TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

BORDER TAX ADJUSTMENTS [1 record]

Record 1 2015-02-25

English

Subject field(s)
  • Foreign Trade
DEF

The fiscal practices under which imported goods are subject to some or all of the tax charged in the importing country and re-exported goods are exempt from some or all of the tax charged in the exporting country.

French

Domaine(s)
  • Commerce extérieur
DEF

Remise de taxes sur les produits exportés, y compris les taxes de vente et les taxes sur la valeur ajoutée, en vue d'obtenir que les régimes nationaux d'imposition n'entravent pas les exportations.

Spanish

Campo(s) temático(s)
  • Comercio exterior
DEF

Las regulaciones del Acuerdo General sobre Aranceles y Comercio permiten ajustes de impuestos fronterizos sobre bienes comerciados internacionalmente. Las exportaciones pueden ser exceptuadas de impuestos indirectos y las importaciones son gravadas en un monto equivalente al impuesto que tienen los bienes nacionales. Sin embargo, las regulaciones no permiten ajuste alguno para los impuestos directos.

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