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Your country's TAX A-K

Country-Specific Tariff and Tax Information

NOTE: “tariff” means “duty”; both terms are equivalent.

Algeria

TARIFF RESOURCE: July 2003 Tariff Schedule from International Customs Tariffs Bureau

TAX: Most products are subject to a 17 percent value-added tax. The value-added tax for some products is 7 percent. There is also a Customs user fee of 4%. Fees are applied on CIF, while taxes are on CIF + duty + customs fees.

Andean (Bolivia, Ecuador, Colombia, Peru, Venezuela)

TARIFF RESOURCE: September 2004 Tariff Schedule from International Customs Tariffs Bureau.

TAX: See individual country entries below.

Angola

TARIFF RESOURCE: Online Tariff Schedule

TAX: There is a value added tax of 2 - 30 percent depending on the good, applied on CIF + duty; additional fees include clearing costs (2% applied on CIF), revenue stamp (0.5% applied on FOB), port charges ($500/20 foot container or $850/40 foot container), and port storage fees (free for first 15 days but rarely do goods clear port within the grace period).

Argentina

TARIFF RESOURCE: TARIFF INFO IN ARGENTINA CHANGES DAILY. FOR MOST ACCURATE INFO CONTACT THE TIC AT 1-800-USA-TRADE.

TAX: There is a 0.5% customs administration fee charged on CIF, and a 21 percent value added tax applied on CIF + duty + customs fee. Some products may be subject to additional taxes; specific duties are applied on many items in Chapters 61, 62, 63, 64, and 95.

Aruba

TARIFF: The basic customs duty is 7.5%. In general, basic foodstuffs and raw materials for manufacturing are duty-free and luxury items are assessed at higher duties. Duty rate is applied on CIF.

TAX: There is a 5% customs surcharge on CIF and a 15% consumption tax applied on CIF + duty.

Australia

TARIFF RESOURCES: APEC Tariff Database

The duty is applied on the FOB value.

TAX: There is a 10% goods and services tax applied on FOB + duty (5%). See also Japan Boats - "Freight Price".

Austria

TARIFF RESOURCES: April 2006 Tariff Schedule from International Customs Tariff Bureau or European Union Customs Web Site

TAX: There is a value added tax of 20 percent for most products. Some products, such as basic necessities and foodstuffs, qualify for a reduced rate of 10-14 percent. The tax is applied on CIF + duty.

Bahamas

TARIFF: The basic ad valorem tariff rate is 35 percent tariff. Several products have separate rates. Duty rate is applied on CIF.

TAX: There is a 2-7 percent tax applied on CIF + duty.

Bahrain

TARIFF: Customs duties are imposed on the CIF value:

5 percent on foodstuffs and non-luxuries

7.5 percent on consumer goods

20 percent on cars and boats

70 percent on cigarettes and tobacco products

125 percent on alcoholic beverages

TAX: Bahrain is essentially tax-free, but a few products are subject to tax.

Bangladesh

TARIFF RESOURCE: Bangladesh Customs Schedule

TAX: 15 percent value added tax assessed on CIF + duty.

Additional taxes are applied on luxury items.

Barbados

TARIFF: Barbados Customs and Excise Department; duty rates range from 0 to 20%, except higher for some specified manufactured and agricultural products. Duty rate is applied on CIF.

TAX: 15 percent value added tax assessed on CIF + duty.

Belgium

TARIFF RESOURCES: April 2006 Tariff Schedule from International Customs Tariff Bureau or European Union Customs Web Site

TAX: There is a value added tax of 21 percent for most products. Some products, such as basic necessities and foodstuffs, qualify for a reduced rate of 1-12 percent. The tax is applied on CIF + duty.

Benin

TARIFF RESOURCE: August 2003 Tariff Schedule from International Customs Tariffs Bureau. The tariff rate is in the column marked “CD”.

TAX: There is a 15-20 percent value added tax, a 1 percent statistical tax, and a 1 percent community solidarity levy. Agricultural, industrial, agro-industrial, livestock breeding, and the fishing industry products may be subjected to 2.5 – 10% additional taxes. Levy and taxes are applied on CIF, except for VAT that is applied on CIF + duty + levy + all other taxes.

Bermuda

TARIFF RESOURCE: Bermuda Customs Tariff Schedule

TAX: No tax collected on products entering Bermuda.

Bolivia

TARIFF: April 2003 Tariff Schedule from Inter American Development Bank

TAX: There is a 0.5% customs warehouse fee applied on CIF. The Bolivian Customs office also charges an excise tax on certain products (for more information, contact the TIC at 1-800-USA-TRADE). Additionally, 13 percent value added tax is applied on CIF + duty + customs fee.

Brazil

TARIFF RESOURCE: TARIFF INFO IN BRAZIL CHANGES DAILY. FOR MOST ACCURATE INFO, CONTACT THE TIC AT 1-800-USA-TRADE.

TAX: There is an Industrial Product Tax (IPI) (Federal sales tax) that ranges between 5 and 15 percent and a Merchandise Circulation Tax (ICMS – state sales tax) that is generally around 18 percent. There is also a 1 percent miscellaneous tax. In addition, there is a Social Security tax that varies by product but is approximately 10 percent. Contact the TIC for full explanation of how taxes are applied.

Brunei

TARIFF RESOURCE: ASEAN Tariff Database

TAX: No known taxes.

Burkina Faso

TARIFF RESOURCE: August 2003 Tariff Schedule from International Customs Tariffs Bureau. The tariff rate is in the column marked “CD”.

TAX: There is a 15-20 percent value added tax (VAT), a 1 percent statistical tax, and a 1 percent community solidarity levy. Agricultural, industrial, agro-industrial, livestock breeding, and the fishing industry products may be subjected to 2.5 – 10% additional taxes. Levy and taxes are applied on CIF, except for VAT that is applied on CIF + duty + levy + all other taxes.

Cambodia

TARIFF RESOURCE: ASEAN Tariff Database

TAX: There is a 10 percent value added tax for most products applied on CIF + duty.

Cameroon

TARIFF: There is a 5 percent duty on basic necessities, 10 percent on raw materials and capital goods, 20 percent on intermediate and miscellaneous goods, and 30 percent on consumer goods. Duty rate is applied on CIF.

TAX: There is an 18.7 percent value added tax applied on CIF + duty. An Excise Tax (indirect tax on consumption goods) of 25 percent on CIF may also apply for specific categories of goods defined by ministerial ordinance.

Canada

TARIFF RESOUCES: Canadian Customs Schedule

TAX: There is a 6 percent goods and services tax applied on FOB + duty.

Commercial shipments to the Eastern provinces of New Brunswick, Newfoundland, and Nova Scotia are subject to an additional 8 percent provincial tax. Quebec and Ontario collect the 8 percent provincial tax however on personal shipments (not on commercial shipments). All Canadian taxes are applied on FOB.

Central African Republic

TARIFF: There is a 5 percent duty on basic necessities, 10 percent on raw materials and capital goods, 20 percent on intermediate and miscellaneous goods, and 30 percent on consumer goods. Duty rate is applied on CIF.

TAX: Turnover tax and Community Integration tax may apply, as well as excise taxes on products such as beer, wine and spirits, tobacco, perfumes, and cosmetic products (further definitive information is not available).

Chad

TARIFF: There is a 5 percent duty on basic necessities, 10 percent on raw materials and capital goods, 20 percent on intermediate and miscellaneous goods, and 30 percent on consumer goods. Duty rate is applied on CIF.

TAX: There is an 18.7 percent value added tax on CIF + duty.

Chile

TARIFF RESOURCE: January 2005 Tariff Schedule

On January 1, 2004 the U.S.-Chile Free Trade Agreement went into effect. Items qualifying as U.S. originating would have a duty between 0 and 6 percent applied on CIF; almost all non-qualifying products have a 6 percent duty applied on CIF.

TAX: There is a value added tax of 19 percent applied on CIF + duty.

China

TARIFF RESOURCES: Market Access and Compliance Tariff Schedule

TAX: Consumption tax of 2 - 3% (varies according to provincial) applied on CIF. Also, there is a value added tax (VAT) of 17 percent for most items; necessities, such as agricultural products and utilities, are taxed at 13%. Small Businesses (annual production sales of less than RMB 1 million or annual wholesale or retail sales of less than RMB 1.8 million) are subject to VAT at the rate of 6%. VAT is applied on CIF + duty.

Colombia

TARIFF RESOURCES: May 2006 Tariff Schedule from International Customs Tariff Bureau

TAX: There is 16 percent value added tax applied on CIF + duty; a Customs Fee of 1.2% applied on CIF; and excise taxes ranging 20 - 40% on alcoholic beverages, spirits, cigarettes, etc. applied on CIF + duty.

Congo, Democratic Republic of

TARIFF RESOURCES: August 2004 Tariff Schedule from International Customs Tariff Bureau

TARIFF: There is a 5 percent duty on basic necessities, 10 percent on raw materials and capital goods, 20 percent on intermediate and miscellaneous goods, and 30 percent on consumer goods. Duty rate is applied on CIF.

TAX: There is an 18.7 percent value added tax applied on CIF + duty.

Congo, Republic of

TARIFF: There is a 5 percent duty on basic necessities, 10 percent on raw materials and capital goods, 20 percent on intermediate and miscellaneous goods, and 30 percent on consumer goods. Duty rate is applied on CIF.

TAX: There is an 18.7 percent value added tax applied on CIF + duty.

Costa Rica

TARIFF RESOURCES: October 2003 Tariff Schedule from International Customs Tariff Bureau

TAX: Most products are subject to a 14 percent sales tax applied on CIF + duty.

Cote D'Ivoire

TARIFF RESOURCES: August 2003 Tariff Schedule from International Customs Tariffs Bureau. The tariff rate is in the column marked “CD”.

TAX: There is a 15-20 percent value added tax (VAT), a 1 percent statistical tax, and a 1 percent community solidarity levy. Agricultural, industrial, agro-industrial, livestock breeding, and the fishing industry products may be subjected to additional taxes. Levy and taxes are applied on CIF, except for VAT that is applied on CIF + duty + levy + all other taxes.

Cyprus

TARIFF RESOURCES: April 2006 Tariff Schedule from International Customs Tariff Bureau or European Union Customs Web Site

TAX: In most cases, there is value added tax (VAT) of 15%; a reduced rate of 5% VAT refers mainly to food and agricultural products. VAT is applied on CIF + duty.

Czech Republic

TARIFF RESOURCES: April 2006 Tariff Schedule from International Customs Tariff Bureau or European Union Customs Web Site

TAX: The standard value added tax (VAT) rate is 19% for most goods and services; a reduced rate of 5% applies to certain services and essential goods. VAT is applied on CIF + duty.

Denmark

TARIFF RESOURCES: April 2006 Tariff Schedule from International Customs Tariff Bureau or European Union Customs Web Site

TAX: There is a value added tax of 25 percent for most products (some products, such as basic necessities and foodstuffs, qualify for a reduced rate of zero percent). The tax is applied on CIF + duty.

Dominican Republic

TARIFF RESOURCE: April 2003 Tariff Schedule from Inter American Development Bank

TAX: There is a value added tax (ITBIS tax) of 16 percent applied on CIF + duty. There is also a 13 percent exchange commission applied on the FOB value of all imports; an additional excise tax on alcohol, soft drinks, matches, cigarettes, cigars, perfumes, jewelry, and carpets is applied on CIF + duty.

Ecuador

TARIFF RESOURCE: Cotecna's Ecuador Tariff Book

TAX: Most products are subject to a 12 percent tax applied on CIF + duty.

El Salvador

TARIFF RESOURCE: El Salvador's Tariff Schedule 

(type the first four or six digits of the HS Number in the box labeled "codigo". The tariff rate is in the column labeled DAI).

TAX: There is a value added tax of 13 percent applied on CIF + duty.

Estonia

TARIFF RESOURCE: April 2006 Tariff Schedule from International Customs Tariff Bureau or European Union Customs Web Site

TAX: The standard rate of VAT in Estonia is 18%, with reduced rates of 0% and 5% for some items. All taxes are applied on CIF + duty.

Equatorial Guinea

TARIFF: There is a 5 percent duty on basic necessities, 10 percent on raw materials and capital goods, 20 percent on intermediate and miscellaneous goods, and 30 percent on consumer goods. Duty rate is applied on CIF.

TAX: Tax information is not available.

Finland

TARIFF RESOURCES: April 2006 Tariff Schedule from International Customs Tariff Bureau or European Union Customs Web Site

TAX: There is a value added tax of 22 percent for most products. Some products, such as basic necessities and foodstuffs, qualify for a reduced rate of 8-17 percent. The tax is applied on CIF + duty.

France

TARIFF RESOURCES: April 2006 Tariff Schedule from International Customs Tariff Bureau or European Union Customs Web Site

TAX: There is a value added tax of 19.6 percent for most products. Some products, such as basic necessities and foodstuffs, qualify for a reduced rate of 2.1-5.5 percent. The tax is applied on CIF + duty.

Germany

TARIFF RESOURCES: April 2006 Tariff Schedule from International Customs Tariff Bureau or European Union Customs Web Site

TAX: There is an Import Turnover Tax (in lieu of domestic value added tax) of 17 percent for most products. Some products, such as basic necessities and agricultural foodstuffs, qualify for a reduced rate of 7 percent. The tax is applied on CIF + duty.

Ghana

TARIFF RESOURCE: Cotecna's Ghana Tariff Book

TAX: There is a 12.5 percent value added tax on most products applied on CIF + duty. There are additional taxes on some products.

Greece

TARIFF RESOURCES: April 2006 Tariff Schedule from International Customs Tariff Bureau or European Union Customs Web Site

TAX: There is a value added tax of 18 percent for most products. Some products, such as basic necessities and foodstuffs, qualify for a reduced rate of 4-8 percent. The tax is applied on CIF + duty.

Guatemala

TARIFF RESOURCE: September 2003 Tariff Schedule from International Customs Tariffs Bureau. The tariff rate is in the column marked SAC.

TAX: There is a value added tax of 12 percent applied on CIF + duty.

Guinea Bissau

TARIFF RESOURCE: August 2003 Tariff Schedule from International Customs Tariffs Bureau. The tariff rate is in the column marked “CD”.

TAX: There is a 15-20 percent value added tax (VAT), a 1 percent statistical tax, and a 1 percent community solidarity levy. Agricultural, industrial, agro-industrial, livestock breeding, and the fishing industry products may be subjected to additional taxes. Levy and taxes are applied on CIF, except for VAT that is applied on CIF + duty + levy + all other taxes.

Honduras

TARIFF RESOURCE: April 2003 Tariff Schedule from Inter American Development Bank

TAX: There is a value-added tax of 12 percent applied on CIF + duty. There is also a 0.5% service charge applied on CIF for all items except raw material and some capital goods. For alcohol and cigarettes, an additional 20-50 percent excise tax is applied on CIF + duty.

Hong Kong

TARIFF: There is no duty for products shipped into Hong Kong.

TAX: Taxes are assessed only on automobiles, gasoline, tobacco, and alcohol.

Hungary

TARIFF RESOURCES: April 2006 Tariff Schedule from International Customs Tariff Bureau or European Union Customs Web Site

TAX: In most cases, a value added tax is payable at a rate of 25% applied on CIF + duty. There is a reduced rate of 12% that relates mainly to some products and services.

Iceland

TARIFF RESOURCE: September 2006 Tariff Schedule from International Customs Tariff Bureau or European Union Customs Web Site

TAX: There is a value added tax of 24.5 percent on most products applied on CIF + duty. There are additional taxes on some products.

India

TARIFF RESOURCE: 2005 Tariff Schedule 

TAX: There is a 1% Landing Charge applied on CIF, as well as taxes by the city, state, and central authorities respectively that total roughly 22 percent. However, the effective tax rate could be as much as 26 percent. All taxes are applied on CIF + duty + landing charge. FOR MOST ACCURATE INFO, CONTACT THE TIC AT 1-800-USA-TRADE.

Indonesia

TARIFF RESOURCES: ASEAN Tariff Database

TAX: There is a value added tax of 10 percent applied on the CIF + duty. There is an additional sales tax on some luxury items.

Iraq

TARIFF: There is no tariff for products going to Iraq.

TAX: Effective March 1, 2004, a reconstruction levy of 5 percent of the total taxable customs value of all goods imported into Iraq from all countries will be applied. Exceptions are food, medicine, clothing, books, humanitarian goods; goods imported by the CPA, Coalition forces, reconstruction contractors, NGOs, international organizations, diplomats, and Coalition governments; and goods imported under Oil for Food contracts.

Ireland

TARIFF RESOURCES: April 2006 Tariff Schedule from International Customs Tariff Bureau or European Union Customs Web Site

TAX: There is a value added tax of 21 percent for most products. Some products, such as basic necessities and foodstuffs, qualify for a reduced rate of 4.2-12.5 percent. The tax is applied on CIF + duty.

Israel

TARIFF RESOURCE: Israeli Customs Tariff Schedule

TAX: There is a value added tax of 18 percent applied on CIF + duty. Additional taxes may apply on some products.

Italy

TARIFF RESOURCES: April 2006 Tariff Schedule from the International Customs Tariff Bureau or European Union Customs Web Site

TAX: There is a value added tax of 20 percent for most products. Some products, such as basic necessities and foodstuffs, qualify for a reduced rate of 4-10 percent. The tax is applied on CIF + duty.

Japan

TARIFF RESOURCES: APEC's Japan Tariff Schedule 

TAX: There is a 5 percent consumption tax applied on CIF + duty.

Jordan

TARIFF RESOURCE: Jordan's Customs Tariff Table

TAX: There is a value added tax of 13 percent applied on CIF + duty.

Kenya

TARIFF RESOURCE: East African Community Common External Tariff Book 

TAX: There is a 16 percent value added tax applied on FOB + duty.

Kuwait

TARIFF: There is a 5 percent duty applied on most products. Cigarette and tobacco products have a 70 percent duty.

TAX: There are no taxes on products shipped to Kuwait.


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