# Council Decision (EU) 2020/1792 of 16 November 2020 on the AIEM tax applicable in the Canary Islands, Division 5: 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.

Extent: E+W+S+N.I.

Table 3
Identification of products and rates applied
‘CN4 approved category’: the CN4 category approved in this Decision.
‘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.
‘External tax rate’: the tax rate applied to imports.
‘Internal tax rate’: the tax rate applied to local production.
‘Tax differential applied’: the difference between external and internal rate.
Provide comments and clarifications as deemed relevant.
Notes to Table 3:
Supported products – CN code (4, 6, 8 or 10 digits)
Year
CN4 approved category
Code specifications
External tax rate
Internal tax rate
Tax differential applied
Notes
2019
2020
2021
2022
2023
2024
Table 4
Market share of supported products
The first column should be identical to the previous table to allow data matching.
‘Volume’: in the column ‘unit’ specify the unit of measurement (tons, hl, pieces, etc.).
‘Value’: for import, it coincides with the taxable amount.
‘Market share’: the market share shall be calculated deducting the exports of local products.
Provide comments and clarifications as deemed relevant.
Notes to Table 4:
Supported products – CN code (4, 6, 8 or 10 digits)
Year
Volume
Value (in EUR)
Notes
local production
unit
imports
Market share
local production
imports
Market share
2019
2020
2021
2022
2023
2024

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Source: https://www.legislation.gov.uk/eudn/2020/1792/annex/II/division/5 (the official version)
Page: https://openlegislation.uk/eu-decision-2020-1792/annex-II/division-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.