{
  "url": "https://openlegislation.uk/eu-decision-2020-1792/annex-II/division-5",
  "json_url": "https://openlegislation.uk/eu-decision-2020-1792/annex-II/division-5.json",
  "legislation": "eudn/2020/1792",
  "legislation_title": "Council Decision (EU) 2020/1792 of 16 November 2020 on the AIEM tax applicable in the Canary Islands",
  "legislation_url": "https://openlegislation.uk/eu-decision-2020-1792",
  "path": "annex/II/division/5",
  "kind": "division",
  "number": "5",
  "heading": "Specifications of the regime. The Spanish authorities shall complete Tables 3 and 4 for each product (CN4, CN6, CN8 or TARIC10 as applicable) and by year (from 2019 to 2024). The list includes only the products benefitting from differentiated tax rates.",
  "text": "Table 3\nIdentification of products and rates applied\n‘CN4 approved category’: the CN4 category approved in this Decision.\n‘Code specification’: in the event a different treatment is extended to different 10-digit codes or based on other ad hoc specifications of the CN/TARIC definitions.\n‘External tax rate’: the tax rate applied to imports.\n‘Internal tax rate’: the tax rate applied to local production.\n‘Tax differential applied’: the difference between external and internal rate.\nProvide comments and clarifications as deemed relevant.\nNotes to Table 3:\nSupported products – CN code (4, 6, 8 or 10 digits)\nYear\nCN4 approved category\nCode specifications\nExternal tax rate\nInternal tax rate\nTax differential applied\nNotes\n2019\n2020\n2021\n2022\n2023\n2024\nTable 4\nMarket share of supported products\nThe first column should be identical to the previous table to allow data matching.\n‘Volume’: in the column ‘unit’ specify the unit of measurement (tons, hl, pieces, etc.).\n‘Value’: for import, it coincides with the taxable amount.\n‘Market share’: the market share shall be calculated deducting the exports of local products.\nProvide comments and clarifications as deemed relevant.\nNotes to Table 4:\nSupported products – CN code (4, 6, 8 or 10 digits)\nYear\nVolume\nValue (in EUR)\nNotes\nlocal production\nunit\nimports\nMarket share\nlocal production\nimports\nMarket share\n2019\n2020\n2021\n2022\n2023\n2024",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "‘CN4 approved category’: the CN4 category approved in this Decision."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "‘Code specification’: in the event a different treatment is extended to different 10-digit codes or based on other ad hoc specifications of the CN/TARIC definitions."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "‘External tax rate’: the tax rate applied to imports."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "‘Internal tax rate’: the tax rate applied to local production."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "‘Tax differential applied’: the difference between external and internal rate."
    },
    {
      "type": "footnote",
      "label": "f6",
      "text": "Provide comments and clarifications as deemed relevant."
    },
    {
      "type": "footnote",
      "label": "f7",
      "text": "The first column should be identical to the previous table to allow data matching."
    },
    {
      "type": "footnote",
      "label": "f8",
      "text": "‘Volume’: in the column ‘unit’ specify the unit of measurement (tons, hl, pieces, etc.)."
    },
    {
      "type": "footnote",
      "label": "f9",
      "text": "‘Value’: for import, it coincides with the taxable amount."
    },
    {
      "type": "footnote",
      "label": "f10",
      "text": "Provide comments and clarifications as deemed relevant."
    },
    {
      "type": "footnote",
      "label": "f11",
      "text": "‘Market share’: the market share shall be calculated deducting the exports of local products."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/2020/1792/annex/II/division/5",
    "retrieved_at": "2026-11-01T15:12:04.419818+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}