MODCHQ - SET UP AND MAINTENANCE
Ó UNCTAD SITE (V1.15)
10.13
The syntax of Rules requires an Endif to follow an If .... Then line. This rule would be inserted in
the appropriate Commodity Code.
Explanation:
The rule first sets a temporary variable named Num01 which is the rate of import duty.
Num01 IS TaxRate( "ID" );
The rule then sets a temporary variable named Num02 which is the amount of import duty as
calculated by the Column taxation rule.
Num02 IS TaxAmount( "ID" );
The rule then tests if the goods are using the CPC Additional code as part of the CPC.
If NatProc = "001" Then
If the Additional code is 001 then :
Action IS UpdTax( "ID" , "1" , StatVal , Num01 / 2 , Num02 / 2 );
This line uses the ASYCUDA Rules function UpdTax( ) which updates or provides a fresh
calculation for the previously calculated Import Duty "ID". The updated tax figure is payable rather
than guaranteed, (MOP "1"), the tax base is StatVal, the rate is the normal rate for import duty
divided by 2, and finally, the tax is calculated as the normal import duty chargeable divided by 2.
Action IS UpdTax("VAT", "1", ( ItmTotAmount TaxAmount ( "VAT") ) +
StatVal + ItmIfrNcy , 0 , 0 );
Again using the function UpdTax( ), this line updates the Value Added Tax ("VAT"), it is payable,
(MOP "1"), the tax base is the calculated normal charges of ALL duties and taxes ItmTotAmount,
minus the calculated VAT amount at the normal rate TaxAmount(VAT), plus StatVal and the
Item internal freight value ItmIfrNcy; the rate of tax is 0, and the tax is 0.
Action IS AddAttDoc( "099" );
This line says that Attached Document code number 009 is required. This displays and prints the
Attached Document Code Number 009 on the SAD in Box 44.
If the Additional code is not 001 the rule does not alter the normal rates for Import duty and VAT.
The Endif follows and closes the If .... Then line.
This rule would be inserted in the appropriate commodity codes and would apply when additional
code 001 was quoted on the declaration.
Example 2:
Here is a more complex rule that relieves half of the Import duty and all of the Value Added
Tax for goods imported under a CPC including an Additional code:
Rule "INVESTMENT";
Num01 IS TaxRate(ID);
Num02 IS TaxAmount(ID);
If NatProc = "001" Then
Action IS UpdTax("ID","1",StatVal,Num01/2, Num02/2);
Action IS UpdTax("VAT","1",(ItmTotAmount-TaxAmount("VAT")) +
StatVal + ItmIfrNcy, 0, 0);
Action IS AddAttDoc("099");
Endif;