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

LATVIA

SINGAPORE

· Duties 3.5-15% (avg. 3.5%)· Duties 0-55% (avg. 15%)· GST 7%
· VAT 12, 21%· VAT 20%· Import Tax 0-1%
· Vehicle tax 0-30%

BOSNIA & HERZEGOVINA

LEBANON

SLOVAKIA

· VAT 17%· VAT 10%· Duties 0-15% (avg. 4.2%)
· Duties 0-15%· Duties 0-70% (avg. 15%)· VAT 10, 20%

BOTSWANA

LESOTHO (SACU)

SLOVENIA

· Duties 37.5% (65%, motor vehicle)· Duties 0-40%· Duties 0-20% (avg. 4.2%)
· VAT 12%· VAT 14% · VAT 8.5, 22%
· Excise Tax 5-35% (luxury goods)

BRAZIL

LIECHTENSTEIN (Admin by Switz.)

SOUTH AFRICA

· Duties 10-35%· VAT 8%· Duties 0-40% (avg. 20%)
· COFIN Tax 13.57%· Excise Tax 5-10% (incl. vehicles)
· IPI Tax 0-20%· VAT 14%
· VAT 7-18% (per state)
· PIS Tax 2.62%

BULGARIA

LITHUANIA

SOUTH KOREA

· Duties 5-40%· Duties 0-15%· Duties 7.9% (avg.)
· VAT 7, 20%· VAT 21%· VAT 10%
· Excise Tax 10-100% · Excise tax 15-100% (luxury items, electric goods)

CANADA

LUXEMBOURG

SPAIN

· Duties 0-20%· Duties 5-14%· Duties 0-20% (avg. 4.2%)
· GST 5%· VAT 3, 15%· VAT 21%

CANARY ISLANDS (Spain)

MACAO, CHINA

SRI LANKA

· VAT 0%· VAT 0%· Duties 5-35%,
· IGIC/AIEM 5 4.5% (some imports)· Consumption tax 0%· Motor vehicles 25%
· Motor Vehicle tax 10-55%· VAT 12%

CEUTA (Spain)

MACEDONIA

ST. BARTHELEMY (France)

· VAT 0%· Duties 0-30%, average 14.5%· VAT 2.1, 8.5%
· IPSI 6 3% (some imports)· VAT 5% (computer goods, medical goods),18% (all others)
· Excise Tax 5-62%

CHILE

MADAGASCAR

ST. MARTIN (French side)

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

CHINA

MADEIRA (Portugal)

ST. PIERRE ( France)

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

CORSICA (France)

MALAYSIA

SWAZILAND (SACU)

· VAT 8, 19.6%· Duties 0-300% (avg. 8.1%)· Sales tax (VAT) 14%
· GST 5-10%· Duties 0-40%

COTE D’ IVOIRE

MALTA

SWEDEN

· Duties 0-35%VAT 18%· Duties 2-14% (avg. 4.2%)
· VAT 18, 20%Duties 0-12% · VAT 25%

CROATIA

MARTINIQUE

SWITZERLAND

· Duties 0-18%· VAT 2.1, 8.5%· Duties 3.2% (avg.)
· VAT 10, 25%· VAT 8%, 2.4%
· Motor Vehicles Tax 0- 48%· Statistical/Environmental Tax 3% (Co2 Emissions)

CURACAO

MAURITIUS

TAHITI (France)

· VAT 6%· Duties 0-80%· VAT 2,4,6%
· Excise duties 0-17%· VAT 15%

CYPRUS

MAYOTTE (France)

TAIWAN

· VAT 18%· VAT 0%· Duties 2-60% (avg. 8.2%)
· Duties 0-30%· Import duties may apply· VAT 5%

CZECH REPUBLIC

MELILLA (Spain)

TASMANIA (Australia)

· Duties 0-20% (avg.)· VAT 0%· GST 10%
· VAT 15, 21%· IPSI 4% (some imports)· Duties 0-17.5%

DENMARK

MEXICO

THAILAND

· Duties 5-14%· IVA 8 10-16%· Duties 0-45%
· VAT 25%· VAT 7%
· Excise Tax 25-80% (luxury goods)

ESTONIA

MIQUELON (France)

TUNISIA

· VAT 20%· VAT 0%· Duties 10-43% (avg. 34%, reduction to 25% considered)
· Avg. duty rate 5%· Duties 0-5%· VAT 18, 12 and 6% (most goods 18%)
· Luxury Tax 10-700%
· Customs Formality Fee 3%

FAROE ISLANDS (Denmark)

MOLDOVA

TURKEY

· Duties 0-25%· VAT 20%, reduced rate 8%· Duties 0-20% (avg. 5%)
· VAT 18%
· Consumption Tax 7-40% (some luxury items & motor vehicles)

FINLAND

MONACO (Admin by France)

TURKS & CAICOS

· Duties 0-35%· VAT 5.5, 19.6%· Duties 0-45% (vehicles highest)
· VAT 24%· Duties 5-17%· Customs surcharge 10%

FRANCE

MONGOLIA

United Arab Emirates

· Duties 5-17%· VAT 10%· Duties 4-5%
· VAT 5.5, 19.6%· General import tariff 5%· Motor Vehicles & Boats 5%

GERMANY

MONTENEGRO

UKRAINE

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

GIBRALTAR

MOROCCO

UNITED KINGDOM

· VAT 0%· Duties 2.5-200% (avg. 10%)· Duties 0-15% (avg. 4.2%)
· Duties 12% (avg.)· VAT 10, 20%· VAT 20%
· Vehicles 25-30%

GREECE

NAMIBIA (SACU)

WALLIS & FUTUNA (France)

· Duties 5-7% (vehicles higher)· Duties 0-85%· VAT 2-6%
· VAT 9, 23%· VAT 15%

GREENLAND (Denmark)

NETHERLANDS

· VAT 0%· Duties 5-20% (avg. 3.5%)
· 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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