1. Taxation and customs

Office des douanes et accises

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

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.

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

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

Market access Tariffs and non tariff barriers

3. import duties and domestic taxes.

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

There is no income tax, and customs duties account for about 35 per cent of government revenues other significant revenue sources are company fees, land and stamp taxes, employment tax, a hospital levy, vehicle licence fees and taxes on hotel occupancy, passenger departures and cigarette sales.

Export duties are not included in the customs value.

Chow Kwong (Hong Kong), Customs and Excise Department

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.

The GSP rate is half of the MFN rates and subject to tariff quotas.

In application of the agricultural safeguard clause, the US tariff specifies additional duties so that imports above the tariff quotas are subject to progressively higher tariff rates the lower the actual export price.

All items should be exempt from tax and customs duty.

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.

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.

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Measures governing goods subject to retaliatory customs duties, country or region of application, tariff rate, period, and method of levy shall be determined and published by the State Council Tariffs Commission.

They are exempted from income tax customs duty licence fees stamp duty registration dues and transcription and inscription fees.

Calculating formula of import duties is import duties customs value x import tariff rate

Tariffication of former quantitative restrictions, levies and similar non tariff protection measures resulted in extremely high rates exceeding in most cases 30 per cent and reaching up to 30 per cent and more for MFN trade above tariff quotas (see table 9).

Tax. Full tax. English tax.

For imported articles for which the State Council Tariffs Commission specifies that duties, subject to goods, are applied, customs duties shall be levied in line with the provisions of Chapters two to four of this set of regulations.

A problem in carrying out a study of peak tariffs is that a substantial proportion of peak tariffs are specific rates or combined rates.

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

Tariff headings, tariff lines and tariff rates specified in the Customs Import and Export Tariff of the People's Republic of China (hereinafter referred to as the Customs Tariffs ) and Table of Tariff Rates of Import Duties of the People's Republic of China of Entry Articles (hereinafter referred to as the Table of Tariff Rates of Import Duties of Entry Articles) drafted by the State Council are an integral part of this set of regulations.

In cases where a customs clearing company accepts the commission of a taxpayer and handles formalities related to the customs clearing and duty payment in its own name, it is held liable for duty payment together with the taxpayer.

Regarding tariff barriers, a number of products of export interest to developing countries remain subject to peak rates and tariff escalation in various markets (see box on peak tariffs).

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

II. TARIFF PEAKS

III. TARIFF ESCALATION

Customs duties on imported articles and import links taxes levied by the customs on the behalf of others are combined into import duties and will be levied by the customs in accordance with the law.

33. A further concern is the decline in tax revenues forecast for 1999, owing to the repeal of the Act on a Single Property Tax, tariff reductions, the ending of the commercial and agricultural enterprise tax, which is expected to occur in mid 1999, and the planned cut in income tax rates.

Several cases were mentioned where customs modernization had a significant positive impact on revenue collection. In fact, even in cases where tariff rates have been reduced, customs automation has more than offset the losses from these reductions, leading to an overall increase in duties collected.

We have reviewed the procedures for recruiting engaging staff are in line with the Staff Regulations of the Tribunal and United Nations staff rules and selected for testing the recruitment procedures for one out of two new employees engaged in 2002.

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.

Chapter II Establishment and Application of Tariff Rates of Import and Export Goods

1. a bill of goods for which the customs duty is less than RMB50

Tariff rate adjustment must balance production needs with consumer demands.

(31) As regards income tax expenses, it is required to make disclosure of the composition of income tax expenses (proceeds), including current income tax and deferred income tax it is also required to make disclosure of the relations between income tax expenses (proceeds) and accounting profits.

1710 Retaliatory duties

II. Tariff peaks 3

III. Tariff escalation 9