensated for falling trade revenue.

The continual decline of tariff rates as the result of eight GATT rounds of multilateral trade negotiations (MTNs) has increased the relative importance of NTBs both as protection and as regulatory trade instruments.

Extensive negotiations are expected on the number of tariff bands, the criteria for setting such tariff bands and the modalities for reducing tariffs in each band.

Total assessable payments

There were 1585 taxable items in total for the tax reduction goods, which accounted for about 19 of total taxable items in our country. The average tax rate was reduced from 10.5 to 7.8 by an average of 26 .

Temporary tariff rate may be applied to imported goods within a specified period of time.

In cases where the taxpayer requests to pay the duties in one go he may choose to evaluate the customs value in line with the provisions of article 21 of this set of regulations, or take the total rental identified by the customs as the customs value.

3. import duties and domestic taxes.

The Ministry of Finance, the State Administration of Taxation, the Ministry of Commerce, and the General Administration of Customs issued a joint statement a few days ago to clarify that the value added tax and consumption tax exemption policy would be piloted for the goods, which were exported by the electronic commerce export enterprises in the comprehensive pilot region for cross boarder electronic commerce without any valid purchase certificates but met the following conditions.

Calculating formula for ad valorem is duty payable customs value x tariff rate

Export duties are not included in the customs value.

Chow Kwong (Hong Kong), Customs and Excise Department

The customs shall, in line with the provisions of the Table of Import Tariff Rates of Imported Articles, the Table of Categorisation of the People's Republic of China of Imported Articles and the Table of Customs Value of the People's Republic of China of Imported Articles formulated by the Customs General Administration, categorise imported articles, identify customs value, and tariff rate applicable.

In many cases, processing industries have, however, access to zero or low duty imports of their raw materials under tariff quotas or autonomous tariff suspensions.

It should be noted, however, that the Uruguay Round only reduced but did not eliminate these tariff preferences.

Head, Division of International Taxation, Department of Tax and Custom Duties Policy, Ministry of Finance.

30. The Government has reformed the tax structure, reducing overall rates while widening coverage through improved efficiency in collection.

(ii) For those duty stations with national and local taxes that were higher than staff assessment rates, for example, Montreal, external gross salaries would be consistently higher than internal pensionable remuneration levels

For import goods subject to TRQ administration as specified by the State, the TRQ rate will be applied within the tariff rate quota, and the provisions of article 10 and 11 of this set of regulations shall come into play in terms of the application of tariff rate of imported goods going beyond the tariff rate quota allowed.