Duty types

The program description deals with the following:

Remarks on Program function
Remarks on Data fields
Use the Index to find the field explanation required

Erläuterung der Programmfunktion

The country-specific duty types for consumer goods taxation in the duty-free system can be updated, i.e. created, changed or deleted, with this program. Data which has already been stored can also be displayed.

Please note:
Duty-free items such as tobacco and alcoholic beverages are, in some countries, liable to a spezial consumer tax which has to be listed in a report for Customs & Excise. The appropriate duty type must therefore be assigned to the item.

Click on the graphic for further help with setting up Consumer tax report.

Remarks on data fields

All options available for update of the basic data have been described below.

As with nearly all programs the following also applies here:

The entry mask in the application program may differ for this program. Some data fields may be missing
There may be some defaults or firmly defined selection options for some data fields. These cannot be updated in the current program.
The entry mask contains fields where entry is optional and fields with enforced entry defined.
If the data record is updated over several pages of entry masks, the dialog window is reached by clicking onto the appropriate button with <Mouse key 1>.
The same procedure also applies to call-up of another update program from this program.
In some cases, you may find so-called "Switches" which are activated or deactivated by the user with <Mouse key 1> depending on the setting. Activated switches have a dark top, deactivated switches are lighter.

Company

Entry range permitted: numeric, 1 - 9999

Enter a number to identify the company for which the duty types are to be processed.

If changes or deletions are necessary the data record can be called up from a number entry in the key fields. An unknown data record can be selected via the sind, Search function.

Country

Entry range permitted: numeric, 1 - 99999

Enter a number to identify the country to which the duty types are to apply.

Valid from

Entry range permitted: DDMMYYYY (day, month, year)

Enter the date on which this duty type becomes valid.

Tax rate (cigarettes)

Entry range permitted: decimal, max. 8 pos. with max. 2 decimal places

Enter a tax rate for cigarettes in this field which is to apply to the quantity stated in field "Per piece" (e.g. 19,11 Euro per 1000 pcs.).

Per piece (cigarettes)

Entry range permitted: numeric, 1 - 99999

Enter a value for the number of cigarettes which is to apply to the amount stated in field Tax rate.

% of tot.sales (cigarettes)

Entry range permitted: numeric, 1 - 99999

A percentage value for consumer tax which is to be added to the tax rate should be entered in this field. The small sales quantity is entered for the item concerned in field "VS Gebindeeinheit".

Min.tax rate (EUR) (cigarettes)

Entry range permitted: decimal, max. 8 pos. with max. 2 decimal places

The amount which is to be charged as the minimum consumer tax for the quantity stated in field "Per piece" should be entered in this field.

Per piece (cigarettes)

Entry range permitted: numeric, 1 - 99999

Enter a value for the quantity of cigarettes to which the amount stated in field "Min.tax rate (EUR)" is to apply.

% of tot.sales (cigars)

Entry range permitted: numeric, 1 - 99999

Enter a percentage value which is to be calculated as consumer tax. The small sales quantities are entered in field "VS-Gebindeeinheit" for the item concerned.

Min.tax rate (EUR) (cigars)

Entry range permitted: decimal, max. 8 pos. with max. 2 decimal places

Enter the amount which is to be charged as the minimum amount of consumer tax for the quantity stated in field "Per piece".

Per piece (cigars)

Entry range permitted: numeric, 1 - 99999

Enter a value for the number of cigars to which the amount stated in field "Min.tax rate (EUR)" is to apply.

% of tot.sales (fine cut)

Entry range permitted: numeric, 1 - 99999

A percentage value for consumer tax which is to be added to the tax rate should be entered in this field. The small sales quantity is entered for the item concerned in field "VS Gebindeeinheit".

% of tot.sales (other tobaccos)

Entry range permitted: numeric, 1 - 99999

A percentage value for consumer tax which is to be added to the tax rate should be entered in this field. The small sales quantity is entered for the item concerned in field "VS Gebindeeinheit".

Tax rate (EUR) (alcohol)

Entry range permitted: decimal, max. 8 pos. with max. 2 decimal places

A value for the amount which is to be calculated as consumer tax should be entered in this field.
A fixed amount per 100 litre pure alcohol is defined as consumer tax (e.g. 1000 Euro per 100 litre pure alcohol). The alcohol value of the item concerned must be entered in field "VOL" in program Item.

% vol. (alcohol)

Entry range permitted: numeric, 1 - 99999

Enter a value for the quantity in litre to which the amount stated in field "Tax rate (EUR)" is to apply.

% vol (sparkling wine)

Entry range permitted: numeric, 1 - 99999

Enter a percentage value for the % vol. Items with a higher % vol. are liable to consumer tax.

Please note:

The consumer tax calculation for sparkling wine depends on the % vol. of the product. A consumer tax of 72 Euro will be charged for sparkling wine with a % vol. of 8,5%. Sparkling wines with a % vol. of more than 8.5 % are liable to a consumer tax of 144 Euro. Both amounts refer to a quantity of 100 litre.

at % vol (EUR) (sparkling wine)

Entry range permitted: decimal, max. 8 pos. mit max. 2 decimal places

Enter a value for the amount of consumer tax which is to be charged when the item purchased does not exceed the value entered in field "% Vol".

above % vol (EUR) (sparkling wine)

Entry range permitted: decimal, max. 8 pos. mit max. 2 decimal places

Enter a value for the amount of consumer tax which is to be charged when the item purchased exceeds the value entered in field "% Vol".

Please note:

Per litre (sparkling wine)

Entry range permitted: numeric, 1 - 99999

Enter the value for the number of litres to which the percentage rate for the consumer tax is to be charged.

% vol (intermediate products)

Entry range permitted: numeric, 1 - 99999

Enter a percentage value for the % vol.. Items which have a higher % vol. are liable to consumer tax.

at % vol (EUR) (intermediate products)

Entry range permitted: decimal, max. 8 pos. mit max. 2 decimal places

Enter a value for the amount of consumer tax which is to be charged if the % vol of the item purchased does not exceed the limit.

above % vol (EUR) (intermediate products)

Entry range permitted: decimal, max. 8 pos. mit max. 2 decimal places

Enter a value for the amount of consumer tax which is to be charged if the % vol. of the item purchased exceeds the limit.

Per litre (intermediate products)

Entry range permitted: numeric, 1 - 99999

Enter the value for the litre quantity to which the percentage consumer tax calculation is to apply.

Tax rate per deg.main sp. (beer)

Entry range permitted: decimal, max. 8 pos. mit max. 2 decimal places

Enter the degree of main spirits in this field.

Please note:

The consumer tax for beer is dependent on the percentage main spirit per 100 litre. The percentage for the item concerned should be entered in program Item in field "Plato".

Per litre (beer)

Entry range permitted: numeric, 1 - 99999

Enter a value for the number of litres to which the value in field "Tax rate per deg.main sp." is to apply.

Tax rate (AlcoPops)

Entry range permitted: decimal, max. 8 pos. mit max. 2 decimal places

Enter a value for the consumer tax.

Hinweis:
A fixed amount per 100 litre pure alcohol is defined as consumer tax (e.g. 1000 Euro per 100 litre pure alcohol) for AlcoPops. The alcohol value of the item concerned must be entered in field "VOL" in program Item