MODCHQ - SET UP AND MAINTENANCE Ó UNCTAD – SITE (V1.15) 10.21 Agreements In  the  Agreement  table  you  can  list  Companies  and  Commodities,  which  are  to  receive  special taxation treatment.  This special treatment is normally some form of relief.  The syntax used for the Commodities   is   as   described   in   Section   9   of   this   Reference   Document   under   ‘Simplified management of the Tariff’, ‘Defining the Tariff Range’. Fig. 10.15  MODCHQ : Functions: Database Management: Customs Procedure Code: Agreement Agreements can be used in two different ways to achieve different types of relief. · General  -   If   the   relief   is   available   to   certain   Companies   irrespective   of   the   CPC   they   are declaring  their  goods  under,  then  an  appropriate  rule  can  be  inserted  in  the   ‘Agreement’  to cause the relief to be granted. · Specific - If a relief under an  ‘Additional Code’ is limited to certain Companies or Commodities then the Agreement record is set up differently. No rule is included in the Agreement but the Agreement itself is linked to the Additional Code that contains the rule giving the relief. The additional code record has a box that holds Agreement ‘Yes’/’No’. The agreement record has a box to insert the name of the appropriate ‘Additional Code’. Only if the importer requests the relief by declaring the ‘Additional Code’ does the system check that the importer/goods are eligible for that relief.  If they are not then the system will not accept the ‘Additional Code’ declared and gives an error message that the company/commodity are not authorised to receive the relief. An example of this would be a VAT relief that is available only to registered Companies.  If a rule exempting VAT were inserted in to the Agreement then no matter which Procedure code was used, a Company included in the Agreement would be relieved of VAT.  This is because no link to procedures is defined and the  system  checks  the  Agreement  table  for  all  declarations  to  check  if  the importer is eligible for some sort of relief.