TAXATION MANAGEMENT USING ASYCUDA++ Ó UNCTAD - SITE (V1.15) A.14 ItmStatVal  (Item  statistical  value)  passes  its  value  to    StatVal  -  a  variable  that  represents  item statistical value when used in Taxation Rules. An 'action' under a Taxation Rule, such as DoTax("ICD","1", StatVal, Rate(ComCod),(StatVal * Rate(ComCod)/100)); uses the contents of the variable StatVal as the  TaxBase for tax calculation purposes. By  using  this  Rule,  invoice  item  amounts  are  converted  into  national  currency.    Any  additional taxable value components are converted and added, and the total amount is used as the basis on which the taxation for that item on the declaration is calculated. Apportionment Rules When  a  declaration  covers  more  than  one  item,  ASYCUDA  ++  allows  for  different  methods  of apportioning   taxable   amounts   such   as   freight   and   insurance   charges   to   the   Customs   value (TaxBase) for each item on the declaration.  Rules are predefined to apportion charges either on the basis of value or of mass. The  method  of  apportionment  to  be  used  on  a  particular  declaration  can  be  chosen  at  the  data input stage when the operator is in the Valuation Note screen of the declaration. Value Apportionment Rule Valuation Note - (Valuation Apportionment) - Rule "PRV_IMPORT": The  following  screen  illustrates  a  typical  Valuation  Apportionment  Rule  -  in  this  case,  to  initial 'standard' Rule as supplied with ASYCUDA++.  It can be simply modified to allow for any National variations in Customs Valuation law.               Figure A.8: MODCHQCF: Functions: Import Valuation Note: Value Apportionment Rule This  Rule  checks  if  the  Invoice  amount  is  zero,  if  this  is  the  case  a  value  of  zero  is  given  to  the Freight, Insurance and Other Charges and to any Deductions. This prevents the system attempting to  divide  by  zero.  If  the  Invoice  amount  is  greater  than  zero,  the  apportionment  of  the  Freight, Insurance and Other Charges and any Deductions is done by taking the item invoice amount as a percentage of the total invoice amount (ItmInv / Inv).