Tariffs & Taxes

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    WTO Documents Online

    WTO Documents Online provides access to the official documentation of the World Trade Organization.

    Source: World Trade Organization(WTO)

    Businesses: Policymakers: Goods, Services, Access to Finance, Border Procedures & Trade Facilitation, Capacity Building, Contractual Disputes, Digital Trade & E-Commerce, Export Potential, Intellectual Property, International Organization, Investment Facilitation, Logistics, Regional Trade Agreements, Regulation & Standards, Sustainability, Tariffs & Taxes, Trade Remedies,
    WTO Documents Online provides access to the official documentation of the World Trade Organization.
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    Goods and services tax (GST) in New Zealand

    This is the website about GST rules for businesses in New Zealand

    Source: New Zealand Inland Revenue

    Businesses: Goods, Services, Tariffs & Taxes, Oceania,
    This is the website about GST rules for businesses in New Zealand
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    Automated System for Customs Data (ASYCUDA)

    The Automated System for Customs Data (ASYCUDA) is a computerized customs management system that covers most foreign trade procedures.

    Source: ISO (International Organization for Standardization), WCO (World Customs Organization) and United Nations

    Businesses: Policymakers: Goods, Services, Border Procedures & Trade Facilitation, Digital Trade & E-Commerce, Tariffs & Taxes,
    The Automated System for Customs Data (ASYCUDA) is a computerized customs management system that covers most foreign trade procedures.
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    Customs declaration management application

    Customs declaration management application used by designated operators and Customs. Web-based system hosted by the designated operator.

    Source: Universal Postal Union

    Policymakers: Goods, Services, Regulation & Standards, Tariffs & Taxes,
    Customs declaration management application used by designated operators and Customs. Web-based system hosted by the designated operator.
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    Canada’s Low-Value Shipments Policy Regarding the Application of Customs Duties

    This is a presentation about Canada’s Low-Value Shipments Policy Regarding the Application of Customs Duties.

    Source: WTO Informal Working Group on Micro, Small and Medium-sized Enterprises, Canada Border Services Agency , 2021

    Policymakers: Goods, Services, Regulation & Standards, Tariffs & Taxes, North America,
    This is a presentation about Canada’s Low-Value Shipments Policy Regarding the Application of Customs Duties.
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    Australian Goods and Services Tax (GST) – Taxable Importations

    This web page focuses solely on taxable importations in Goods and Services Tax (GST) .

    Source: Australian Border Force

    Goods, Services, Tariffs & Taxes, Oceania,
    This web page focuses solely on taxable importations in Goods and Services Tax (GST) .
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    Goods and services tax (GST) in Australia

    Explains how GST works and what you need to do to meet your GST obligations.

    Goods, Services, Tariffs & Taxes, Oceania,
    Explains how GST works and what you need to do to meet your GST obligations.
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    EAD Customs Declarations app

    EAD Customs Declarations app provides mail items’ electronically advanced data capture, transmitting it to Postal operators and Customs.

    Source: Universal Postal Union

    Businesses: Goods, Border Procedures & Trade Facilitation, Tariffs & Taxes,
    EAD Customs Declarations app provides mail items’ electronically advanced data capture, transmitting it to Postal operators and Customs.
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    Proposal on Tax Collection on Imported Low Value Shipments

    This document proposes solutions based on an extensive analysis of existing best practices on collecting taxes and duties on low-value shipment.

    Source: Global Express Association, 2020

    Policymakers: Goods, Digital Trade & E-Commerce, Logistics, Tariffs & Taxes,
    This document proposes solutions based on an extensive analysis of existing best practices on collecting taxes and duties on low-value shipment.
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    Guidelines on Information, Decisions and Rulings Supplied by Customs

    This Chapter applies only to information supplied by the Customs and relates to information of general application, information of a specific nature, and to the particular procedure by which persons may obtain tariff classification information which is binding upon the Customs. These Guidelines also contain examples of methods of application by some administrations.

    Source: World Customs Organization (WCO), 2000

    Policymakers: Tariffs & Taxes,
    This Chapter applies only to information supplied by the Customs and relates to information of general application, information of a specific nature, and to the particular procedure by which persons may obtain tariff classification information which is binding upon the Customs. These Guidelines also contain examples of methods of application by some administrations.
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    Streamlining NTMs in ASEAN: The Way Forward

    This the policy brief on how NTMs could play a role of check and balance for quality of goods.

    Source: Economic Research Institute for ASEAN and East Asia (ERIA), 2017

    Businesses: Policymakers: Goods, Regulation & Standards, Tariffs & Taxes, Asia & Middle East, Oceania,
    This the policy brief on how NTMs could play a role of check and balance for quality of goods.
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    Non-tariff measures to Trade: Economic and Policy Issues for Developing Countries

    This study contributes to a better understanding of the implications of NTMs for developing countries.

    Source: The United Nations Conference on Trade and Development (UNCTAD), 2013

    Businesses: Policymakers: Goods, Services, Regulation & Standards, Tariffs & Taxes,
    This study contributes to a better understanding of the implications of NTMs for developing countries.