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Duties and Value-Added Taxes (VAT)

ALBANIA

·         Duties 0-15%

·         VAT 20%

ALGERIA

·         VAT 7, 17%

·         Duties 3-40%

·         TSA1 (Luxuries) 20-110%

ANDORRA

·         Duties 1-7% (avg. 3.6%)

·         VAT 4.5%

ARUBA

·         Duties 0-12% (avg. 3%)

AUSTRALIA

·         Duties 0-17.5%

·         GST2 10%

AUSTRIA

·         Duties 3.5-15% (avg. 3.5%)

·         VAT 20%

AZORES (Portugal)

·         VAT 13%

·         Import duties may apply

BALEARIC ISLANDS  (See Spain)

 

BELARUS

·         Duties 20-40%

·         VAT 20%

BELGIUM

·         Duties 3.5-15% (avg. 3.5%)

·         VAT 12, 21%

 

BOSNIA & HERZEGOVINA

·         VAT 17%

·         Duties 0-15%

BOTSWANA

·         Duties 37.5% (65%, motor vehicle)

·         VAT 12%

·         Excise Tax 5-35% (luxury goods)

BULGARIA           

·         Duties 5-40%

·         VAT 7, 20%

CANADA

·         Duties 0-20%

·         GST 5%

CANARY ISLANDS  (Spain)

·         VAT 0%

·         IGIC/AIEM5 4.5% (some imports)

CEUTA  (Spain)

·         VAT 0%

·         IPSI6 3% (some imports)

CHILE

·         Duties 6-16.5%

·         VAT 19%

·         Luxury Tax 50-85%

CHINA

·         Duties 0-35% (motor vehicles 34.2%)

·         VAT 17%

·         Consumption Tax 5-10%

CORSICA   (France)

·         VAT 8, 19.6%

COTE D’ IVOIRE

·         Duties 0-35%

·         VAT 18, 20%

CROATIA

·         Duties 0-18%

·         VAT 10, 25%

·         Motor Vehicles Tax 0- 48%

CURACAO

·         VAT 6%

·         Excise duties 0-17%

CYPRUS

·         VAT 18%

·         Duties 0-30%

CZECH REPUBLIC

·         Duties 0-20% (avg.)

·         VAT 15, 21%

DENMARK

·         Duties 5-14%

·         VAT 25%

ESTONIA

·         VAT 20%

·         Avg. duty rate 5%

FAROE ISLANDS (Denmark)

·         Duties 0-25%

FINLAND

·         Duties 0-35%

·         VAT 24%

FRANCE

·         Duties 5-17%

·         VAT 5.5, 19.6%

GERMANY

·         Duties 5-17%

·         VAT 7, 19%

GIBRALTAR

·         VAT 0%

·         Duties 12% (avg.)

·         Vehicles 25-30%           

GREECE

·         Duties 5-7% (vehicles higher)

·         VAT 9, 23%

GREENLAND (Denmark)

·         VAT 0%

·         Import surcharges may apply to raw materials

GUADELOUPE  (France)

·         VAT 2.1, 8.5%

GUERNSEY (United Kingdom)

·         VAT 0%

·         Duties 0-22%

HONG KONG

·         Registration Tax 35-100%

(motor vehicles)

·         GST 0%

HUNGARY

·         Duties 0-60% (8% avg.)

·         VAT 27%

·         Excise Tax 10-35% (luxury goods)

ICELAND

·         Duties 0-30% (avg. 3.6%)

·         VAT 7.5%, 25.5%

·         Excise tax 7-40% (vehicles)

INDIA

·         VAT 13.5%

·         Duties 0-40%

·         Excise Taxes 8-24%

·         Educational CESS: 3%

IRELAND

·         Duties 5-20% (avg. 3.5%)

·         VAT 23%

ISLE OF MAN (United Kingdom)

·         VAT 5, 20%

·         Duties 5-15%

ISRAEL

·         Purchase Tax 5-90%

·         Duties 0.8-80%

·         VAT 18%

·         Linkage charge (CPI variance)

ITALY

·         Duties 5-20% (avg. 3.5%)

·         VAT 22%

JAPAN

·         Consumption Tax 5%

JERSEY (United Kingdom)

·         VAT 0%

·         GST 5%

·         Duties 0-22%

LATVIA

·         Duties 0-55% (avg. 15%)

·         VAT 20%

LEBANON

·         VAT 10%

·         Duties 0-70% (avg. 15%)

LESOTHO (SACU)

·         Duties  0-40%

·         VAT 14%   

LIECHTENSTEIN (Admin by Switz.)

·         VAT  8%

LITHUANIA

·         Duties 0-15%

·         VAT 21%

·         Excise Tax 10-100%

LUXEMBOURG

·         Duties 5-14%

·         VAT 3, 15%

MACAO, CHINA

·         VAT 0%

·         Consumption tax 0%

·         Motor Vehicle tax 10-55%

MACEDONIA

·         Duties 0-30%, average 14.5%

·         VAT 5% (computer goods, medical goods),18% (all others)

·         Excise Tax  5-62%

MADAGASCAR

·         Duties 5-25%

·         VAT 20%

MADEIRA (Portugal)

·         VAT 22%

MALAYSIA

·         Duties 0-300% (avg. 8.1%)

·         GST 5-10%

MALTA

VAT 18%

Duties 0-12%    

MARTINIQUE

·         VAT 2.1, 8.5%

MAURITIUS

·         Duties 0-80%

·         VAT 15%

MAYOTTE  (France)

·         VAT 0%

·         Import duties may apply

MELILLA  (Spain)

·         VAT 0%

·         IPSI 4% (some imports)

MEXICO

·         IVA8 10-16%

MIQUELON  (France)

·         VAT 0%

·         Duties 0-5%

MOLDOVA

·         VAT 20%, reduced rate 8%

MONACO  (Admin by France)

·         VAT 5.5, 19.6%

·         Duties 5-17%

MONGOLIA

·         VAT 10%

·         General import tariff 5%

MONTENEGRO

·         VAT 7, 17%

·         Duties 5% (avg.)

MOROCCO

·         Duties 2.5-200% (avg. 10%)

·         VAT 10, 20%

NAMIBIA (SACU)

·         Duties 0-85%

·         VAT 15%

NETHERLANDS

·          Duties 5-20% (avg. 3.5%)

·         VAT 6, 21%

NEW CALEDONIA (France)

·         VAT 0%

·         TBI9 5%

·         Duties 0-20%

NEW ZEALAND 

·         Duties 0-15%

·         GST 15%

NORWAY

·         VAT 12-25%

·         Duties 0-8%

·         Vehicles 10-60%

 

 

 

 

PAKISTAN

·         GST 17%

·         Duties 0-30%

POLAND

·         Duties 0-15% (avg. 4.2%)

·         VAT 7, 23%

PORTUGAL

·         Duties 0-15% (avg. 4.2%)

·         VAT 23%

PUERTO RICO (USA)

·         Import Tax 0-7% (under review)

REUNION ISLAND (France)

·         VAT 2.1, 8.5%

·         Duties may apply

ROMANIA

·         Duties 0-30% (avg. 11.7%)

·         VAT 24%

RUSSIA

·         Duties 5-20% (avg. 14%)

·         VAT 18%,10%

·         Excise Tax 20-570%

SENEGAL

·         Customs Duties 0-20%

·         VAT 18%

·         Excise tax 0-50%

SERBIA

·         Duties 0-30% (avg. 9.4%)

·         VAT 20%

·         Excise tax 5-70%

SINGAPORE

·         GST 7%

·         Import Tax 0-1%

·         Vehicle tax 0-30%

SLOVAKIA

·         Duties 0-15% (avg. 4.2%)

·         VAT 10, 20%

SLOVENIA

·         Duties 0-20% (avg. 4.2%)

·         VAT 8.5, 22%

SOUTH AFRICA

·         Duties 0-40% (avg. 20%)

·         Excise Tax 5-10% (incl. vehicles)

·         VAT 14%

SOUTH KOREA

·         Duties 7.9% (avg.)

·         VAT 10%

·         Excise tax 15-100% (luxury items, electric goods)   

SPAIN

·         Duties 0-20% (avg. 4.2%)

·         VAT 21%

SRI LANKA

·         Duties 5-35%,

·         Motor vehicles 25%

·         VAT 12%

ST. BARTHELEMY  (France)

·         VAT 2.1, 8.5%

ST. MARTIN (French side) 

·         VAT 2.1, 8.5%

ST. PIERRE  ( France)

·         VAT 0%

·         Duties 0-5%

SWAZILAND  (SACU)

·         Sales tax (VAT) 14%

·         Duties 0-40%

SWEDEN

·         Duties 2-14% (avg. 4.2%)

·         VAT 25%

SWITZERLAND

·         Duties 3.2% (avg.)

·         VAT 8%, 2.4%

·         Statistical/Environmental Tax 3% (Co2 Emissions)

TAHITI  (France)

·         VAT 2,4,6%

TAIWAN

·         Duties 2-60% (avg. 8.2%)

·         VAT 5%

TASMANIA (Australia)

·         GST 10%

·         Duties 0-17.5%

THAILAND

·         Duties 0-45%

·         VAT 7%

·         Excise Tax 25-80% (luxury goods)

TUNISIA

·         Duties 10-43% (avg. 34%, reduction to 25% considered)

·         VAT 18, 12 and 6% (most            

goods 18%)

·         Luxury Tax  10-700%

·         Customs Formality Fee 3%

TURKEY

·         Duties 0-20% (avg. 5%)

·         VAT 18%

·         Consumption Tax 7-40% (some

luxury items & motor vehicles)

TURKS & CAICOS

·         Duties 0-45% (vehicles highest)

·         Customs surcharge 10%

 

United Arab Emirates

·         Duties 4-5%

·         Motor Vehicles & Boats 5%

UKRAINE

·         Duties 0-20 (avg. 16%)

·         VAT 20%

·         Excise tax 0-300% (vehicles and 

·         jewelry included)

UNITED KINGDOM

·         Duties 0-15% (avg. 4.2%)

·         VAT 20%

WALLIS & FUTUNA (France)

·         VAT 2-6%

 

 

 

 

The above information has been gathered from several public sources and is considered to be accurate at the time of compilation.  These figures are subject to change and it is the responsibility of the exporter to consult with the customs authorities of the importing nations to confirm their accuracy.

 

(1)     TSA – Tax Specific Additional                                             

(2)     GST – Goods and services tax

(3)     HST – Harmonized sales tax

(4)     QST – Quebec sales tax

(5)     IGIC – General indirect tax of the Canary Islands

(6)     IPSI – General indirect tax (Ceuta & Melilla)

(7)     IVA – Value added tax (Mexico)

(8)     TBI – Import tax (New Caledonia)

 

October 23, 2013

 





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