TAXATION MANAGEMENT USING ASYCUDA++ Ó UNCTAD - SITE (V1.15) A.19 Validity Dates For   database   integrity   and   to   maintain   a   historical   record   of   changes   in   taxation   rates   the ASYCUDA++ System requires that any new rates or changes must be from at least the next day. The  system  will  not  allow  changes  to,  or  deletion  of,  records  that  have  a  current  validity  date,  or were current records for a period in the past. Changes  of  rates  have  the  effect  of  inserting  an  additional  Commodity  Code  line  into  the  Tariff table, which become active next day or at a chosen date in the future. The alteration 'closes off' the existing Commodity Code taxation line by inserting a closing validity date. Simplified Data Management Default Taxation Rate Values To simplify data capture and the display of taxation rates, only the applicable rates are present and displayed.  As an example, a country may have one basic tax rate, General, for Customs Duty and a number of specific rates, limited to determined Commodity Codes for specific Tariff preference. In this case, only the applicable rate need appear, i.e. if a specific preference rate does not exist, the basic rate remains applicable. Example: Rates as follows - Note: General note "EX" corresponds to a duty exemption (rate = 0) Commodity Code Customs Duty (Basic Rate) Preference Rate 1 Preference Rate 2 Preference Rate 3 010201 10 % 5 % Basic rate Basic rate 010202 10 % Basic rate Basic rate Basic rate 010203 15 % 10 % 10 % 8 % 010204 10 % EX Basic rate Basic rate 010205 10 % Basic rate EX EX 010206 20 % 12 % Basic rate Basic rate can be input (and will be displayed) as Commodity Code Customs Duty (Basic Rate) Preference Rate 1 Preference Rate 2 Preference Rate 3 010201 10 % 5 % 010202 10 % 010203 15 % 10 % 10 % 8 % 010204 10 % EX 010205 10 % EX EX 010206 20 % 12 %