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

IRELAND

PORTUGAL

· Duties 1-7% (avg. 3.6%)· Duties 5-20% (avg. 3.5%)· Duties 0-15% (avg. 4.2%)
· VAT 4.5%· VAT 23%· VAT 23%

ARUBA

ISLE OF MAN (United Kingdom)

PUERTO RICO (USA)

· Duties 0-12% (avg. 3%)· VAT 5, 20%· Import Tax 0-7% (under review)
· Duties 5-15%

AUSTRALIA

ISRAEL

REUNION ISLAND (France)

· Duties 0-17.5%· Purchase Tax 5-90%· VAT 2.1, 8.5%
· GST 2 10%· Duties 0.8-80%· Duties may apply
· VAT 18%
· Linkage charge (CPI variance)

AUSTRIA

ITALY

ROMANIA

· Duties 3.5-15% (avg. 3.5%)· Duties 5-20% (avg. 3.5%)· Duties 0-30% (avg. 11.7%)
· VAT 20%· VAT 22%· VAT 24%

AZORES (Portugal)

JAPAN

RUSSIA

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

BALEARIC ISLANDS (See Spain)

JERSEY (United Kingdom)

SENEGAL

· VAT 0%· Customs Duties 0-20%
· GST 5%· VAT 18%
· Duties 0-22%· Excise tax 0-50%

BELARUS

LATVIA

SERBIA

· Duties 20-40%· Duties 0-55% (avg. 15%)· Duties 0-30% (avg. 9.4%)
· VAT 20%· VAT 20%· VAT 20%
· Excise tax 5-70%

BELGIUM

LEBANON

SINGAPORE

· Duties 3.5-15% (avg. 3.5%)· VAT 10%· GST 7%
· VAT 12, 21%· Duties 0-70% (avg. 15%)· Import Tax 0-1%
· Vehicle tax 0-30%

BOSNIA & HERZEGOVINA

LESOTHO (SACU)

SLOVAKIA

· VAT 17%· Duties 0-40%· Duties 0-15% (avg. 4.2%)
· Duties 0-15%· VAT 14% · VAT 10, 20%

BOTSWANA

LIECHTENSTEIN (Admin by Switz.)

SLOVENIA

· Duties 37.5% (65%, motor vehicle)· VAT 8%· Duties 0-20% (avg. 4.2%)
· VAT 12%· VAT 8.5, 22%
· Excise Tax 5-35% (luxury goods)

BULGARIA

LITHUANIA

SOUTH AFRICA

· Duties 5-40%· Duties 0-15%· Duties 0-40% (avg. 20%)
· VAT 7, 20%· VAT 21%· Excise Tax 5-10% (incl. vehicles)
· Excise Tax 10-100% · VAT 14%

CANADA

LUXEMBOURG

SOUTH KOREA

· Duties 0-20%· Duties 5-14%· Duties 7.9% (avg.)
· GST 5%· VAT 3, 15%· VAT 10%
· Excise tax 15-100% (luxury items, electric goods)

CANARY ISLANDS (Spain)

MACAO, CHINA

SPAIN

· VAT 0%· VAT 0%· Duties 0-20% (avg. 4.2%)
· IGIC/AIEM 5 4.5% (some imports)· Consumption tax 0%· VAT 21%
· Motor Vehicle tax 10-55%

CEUTA (Spain)

MACEDONIA

SRI LANKA

· VAT 0%· Duties 0-30%, average 14.5%· Duties 5-35%,
· IPSI 6 3% (some imports)· VAT 5% (computer goods, medical goods),18% (all others) · Motor vehicles 25%
· Excise Tax 5-62%· VAT 12%

CHILE

MADAGASCAR

ST. BARTHELEMY (France)

· Duties 6-16.5%· Duties 5-25%· VAT 2.1, 8.5%
· VAT 19%· VAT 20%
· Luxury Tax 50-85%

CHINA

MADEIRA (Portugal)

ST. MARTIN (French side)

· Duties 0-35% (motor vehicles 34.2%)· VAT 22%· VAT 2.1, 8.5%
· VAT 17%
· Consumption Tax 5-10%

CORSICA (France)

MALAYSIA

ST. PIERRE ( France)

· VAT 8, 19.6%· Duties 0-300% (avg. 8.1%)· VAT 0%
· GST 5-10%· Duties 0-5%

COTE D’ IVOIRE

MALTA

SWAZILAND (SACU)

· Duties 0-35%VAT 18%· Sales tax (VAT) 14%
· VAT 18, 20%Duties 0-12% · Duties 0-40%

CROATIA

MARTINIQUE

SWEDEN

· Duties 0-18%· VAT 2.1, 8.5%· Duties 2-14% (avg. 4.2%)
· VAT 10, 25%· VAT 25%
· Motor Vehicles Tax 0- 48%

CURACAO

MAURITIUS

SWITZERLAND

· VAT 6%· Duties 0-80%· Duties 3.2% (avg.)
· Excise duties 0-17%· VAT 15%· VAT 8%, 2.4%
· Statistical/Environmental Tax 3% (Co2 Emissions)

CYPRUS

MAYOTTE (France)

TAHITI (France)

· VAT 18%· VAT 0%· VAT 2,4,6%
· Duties 0-30%· Import duties may apply

CZECH REPUBLIC

MELILLA (Spain)

TAIWAN

· Duties 0-20% (avg.)· VAT 0%· Duties 2-60% (avg. 8.2%)
· VAT 15, 21%· IPSI 4% (some imports)· VAT 5%

DENMARK

MEXICO

TASMANIA (Australia)

· Duties 5-14%· IVA 8 10-16%· GST 10%
· VAT 25%· Duties 0-17.5%

ESTONIA

MIQUELON (France)

THAILAND

· VAT 20%· VAT 0%· Duties 0-45%
· Avg. duty rate 5%· Duties 0-5%· VAT 7%
· Excise Tax 25-80% (luxury goods)

FAROE ISLANDS (Denmark)

MOLDOVA

TUNISIA

· Duties 0-25%· VAT 20%, reduced rate 8%· 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%

FINLAND

MONACO (Admin by France)

TURKEY

· Duties 0-35%· VAT 5.5, 19.6%· Duties 0-20% (avg. 5%)
· VAT 24%· Duties 5-17%· VAT 18%
· Consumption Tax 7-40% (some
luxury items & motor vehicles)

FRANCE

MONGOLIA

TURKS & CAICOS

· Duties 5-17%· VAT 10%· Duties 0-45% (vehicles highest)
· VAT 5.5, 19.6%· General import tariff 5%· Customs surcharge 10%

GERMANY

MONTENEGRO

United Arab Emirates

· Duties 5-17%· VAT 7, 17%· Duties 4-5%
· VAT 7, 19%· Duties 5% (avg.)· Motor Vehicles & Boats 5%

GIBRALTAR

MOROCCO

UKRAINE

· VAT 0%· Duties 2.5-200% (avg. 10%)· Duties 0-20 (avg. 16%)
· Duties 12% (avg.)· VAT 10, 20%· VAT 20%
· Vehicles 25-30% · Excise tax 0-300% (vehicles and
· jewelry included)

GREECE

NAMIBIA (SACU)

UNITED KINGDOM

· Duties 5-7% (vehicles higher)· Duties 0-85%· Duties 0-15% (avg. 4.2%)
· VAT 9, 23%· VAT 15% · VAT 20%

GREENLAND (Denmark)

NETHERLANDS

WALLIS & FUTUNA (France)

· VAT 0%· Duties 5-20% (avg. 3.5%)· VAT 2-6%
· Import surcharges may apply to raw materials· VAT 6, 21%

GUADELOUPE (France)

NEW CALEDONIA (France)

· VAT 2.1, 8.5%· VAT 0%
· TBI 9 5%
· Duties 0-20%

GUERNSEY (United Kingdom)

NEW ZEALAND

· VAT 0%· Duties 0-15%
· Duties 0-22%· GST 15%

HONG KONG

NORWAY

· Registration Tax 35-100% (motor vehicles)· VAT 12-25%
· GST 0%· Duties 0-8%

· Vehicles 10-60%

HUNGARY

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

(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)

Staff Contact:   Anna Zhang

Director, Claims Administration
Tel: 212.703.5075

Anna Zhang supervises both foreign and U.S. Customs Carnet claims as well as payments to member countries of the ATA Carnet system. She has also worked extensively on expanding the Carnet system to China and other East Asian countries. Zhang has been affiliated with USCIB’s Carnet service since 1988, prior to which time she held positions with Svenska Handelsbanken, Boeing a nd Commerzbank.
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