Motion Picture Herald (Mar-Apr 1940)

March 30, 1940 MOTION PICTURE H ERALD 17 EUROPEAN COUNTRIES AND TAXES "In other foreign markets, too, American films must continue to thread their way through a maze of trade restrictions, tariffs, embargoes, quotas, import licenses, exchange controls and numerous other devices for preventing imports. "Duties and import taxes have been raised in the Argentine, Australia, Bolivia and England. Quota restrictions have been increased in Estonia, the Italian Africa Colony and Japan. New quota laws have been passed in Australia, Brazil, Greece, Mexico, Spain and Switzerland. New interior taxes have been adopted in Algeria, the Argentine, Brazil, Canada, Egypt, England, India, Siam and Spain. "It is fortunate that our Government has recognized the importance of our films not only as a part of our total exports, but as the messengers of American commerce everywhere. As a result of the trade agreements concluded by the State Department, our industry has been definitely and favorably affected by the opportunities to negotiate against exactions, barriers and restraints in certain countries." — From the annual report of WILL H. HAYS, president, to the Motion Picture Producers and Distributors of America, Inc., on March 25th. s Countries (Continued) IBRALTAR* GREECE HUNGARY ITALY LATVIA LITHUANIA LUXEMBURG MALTA NETHERLANDS MADEIRA ■NORWAY PORTUGAL Import Taxes and Customs Duties on Motion Picture Films Duty free. 126 drachmas per kilo. Average import duty $0,006 per foot. $55.73 per 220 lbs. 1000 pengo over 1200 meters, 100 to 500 pengo less 1200 meters import certificate. 7 pengo for control card on each film including prints. Unprinted sensitized 3740 lire per 100 kilo. Unprinted unsensitized 1870 lire per 100 kilo. Printed 80.70 per 100 meters. f Import license tax 2 to 5% of last year's business. United States films 10 lats per gross kilo with certificate of origin. 2% of imports for Armament fund, I % of imports for stamp duty, 0.15 lats meter culture fund. 350 lits per year importers' license on 10,000 lits, 150 lits on each additional lits 10,000. 0.04 guilder per meter, plus 1% pensating duty. 4% sales tax. com 2 escudos per kilo. Government, municipal, income tax and tax on capital. 5.50 gold escudos duty plus 20% surcharge. 28% if no treaty with country vessel is registered. Censorship Fees and Taxes Censor fee charges not available. 1950—2000 pengo over 1200 meter, 80 to 100 pengo under 1200 meter. Censor card by importer. Censor fee 10 fillers per meter, 20 fillers per meter for "urgent" supervision. 20 fillers if title made in Hungary, I pengo additional if title made abroad. Censor fee charges not available. 3 santimes per meter, 5 santimes for trailers, 0.15 santimes for cultures. Nominal fee. No censor. Censor fee charges not available. 0.035 guilder per meter — features, 0.01 guilder for culture films and scientific films. Censor fee charges not available. Censor fee charges not available. Censor fee charges not available. Taxes on Distribution 3% turnover tax. Income and supplementary. Theatre Taxes $20 a year license. I % profits Sunday shows. 10 to 25% theatre tax and surtax 5 to 30 drchs. Royal theatre tax I %. Performance tax of 20 to 70 drachmas. 2 to 6% amusement tax. 3% remittance amount turnover tax. 4% remittance amount aviation tax. Reasonable license fee. 10% film rental considered net profit. Government and municipal tax based on this amount. 17.4% plus 4% of estimated profits. City of Lisbon levies a tax of 38% of this amount. Gibraltar Censorship Fees. No censor laws. /[DUBBING TAX— 50,000 lire minimum, 110,000 lire maximum. 10 to 20% admissions. 2% minor tax. 20 to 35% of admission price — municipal tax, 80 to 300 lats turnover tax, Trade license tax, electric current tax. 20% to 40% on tickets. Amusement tax, also turnover tax on gross receipts. Taxation high, no figure, l/j pence to I shilling 40 pence on admissions to 10 shillings, add 8 pence for every 5 shillings over 10 shillings. 20% added to net admissions or l62/3% deducted from admissions with tax included. 7% on % of box office receipts on basis of number of seats. 10% gross receipts luxury tax. Additional 1 0% municipal tax collected except in municipal owned theatres. 7% of % tickets sold based on number of seats where less % film shown was made in Portugal. [Continued on following pag-e]