Value Added Tax Rates (VAT) By Country

Countries A - HCountries I - NCountries P - W

ALBANIA

ICELAND

PAKISTAN

· Duties 0-15%· Duties 0-30% (avg. 3.6%)· GST 17%
· VAT 20%· VAT 7.5%, 25.5%· Duties 0-30%
· Excise tax 7-40% (vehicles)

ALGERIA

INDIA

POLAND

· VAT 7, 17%· VAT 13.5%· Duties 0-15% (avg. 4.2%)
· Duties 3-40%· Duties 0-40%· VAT 7, 23%
· TSA 1 (Luxuries) 20-110%· Excise Taxes 8-24%
· Educational CESS: 3%

ANDORRA

INDONESIA

PORTUGAL

· Duties 1-7% (avg. 3.6%)· Duties 0-40% (avg. 10.89%)· Duties 0-15% (avg. 4.2%)
· VAT 4.5%· VAT 0-15% (10% standard)· VAT 23%
· GST 10-50% (on luxury goods)

ARUBA

IRELAND

PUERTO RICO (USA)

· Duties 0-12% (avg. 3%)· Duties 5-20% (avg. 3.5%)· Import Tax 0-7% (under review)
· VAT 23%

AUSTRALIA

ISLE OF MAN (United Kingdom)

REUNION ISLAND (France)

· Duties 0-17.5%· VAT 5, 20%· VAT 2.1, 8.5%
· GST 2 10%· Duties 5-15%· Duties may apply

AUSTRIA

ISRAEL

ROMANIA

· Duties 3.5-15% (avg. 3.5%)· Purchase Tax 5-90%· Duties 0-30% (avg. 11.7%)
· VAT 20%· Duties 0.8-80%· VAT 24%
· VAT 18%
· Linkage charge (CPI variance)

AZORES (Portugal)

ITALY

RUSSIA

· VAT 13%· Duties 5-20% (avg. 3.5%)· Duties 5-20% (avg. 14%)
· Import duties may apply· VAT 22%· VAT 18%,10%
· Excise Tax 20-570%

BALEARIC ISLANDS (See Spain)

JAPAN

SENEGAL

· Consumption Tax 5%· Customs Duties 0-20%
· VAT 18%
· Excise tax 0-50%

BELARUS

JERSEY (United Kingdom)

SERBIA

· Duties 20-40%· VAT 0%· Duties 0-30% (avg. 9.4%)
· VAT 20%· GST 5%· VAT 20%
· Duties 0-22%· Excise tax 5-70%

BELGIUM

KAZAKHSTAN

SINGAPORE

· Duties 3.5-15% (avg. 3.5%)· VAT 12%· GST 7%
· VAT 12, 21%· Import Tax 0-1%
· Vehicle tax 0-30%

BOSNIA & HERZEGOVINA

LATVIA

SLOVAKIA

· VAT 17%· Duties 0-55% (avg. 15%)· Duties 0-15% (avg. 4.2%)
· Duties 0-15%· VAT 20%· VAT 10, 20%

BOTSWANA

LEBANON

SLOVENIA

· Duties 37.5% (65%, motor vehicle)· VAT 10%· Duties 0-20% (avg. 4.2%)
· VAT 12%· Duties 0-70% (avg. 15%)· VAT 8.5, 22%
· Excise Tax 5-35% (luxury goods)

BRAZIL

LESOTHO (SACU)

SOUTH AFRICA

· Duties 10-35%· Duties 0-40%· Duties 0-40% (avg. 20%)
· COFIN Tax 13.57%· VAT 14% · Excise Tax 5-10% (incl. vehicles)
· IPI Tax 0-20%· VAT 14%
· VAT 7-18% (per state)
· PIS Tax 2.62%

BULGARIA

LIECHTENSTEIN (Admin by Switz.)

SOUTH KOREA

· Duties 5-40%· VAT 8%· Duties 7.9% (avg.)
· VAT 7, 20%· VAT 10%
· Excise tax 15-100% (luxury items, electric goods)

CANADA

LITHUANIA

SPAIN

· Duties 0-20%· Duties 0-15%· Duties 0-20% (avg. 4.2%)
· GST 5%· VAT 21%· VAT 21%
· Excise Tax 10-100%

CANARY ISLANDS (Spain)

LUXEMBOURG

SRI LANKA

· VAT 0%· Duties 5-14%· Duties 5-35%,
· IGIC/AIEM 5 4.5% (some imports)· VAT 3, 15%· Motor vehicles 25%
· VAT 12%

CEUTA (Spain)

MACAO, CHINA

ST. BARTHELEMY (France)

· VAT 0%· VAT 0%· VAT 2.1, 8.5%
· IPSI 6 3% (some imports)· Consumption tax 0%
· Motor Vehicle tax 10-55%

CHILE

MACEDONIA

ST. MARTIN (French side)

· Duties 6-16.5%· Duties 0-30%, average 14.5%· VAT 2.1, 8.5%
· VAT 19%· VAT 5% (computer goods, medical goods),18% (all others)
· Luxury Tax 50-85%· Excise Tax 5-62%

CHINA

MADAGASCAR

ST. PIERRE ( France)

· Duties 0-35% (motor vehicles 34.2%)· Duties 5-25%· VAT 0%
· VAT 17%· VAT 20%· Duties 0-5%
· Consumption Tax 5-10%

CORSICA (France)

MADEIRA (Portugal)

SWAZILAND (SACU)

· VAT 8, 19.6%· VAT 22%· Sales tax (VAT) 14%
· Duties 0-40%

COTE D’ IVOIRE

MALAYSIA

SWEDEN

· Duties 0-35%· Duties 0-300% (avg. 8.1%)· Duties 2-14% (avg. 4.2%)
· VAT 18, 20%· GST 5-10%· VAT 25%

CROATIA

MALTA

SWITZERLAND

· Duties 0-18%VAT 18%· Duties 3.2% (avg.)
· VAT 10, 25%Duties 0-12% · VAT 8%, 2.4%
· Motor Vehicles Tax 0- 48%· Statistical/Environmental Tax 3% (Co2 Emissions)

CURACAO

MARTINIQUE

TAHITI (France)

· VAT 6%· VAT 2.1, 8.5%· VAT 2,4,6%
· Excise duties 0-17%

CYPRUS

MAURITIUS

TAIWAN

· VAT 18%· Duties 0-80%· Duties 2-60% (avg. 8.2%)
· Duties 0-30%· VAT 15%· VAT 5%

CZECH REPUBLIC

MAYOTTE (France)

TASMANIA (Australia)

· Duties 0-20% (avg.)· VAT 0%· GST 10%
· VAT 15, 21%· Import duties may apply· Duties 0-17.5%

DENMARK

MELILLA (Spain)

THAILAND

· Duties 5-14%· VAT 0%· Duties 0-45%
· VAT 25%· IPSI 4% (some imports)· VAT 7%
· Excise Tax 25-80% (luxury goods)

ESTONIA

MEXICO

TUNISIA

· VAT 20%· IVA 8 10-16%· Duties 10-43% (avg. 34%, reduction to 25% considered)
· Avg. duty rate 5%· VAT 18, 12 and 6% (most goods 18%)
· Luxury Tax 10-700%
· Customs Formality Fee 3%

FAROE ISLANDS (Denmark)

MIQUELON (France)

TURKEY

· Duties 0-25%· VAT 0%· Duties 0-20% (avg. 5%)
· Duties 0-5%· VAT 18%
· Consumption Tax 7-40% (some luxury items & motor vehicles)

FINLAND

MOLDOVA

TURKS & CAICOS

· Duties 0-35%· VAT 20%, reduced rate 8%· Duties 0-45% (vehicles highest)
· VAT 24%· Customs surcharge 10%

FRANCE

MONACO (Admin by France)

United Arab Emirates

· Duties 5-17%· VAT 5.5, 19.6%· Duties 4-5%
· VAT 5.5, 19.6%· Duties 5-17%· Motor Vehicles & Boats 5%

GERMANY

MONGOLIA

UKRAINE

· Duties 5-17%· VAT 10%· Duties 0-20 (avg. 16%)
· VAT 7, 19%· General import tariff 5%· VAT 20%
· Excise tax 0-300% (vehicles and jewelry included)

GIBRALTAR

MONTENEGRO

UNITED KINGDOM

· VAT 0%· VAT 7, 17%· Duties 0-15% (avg. 4.2%)
· Duties 12% (avg.)· Duties 5% (avg.)· VAT 20%
· Vehicles 25-30%

GREECE

MOROCCO

WALLIS & FUTUNA (France)

· Duties 5-7% (vehicles higher)· Duties 2.5-200% (avg. 10%)· VAT 2-6%
· VAT 9, 23%· VAT 10, 20%

GREENLAND (Denmark)

NAMIBIA (SACU)

· VAT 0%· Duties 0-85%
· Import surcharges may apply to raw materials· VAT 15%

GUADELOUPE (France)

NETHERLANDS

· VAT 2.1, 8.5%· Duties 5-20% (avg. 3.5%)
· VAT 6, 21%

GUERNSEY (United Kingdom)

NEW CALEDONIA (France)

· VAT 0%· VAT 0%
· Duties 0-22%· TBI 9 5%
· Duties 0-20%

HONG KONG

NEW ZEALAND

· Registration Tax 35-100% (motor vehicles)· Duties 0-15%
· GST 0%· GST 15%

HUNGARY

NORWAY

· Duties 0-60% (8% avg.)· VAT 12-25%
· VAT 27%· Duties 0-8%
· Excise Tax 10-35% (luxury goods)· Vehicles 10-60%

(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)

Claims Administration: What Charges Might I Face?

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What Charges Might I Face?

Duties, Taxes and Penalties; Regularization Fees

A Carnet allows the temporary importation of merchandise without the deposit of taxes (e.g., value-added taxes, VAT) and duties or the purchase of an import bond.  With a customs claim for which there is no proof of re-exportation, duties, taxes and usually a penalty (10% of the duty and taxes) will become payable.

This VAT chart is a general reference guide. Actual taxes and duties may vary.

Regularization Fees and Penalties

Foreign customs may charge a Regularization Fee if the re-exportation counterfoil was not validated by a customs inspector upon re-exportation or if proof of re-exportation is submitted more than 6 months after the customs claims date (for the Netherlands ONLY).  The amount of this fee and its application vary from country to country.

Countries known to impose a Regularization Fee are:

Austria104.00 Euros
Netherlands90 Euros
Serbia7620 RSD (Serbian Dinars)
Switzerland50 - 250 CHF (Swiss Francs)
Thailand10% of import duties
No<1000 Baht & No>20,000 Baht

 

Countries known to impose Penalties are:

Singapore30 - 5,000 SGD (Singapore Dollars) and GST/duties where applicable
UAE500 - 5,000 (AED)
Ukraine850 - 17,000 (UAH)

 

USCIB Claims Handling Fees

Effective October 21, 2014:

Claim Payment to Foreign Customs

Claims Handling Fee
(minimum)

$1 to $150$50
$151 to $1,000$100
$1,001 to $2,500$200
$2,501 to $5,000$300
$5,001 to $7,500$400
$7,501 to $10,000$500
Over $10,0005% of the amount paid;
Maximum of $4,000

 

USCIB reserves the right to assess any charges on any claims that require excessive claim Examiners’ time; telephone, facsimile or postage charges; and other situations that cause financial or other loss to USCIB as a result of misuse of an ATA Carnet.

Claims Administration: Claims Settlement

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There are two types of Carnet proof that may resolve a Claim:

Carnet Proof

A Re-exportation Counterfoil validated by a customs inspector of the country issuing the claim. The date of customs validation on the counterfoil must be after the date of importation on the claim and before the expiry date of the Carnet.
For the European Union (EU), the Re-exportation Counterfoil may be validated by a custom inspector from any EU country.
If foreign customs accept this type of evidence in settling the claim, payment of taxes and duties is usually not necessary.

  1. A Re-importation or Exportation Voucher/Counterfoil validated by a U.S. Customs inspector which documents the same goods that were imported into the country issuing the claim. The date of the customs validation must be after the date of importation on the claim and before the expiry date of the Carnet;
  2. An Importation or Re-exportation Counterfoil validated by a foreign customs inspector which documents the same goods that were imported into the country issuing the claim. The date of the customs validation must be after the date of importation on the claim and before the expiry date of the Carnet.

Some foreign customs authorities may impose a “Regularization Fee” for accepting this type of proof.For further assistance, please contact a Foreign Claims Examiner.

Non-Carnet Proof

Non-Carnet proof includes customs-validated documents dated after the date of importation on the claim. USCIB does not guarantee the acceptance of non-Carnet proof by foreign customs.Please ensure that the Carnet number and other Carnet-specific information are indicated on any of the following documents: e.g., description of merchandise as listed on the General List, the value and the total weight of the goods.

Certificate of Disposition Validated by U.S. Customs Service (Form CF3227)

A Certificate of Disposition is used to provide evidence to foreign customs that the goods in question have been re-imported into the U.S. The Holder should present the merchandise to the U.S. Customs office, upon or after re-importation, for inspection and obtain proper certification using the Certificate of Disposition form. Contact the Entry Branch of the U.S. Customs office for details and to schedule an appointment. Click here to download the form, instructions, and a sample.

Foreign Customs Cashier’s Receipt

In the case of a sale of merchandise (either in part or in whole), the USCIB recommends that Holders secure a foreign customs cashier’s receipt before departure from the importing country. This receipt will be used to prove payment of applicable duties and taxes upon receipt of a claim. The cashier’s receipt should indicate the Carnet number and items numbers on the General List for which payment is being made. At the time the receipt is obtained, Holders should also request the customs authorities to make the appropriate notations on the re-exportation voucher. Upon return to the U.S., Holders should send a copy of the receipt to USCIB, Foreign Claims Division, 1212 Avenue of the Americas, New York, NY 10036.

Customs Entry Forms Used at the Time of Re-importation into the US,

  1. Entry/Immediate Delivery (Form CF3461)
  2. Carrier Certificate
  3. Entry Summary (Form CF 7511)

Claims Administration: Causes of a Claim

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What Causes a Claim?

Claims are caused by improper handling of Carnet merchandise.  Here are some examples which may result in a claim:

  • Goods are sold and will remain in the importing country permanently;
  • Goods are stolen or lost;
  • Goods are not re-exported in a timely manner:
  • re-exported after the expiration of a Carnet from an importing country; or
  • re-exported after a designated date of re-exportation set by a foreign customs inspector at the time of importation.

Customs authorities have a right to limit the duration of a Carnet to less than the Carnet validity.  When such a restriction is noted on the importation counterfoil of the Carnet, the Holder must ensure that the goods are re-exported on or before that date. The Holder may petition foreign customs for an extension of this date. However, permission must be obtained prior to the designated date of re-exportation. It has been our experience that Canada, Korea, Malaysia, Singapore, and Thailand typically restrict importations on Carnets.

  • Clerical errors made by Carnet Holders or their authorized representatives or customs inspectors, e.g., the handling of split or partial shipments under Carnets.

When Will a Claim be Issued?

A foreign customs authority must issue a claim within twelve months after the Carnet expiration. Working in conjunction with USCIB, Holders have four months from the date of the customs claim notification, within which to provide evidence of re-exportation out of the country issuing the claim. Once a claim is received, the Carnet will not be cancelled and the security against the Carnet will be held until all claims are resolved.

How Will I be Notified?

Upon receipt of a claim from foreign customs, USCIB will verify its validity and will attempt to settle the claim based on the documentation within the Carnet itself.  However, if the necessary evidence is not available, USCIB will send a claim notification letter to the Holder at the address in our file. It is important for Carnet Holders to notify USCIB of any changes in address and/or contact people.

Please note that there is a time limit to present evidence to foreign customs. The Holder is expected to assist USCIB’s Claims Examiners in settling the claim by responding promptly to our notifications. The Holder should:

  • Submit all documentary proof to USCIB immediately; or
  • Send written authorization, including Carnet number, to pay the taxes, duties and penalties as assessed by the foreign customs if the merchandise will remain in the importing country permanently; or
  • Contact a Foreign Claims Examiner for further assistance.

Carnet Usage: Departing the U.S.

Departing the US  |  Entering a Country  | Departing a CountryRe-Entering the US
Transiting a Country  | Upon Return | Advisories  |  Glossary

 

  1. For initial departure, the Holder or authorized representative must first sign the green cover.   U.S. Customs must validate the green cover and a yellow exportation certificate to activate the Carnet for its first use.  Foreign customs may deny entry of goods under a Carnet if neither the green cover nor the exportation certificate is validated by U.S. Customs.
  2. Use a yellow exportation certificate (for initial departure, use No.1). Complete Sections D-F.  Indicate only those item numbers that are leaving the U.S. in Section F(a) on the voucher.
  3. Sign and date the voucher
  4. Present the Carnet to U.S. Customs.
  5. U.S. Customs should indicate only those item numbers leaving the U.S. in Section (1) of the counterfoil.  It is the Holder’s responsibility to ensure that U.S. Customs has indicated the correct item numbers on the counterfoil especially in a partial or split shipment.
  6. U.S. Customs will then validate both the counterfoil and voucher, but may not detach the voucher. If not detached, the voucher should remain with the Carnet. (The items listed in Section F(a) and those on the copy of the General List attached to the back of the certificate should match.)

Carnet Usage: Departing a Foreign Country

Departing the US  |  Entering a Country  | Departing a CountryRe-Entering the US
Transiting a Country  | Upon Return | Advisories  |  Glossary

 

  1. Use the white reexportation certificate that has the same number as the most recently used importation certificate.  Complete section D & E. Indicate only those item numbers that are leaving in Section F(a). Also indicate the corresponding importation voucher number in the second part of Section F(a). Complete Section F(b,c,d), if applicable.
  2. Sign and date the voucher.
  3. Present the Carnet to customs at time of departure.
  4. The foreign customs inspector must clearly indicate only those item numbers that are leaving in Section 1 of the counterfoil, along with the corresponding importation voucher number.  (If an item(s) is not reexported and duties are paid, it is vital that a customs cashier’s receipt be obtained from the local customs authorities.  This receipt must clearly list the merchandise not reexported (as on General List) and must note the Carnet number. The Carnet and customs receipt should be returned to the USCIB upon completion of the final use of the Carnet.)
  5. Foreign customs will validate the certificate.  Customs will then detach and retain the voucher for a later comparison to the importation voucher.
  6. Special Note: Customs authorities in the European Union (EU) may be unwilling or unavailable to validate ATA Carnets for goods moving between EU member countries.  Before final departure from the EU, INSIST on validation of the reexportation certificate.
  7. All items not reexported because of loss, theft, destruction or other reason are subject to all applicable duties, taxes, and possible penalties.
  8. Carnet Holders who fail to have the Carnet validated at the time of departure may be charged a regularization fee by the foreign customs authorities even if a claim does not occur.

Carnet Usage: Entering a Foreign Country

Departing the US  |  Entering a Country  | Departing a CountryRe-Entering the US
Transiting a Country  | Upon Return | Advisories  |  Glossary

 

  1. Use a white importation certificate. Complete Section D & E. Indicate only those item numbers that are entering the country in Section F(a). Specify in F(b) the intended use of the Carnet, e.g., participation in an exhibition or sales visit.
  2. Sign and date the voucher.
  3. Present the Carnet to customs at the time of entry.
  4. Foreign customs must indicate only those items that are entering in Section (1) of the counterfoil.
  5. Any customs authority has the right to restrict any shipment to less than one year.  Be sure to comply with the “Final Date for Re-exportation/production to the Customs of goods” in Section 2 of the counterfoil. If the Carnet is not restricted, the final date for reexportation becomes 12:00 midnight of the expiration date (c) printed on the green cover.
  6. The customs inspector will then validate the certificate and detach the voucher.

Carnet Usage: To Transit a Country (If Applicable)

Departing the US  |  Entering a Country  | Departing a CountryRe-Entering the US
Transiting a Country  | Upon Return | Advisories  |  Glossary

 

At the Time of Entry

  1. Use two blue (transit) certificates. Indicate in Section F(a) the customs port (of the country of transit) from which the goods will exit.
  2. Indicate only those item numbers that are transiting in the second half of Section F(a).
  3. Sign and date the voucher.
  4. Present the Carnet to customs at the port of entry.
  5. Foreign customs will indicate the item numbers in “Clearance for Transit, 1,” on the counterfoil and indicate the port to which the goods are being dispatched.  The customs inspector will then assign the final date that the goods must exit that port in No. 2 of the counterfoil. It is vital to adhere to the re-exportation date and port of departure.
  6. The customs inspector will complete 4-6. sign and stamp No. 7 of both  counterfoils and Section H of the first voucher on the transit certificate and then detach that voucher.

At the Time of Departure

  1. Present the Carnet to customs at the port of discharge.
  2. The customs inspector at the port of discharge will complete the Certificate of Discharge on the second counterfoil and Section H of the second voucher and then detach the second voucher.
  3. When the transit is complete, Signature Sections 6 and 7 of the second counterfoil will have been validated and both vouchers will have been detached.

Carnet Usage: Re-Entering the U.S.

Departing the US  |  Entering a Country  | Departing a CountryRe-Entering the US
Transiting a Country  | Upon Return | Advisories  |  Glossary

 

Sec.148.11 of the U.S. Customs Regulations states “All articles brought into the United States by any individual shall be declared to a Customs officer at the port of first arrival…”

  1. Present the Carnet to customs at the time of reentry.
  2. Use the yellow re-importation certificate bearing the same number as the yellow exportation certificate used at the time of departure.  Complete Sections D-E.  Indicate only those item numbers that are being re-imported in Section F(a) and indicate the corresponding exportation voucher number in the second part of Section F(a). Complete Section F(b,c), if applicable.
  3. Sign and date the voucher.
  4. U.S. Customs inspector must clearly indicate those item numbers reentering in Section 1 of the counterfoil and indicate the corresponding exportation voucher number in the second part, Section 1. Customs will then validate the counterfoil and voucher, but may not detach the voucher.  (U.S. Customs should allow the goods to reenter the U.S. even if the Carnet has expired.  The expiration date only limits entry into foreign countries.)
  5. MOST IMPORTANT:  Upon returning to the U.S., the re-importation certificate must be validated by U.S. Customs. This is the last line of defense in cancelling a Carnet or settling a claim without payment of duties and taxes, though regularization fees may apply.

Carnet Cancellation FAQs

  1. When do I return the Carnet?

    The Carnet should be returned after its final use or immediately after its expiration, whichever comes first.

  2. To where do I return the Carnet?

    The Carnet holder should make and keep a clear copy of the whole Carnet booklet (all used and even un-used sheets), and return the original via receipted mail to the company that issued you the Carnet.

  3. What should I do if the Carnet is misplaced, lost, or destroyed?

    Please contact your issuing company for assistance.

  4. What should I do if the merchandise is sold in the country of importation?

    If goods are sold overseas, proof of payment (a cashier’s receipt) from the Customs of the country of importation should be attached to the returned Carnet.  Please note that the Carnet number must be indicated on the cashier’s receipt.

  5. Is it possible for the goods under the Carnet to remain in the country after the Carnet has expired?

    It may be. You may apply for a replacement Carnet, which normally allows the goods to stay in the country of import for another year.  Approval and acceptance of replacement Carnets vary from country to country.  To apply, please contact the office where you obtained your original Carnet at least 30 days prior to Carnet expiration.

  6. I received a duplicate Carnet after I lost the original. The duplicate was sent back to you. Why am I still getting reminder letters?

    In order to cancel a Carnet, both the duplicate and the original must be returned. Reminder letters will be generated if only the duplicate was returned. If you do not have the original then the Carnet must remain open for one year after the expiration date. If no claim(s) is issued during that time period then the Carnet will be cancelled.

  7. My Carnet was never used. Do I still have to return it?

    Yes, all Carnets must be returned even if they were never used.  Carnets that are not returned will be considered ‘open’ and thus, the associated security deposit will remain in effect until the time during which a customs claim may be submitted to USCIB has ended.