TAXATION MANAGEMENT USING ASYCUDA++ Ó UNCTAD - SITE (V1.15) A.15 Mass Apportionment Rule Valuation Note - (Valuation Apportionment) - Rule "PRV_IMPORT": Figure A.9: MODCHQCF: Functions: Import Valuation Note: Mass Apportionment Rule This  Rule  apportions  External  and  Internal  Freight  according  to  Gross  Mass,  and  apportions  the other value elements, Insurance, Other Charges and any Deductions, according to value This Rule checks if the Invoice amount is zero and if this is the case a value of zero is given to the 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 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). For External and Internal Freight, the Rule checks if the Gross Mass is zero, and if this is the case a value  of  zero  is  given  to  the  External  and  Internal  Freight  charges.  This  prevents  the  system attempting to divide by zero. If the Gross Mass is greater than zero, the apportionment of the Export and  Import  Charges  is  done  by  taking  the  Item  Gross  Mass  as  a  percentage  of  the  Total  Gross Mass for the declaration. Global and Item Rules The   Global   and   Item   Rules   define   taxes   to   be   applied   at   the   highest   level,   usually   taxes independent  of  any  declaration  Procedure  Code  or  Commodity  Code  classification.  Global  and Item   Rules   are   set   up   through    MODCHQCF.   They   are   accessed   through   menu   choices ‘Functions’, ‘Taxation Standards’, ‘Global’ or ‘Item Rules’, ‘Edit Rule’. Example 1: Rule “FEE”; Action is DoTax(“FEE” , ”1”, ItmTotal, 2, ItmTotal*2) ; In  this  example  an  Administration  has  imposed  a  computer-processing  fee  on  all  declarations processed through the ASYCUDA++ System. The Rate for the fee has been set at a flat fee of two National   Currency   Units   (NCU   –   francs,   dollars,   etc)   for   each   item   line   on   the   declaration processed. The number of items  ItmTotal  (General Segment: Total number of items) is multiplied by 2 NCU. This is output on the declaration as an additional amount payable.