Duties and Value-Added Taxes (VAT)

ALGERIA ·         VAT 7, 17% ·         Duties 3-40% ·         TSA1 (Luxuries) 20-110% ANDORRA ·         Duties 1-7% (avg. 3.6%) 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 15% ·         Import duties may apply BALEARIC ISLANDS  (See Spain) BELARUS ·         Duties 20-40% ·         VAT 20, 22, 24   BELGIUM ·         Duties 3.5-15% (avg. 3.5%) ·         VAT 12, 21% BOTSWANA ·         Duties 37.5% (65%, motor vehicle) ·         VAT 10% ·         Excise Tax 5-35% (luxury goods) BULGARIA            ·         Duties 5-40% ·         VAT 7, 20% CANADA ·         Duties 0-25% ·         GST 5% ·         HST3 13% (Nova Scotia, New Bruswick, Newfoundland) ·         QST4 7.5% (Quebec) 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, 23% ·         Motor Vehicles Tax 0- 48% CURACAO ·         Excise duties 0-17% CYPRUS ·         VAT 15% ·         Duties 0-30% CZECH REPUBLIC ·         Duties 0-20% (avg.) ·         VAT 10, 20% DENMARK ·         Duties 5-14% ·         VAT 25% ESTONIA ·         VAT 20% ·         Avg. duty rate 5% FAROE ISLANDS (Denmark) ·         Duties 0-25% FINLAND ·         Duties 0-35% ·         VAT 22% 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, 19% 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 25% ·         Excise Tax 10-35% (luxury goods)

ICELAND ·         Duties 0-30% (avg. 3.6%) ·         VAT 7.5%, 25% ·         Excise tax 7-40% (vehicles) INDIA ·         VAT 13.5% ·         Duties 0-40% ·         Excise Taxes 8-24% ·         Educational CESS: 3% IRELAND ·         Duties 5-8% ·         VAT 21% ISLE OF MAN (United Kingdom) ·         VAT 5, 17.5% ·         Duties 5-15% ISRAEL ·         Purchase Tax 5-90% ·         Duties 0.8-80% ·         VAT 16.5% ·         Linkage charge (CPI variance) ITALY ·         Duties 5-8% ·         VAT 10, 20% JAPAN ·         Duties 0% (however certain products have high tariff  rates) ·         Consumption Tax 5% JERSEY (United Kingdom) ·         VAT 0% ·         GST 3% ·         Duties 0-22% SOUTH KOREA ·         Duties 7.9% (avg.) ·         VAT 10% ·         Excise tax 15-100% (luxury items, electric goods)     LATVIA ·         Duties 0-55% (avg. 15%) ·         VAT 21% LEBANON ·         VAT 10% ·         Duties 0-70% (avg. 15%) LESOTHO (SACU) ·         Duties  0-40% ·         VAT 14%    LIECHTENSTEIN (Admin by Switz.) ·         VAT  7.6% LITHUANIA ·         Duties 0-15% ·         VAT 21% ·         Excise Tax 10-100% LUXEMBOURG ·         Duties 5-14% ·         VAT 3, 15% MACAO (see China) MACEDONIA ·         Duties 0-30%, average 14.5% ·         VAT 5% (computer goods, medical goods),18% (all others) ·         Excise Tax  5-62% MADEIRA (Portugal) ·         VAT 15% 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% MONACO  (Admin by France) ·         VAT 5.5, 19.6% ·         Duties 5-17% MONGOLIA ·         VAT 13% ·         General import tariff 5% MONTENEGRO ·         VAT 7, 18% ·         Duties 5% (avg.) MOROCCO ·         Duties 2.5-200% (avg. 10%) ·         VAT 10, 20% NAMIBIA (SACU) ·         Duties 0-85% ·         VAT 14% NETHERLANDS ·         Customs Duties 5-8% ·         VAT 6, 19% NEW CALEDONIA (France) ·         VAT 0% ·         TBI9 5% ·         Duties 0-20% NEW ZEALAND  ·         Duties 0-15% ·         GST 12.5%

NORWAY ·         VAT 12-25% ·         Duties 0-8% PAKISTAN ·         GST 15% ·         Duties 0-30% POLAND ·         Duties 0-15% (avg. 4.2%) ·         VAT 7, 22% PORTUGAL ·         Duties 0-15% (avg. 4.2%) ·         VAT 20% 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 9, 19% RUSSIA ·         Duties 5-20% (avg. 14%) ·         VAT 18% (10% in 2010), 10% ·         Excise Tax 20-570% SENEGAL ·         Customs Duties 0-20% ·         VAT 18% ·         Excise tax 0-50% SERBIA ·         Duties 0-30% (avg. 9.4%) ·         VAT 18% ·         Excise tax 5-70% SINGAPORE ·         GST 7% ·         Import Tax 0-1% ·         Vehicle tax 0-30% SLOVAKIA ·         Duties 0-15% (avg. 4.2%) ·         VAT 10, 19% SLOVENIA ·         Duties 0-20% (avg. 4.2%) ·         VAT 8.5, 20% (may increase to 21%) SOUTH AFRICA ·         Duties 0-40% (avg. 20%) ·         Excise Tax 5-10% (incl. vehicles) ·         VAT 14% SPAIN ·         Duties 0-20% (avg. 4.2%) ·         VAT 16% 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 7.6%, 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% 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 17.5% 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)   January 4, 2010

 

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