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)

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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