Announcement by the Federal Minister of Finance on the conversion rates for determining the customs value and for calculating sales tax (import sales tax), insurance tax, fire protection tax and insurance premiums expressed in foreign currencies (customs value rates) in accordance with Section 50 of the Customs Law Implementation Act , Federal Law Gazette No. 659 / 1994, § 5 Paragraph 5 and § 20 Paragraph 6 of the Sales Tax Act 1994 , Federal Law Gazette No. 663/1994, § 5 Paragraph 6 of the Insurance Tax Act 1953 , Federal Law Gazette No. 133/1953, as well as § 3 Paragraph 3 of the Fire Protection Tax Act 1952 , Federal Law Gazette No. 198/1952, as amended from time to time.
Source Findok
