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A Tariff, Excise And Vat Withholding Tax System For Imported Goods

Author

Listed:
  • Glenn Jenkins

    (Queen's University, Kingston, On, Canada)

  • GORDON COX

Abstract

The implementation of a system for the withholding of taxes prior to the final clearance of these goods by Customs would strengthen the revenue capacity of the VAT and the tariffs to raise revenues. This system would allow the Customs Department to maintain the same powers of inspection and completion of final assessment as at the present time. The change would be that prior to clearance the importers would pay a customs withholding tax (CWT) through their banks based on an estimation of the taxes due. The estimate of the taxes due would be prepared by the Surveyor after carrying out an inspection of the goods at the point of export.

Suggested Citation

  • Glenn Jenkins & GORDON COX, 1990. "A Tariff, Excise And Vat Withholding Tax System For Imported Goods," Development Discussion Papers 1990-05, JDI Executive Programs.
    • Handle: RePEc:qed:dpaper:86
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    More about this item

    Keywords

    imports; withholding taxes; customs; Indonesia;
    All these keywords.

    JEL classification:

    • F13 - International Economics - - Trade - - - Trade Policy; International Trade Organizations

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