Source: http://www.puertodeceuta.com/en/tasas_tarifas/good-tax-t-3/
Timestamp: 2019-10-17 21:22:44
Document Index: 785533967

Matched Legal Cases: ['Art 211', 'Art 212', 'Art 213', 'Art. 217', 'Art. 214', 'ART. 166']

Goods rates (T-3) - Ceuta Port
Goods rates (T-3)
Chapter II. 4th Section. 3rd Subsection.
Art 211. The taxable activity is the handling of the goods through berthing facilities, handling areas, approach roads, road links, and any other port facility.
Art 212. The taxable persons are the ship-owner, the owner of the goods, and the master.
Should the vessel and the goods have an agent, this ship’s agent and the good’s agent (consignee other than good’s owner), freight forwarder or logistics operator representing the goods to be considered as taxable persons.
Should the goods be handled through a facility which is given in concession or authorization, then the substitutive taxable person to be the holder of this concession or authorization through which the goods are received or shipped.
Art 213. The tax is due when the goods start circulating through the port’s service area.
Art. 217. Basic amount (M)=2,65€ CORRECTOR.COEF. = 1,30
Art. 214. TOTAL RATE IN MARITIME TERMINALS OF GOODS THAT ARE NOT LICENSED OR AUTHORIZATION REGIME.
A) In the case of goods and transport elements in operations exclusively for maritime entry or exit.
1st). Simplified estimation regime:
VEHICLES (GOODS) OR TRANSPORTATION ELEMENT x BASIC AMOUNT (M) x CORRECTOR COEF. (ART. 166) x CORRESPONDING COEF.:
3 –Discounts no greater than 40% of the vessel, passenger or goods charges may be applied to traffic in order to encourage attracting customers, customer loyalty and growth in traffic and shipping services that contribute to the economic and social development of the ports’ area of economic influence or that of Spain as a whole.
Recreational vessel rates (T-5)