Red passage declared freight is subject to detailed inspection Yellow passage declared freight is subject to partial inspection Green passage declared freight is released without inspection

Freight (15 ) 17 400

10. Air and surface freight

Commercial freight and cartage 17.5

J. Air and surface freight

International Federation of Freight Forwarders Associations

The estimate also provides for other freight and related costs, including freight charges for the replenishment of the strategic deployment stocks.

2. Commercial freight and cartage 17 500

Physical infrastructure is inadequate or non existent rail freight in Africa is under 2 per cent of the world total, marine freight capacity amounts to 11 per cent and air freight less than 1 per cent.

Mr. Sandro Consoli, International Federation of Freight Forwarders Associations

Mr. Solomon A. Kasa, Tanzania Freight Forwarders Association, Dar es Salaam

Revenue estimates

Tax revenue

The Department of Revenue Tax Division reports regularly on the state's revenue sources.

(a) As tariff barriers decline, it is important to find other revenue sources in place of falling trade tax revenue since, in several African countries, such revenue remains a significant part of total revenue.

C. Revenue analysis

In developing countries tariff revenue accounts for 10 20 per cent of government revenue.

drivers of passenger and freight vehicles (based on a list approved by the Government).

The Internal Revenue Service (IRS) is the revenue service of the United States federal government.

Local administrations and revenue

Sample sources of revenue

1993 Zambia Revenue Authority

(b) Revenue producing activities

Prime sources of revenue

In terms of cargo tonnage, Singapore is behind Shanghai with 423 million freight tons handled.

In such cases the freight rate excludes the cost element for loading and or discharging.

Contribution to public revenue generation

Proceeds from revenue producing activities

This is a table of the total federal tax revenue by state collected by the U.S. Internal Revenue Service.

Major sea ports at Larne and Belfast carry passengers and freight between Great Britain and Northern Ireland.

In light industry, the impact in the form of higher prices and excess freight charges totalled 12,402,800.

Broken down in percentage terms, the revenue generated from the project portfolio of services is estimated at 60.1 per cent revenue generated from direct service provision is estimated at 36.5 per cent and revenue from rental and interest represents 3.4 per cent of total projected 2004 revenue.

Tax revenue is included for comparison.

(c) Revenue source's protection from adjustment

Revenue from businesses and entry taxes

1994 Zambia Revenue Authority, Board Member

It was suggested that the words an undertaking for should be inserted between the words against and the payment of freight to avoid the risk that the phrase against the payment of freight could be narrowly construed to exclude cases of future payment.

Indian roads carry 80 per cent of the country's passengers and 60 per cent of its freight traffic.

In addition, expenses were incurred for freight forwarding and associated insurance services for a total amount of 1,366,074.

To gather local revenue in the city of Jowhar, Mohamed Dheere has appointed a Mayor and local staff, including revenue officers.

(b) Timely reporting on revenue and expenditure

2004 revenue is projected at 38.41 million.

FBiH Law on Belonging of Public Revenue

Financial and maritime activities for revenue generation

Over the years, revenue collection has increased.