| Code | Type of importing payments | 
|---|---|
| 1 | Importing payment made under a structured arrangement | 
| 2 | Importing payment made directly or indirectly to the offshore deducting entity (non-structured arrangement) | 
| 3 | No importing payments made to the offshore deducting entity | 
Continue to: Appendix 20: Reason the deduction disallowed was less than the importing payment