Taxes on imports, excluding VAT and duties consist of all taxes (except VAT and import duties) as defined in the GFSM/OECD classifications that become payable when goods enter the economic territory or services are delivered by non- residents to residents.

They include the following:

• a. General sales taxes;
• b. Excise duties;
• c. Taxes on specific services;
• d. Profits of import monopolies;
• e. Taxes resulting from multiple exchange rates.

System of National Accounts 2008