Fiscal charges
07.07.2013 11:08

Fiscal charges

1) General term used to describe charges (ie taxes) raised by national governments on foreign vehicles entering their territory. Generally these fall into three categories: turnover taxes (ie for added value) such as VAT/IVA; fees for the issue of transport licences/documents; taxes or supplementary taxes such as on weight/number of axles/distance travelled in the country.

Would also include fuel duties charged on excess fuel taken into a country in vehicle tanks – normal (ie free) limit is 200 litres.

Source: David Lowe. The Dictionary of Transport and Logistics. Kogan Page, 2002. – P.94 (288 p.)


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