CEVAP:

Taxpayers of SCT vary by list and transaction as follows:
• For List (I), manufacturers including refineries or importers of the petroleum products,
• For List (II), traders of motor vehicles, importers for their use (not for selling) or sellers of untaxed vehicles through auction,
• For List III, manufacturers and importers of the goods or sellers of untaxed goods through auction,
• For List IV, manufacturers and importers of the goods or sellers of untaxed goods through auction.