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 %