Your country's TAX L-Q

Laos

TARIFF RESOURCE: ASEAN Tariff Database

TAX: There is a 10 percent tax applied on CIF + duty. Some products are subject to additional taxes.

Latvia

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

TAX: The standard rate of value added tax (VAT) is 18%; for certain items, there are reduced rates of 0% - 9%. The tax is applied on CIF + duty.

Lebanon

TARIFF RESOURCE: January 2004 Tariff Schedule from the International Customs Tariffs Bureau or Government of Lebanon Customs Tariff Schedule

TAX: There is a 10 percent value added tax on CIF + duty.

Lithuania

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

TAX: In most cases, value added tax (VAT) in Lithuania is 18%; there is a reduced rate of 9% that applies to heating services. VAT on transport services in Lithuania is 5%. The tax is applied on CIF + duty.

Luxembourg

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 15 percent for most products. Some products, such as basic necessities and foodstuffs, qualify for a reduced rate of 3-12 percent. The tax is applied on CIF + duty.

Madagascar

TARIFF RESOURCE: October 2003 Tariff Schedule from the International Customs Tariffs Bureau

TAX: There is a value added tax of 20 percent applied on CIF + duty. There may be additional import taxes applied as well.

Mali

TARIFF RESOURCE: August 2003 Tariff Schedule of the 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 additional taxes. Levy and taxes are applied on CIF, except for VAT that is applied on CIF + duty + levy + all other taxes.

Malaysia

TARIFF RESOURCES: ASEAN Tariff Database

TAX: Sales tax varies by product: 5, 10 or 15 percent with 10 percent being the most common. It is applied on CIF + duty.

Malta

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

TAX: 18 percent value added tax (VAT) unless item is listed as exempt or at reduced rate, which then the following reduced rates apply: 5% VAT for confectionery and similar items; food and pharmaceutical products are exempt from import tax. Tax is applied on CIF + duty.

Mauritius

TARIFF RESOURCE: Mauritius Integrated Customs Tariff Schedule 

TAX: 15 percent value added tax (VAT) assessed on most items with some exceptions; see above schedule for VAT information in addition to customs duty. Tax is applied on CIF + duty.

Mexico

TARIFF RESOURCES: Please call 1-800-USA-TRADE

TAX: There is a 10 percent value added tax assessed to products going to the northern Mexico border region, and a 15 percent value added tax assessed on products going elsewhere in the country. In addition, there is a 0.8 percent customs processing fee for products that do not qualify for NAFTA preferential tariff treatment. Tax is applied on CIF + duty.

Mongolia

TARIFF: There is a 5 percent duty applied on CIF for all.

TAX: There is a 15 percent value added tax applied on CIF + duty.

Morocco

TARIFF RESOURCE: Morocco Tariff Schedule

TAX: There is a value added tax that varies between 0 and 20 percent, depending on the product, applied on CIF + duty.

Mozambique

TARIFF RESOURCE: No Information Available.

TAX: There is a 17 percent tax applied on CIF + duty for all products. There are also a customs processing fee of $50 USD and a possible excise tax, both applied on CIF.

Netherlands

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 19 percent for most products. Some products, such as basic necessities and foodstuffs, qualify for a reduced rate of 0-6 percent. The tax is applied on CIF + duty.

New Zealand

TARIFF RESOURCES: New Zealand Tariff Schedule

TAX: There is a 12.5 percent goods and services tax applied on FOB + duty.

Nicaragua

TARIFF RESOURCE: FTAA Tariff Database or Nicaragua 2005 Tariff Schedule

TAX: There is a 15 percent value added tax applied on CIF + duty.

Niger

TARIFF RESOURCE: Cotecna's Niger Tariff Book or August 2003 Tariff Schedule of the 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 1percent community solidarity levy. Agricultural, industrial, agro-industrial, livestock breeding, and the fishing industry products may be subjected to additional taxes.

Nigeria

TARIFF RESOURCES: Official Tariff Schedule of Nigeria Customs Service or Cotecna's Nigeria service (select country at right-side drop-down menu)

TAX: There is a 1% inspection administration fee applied on FOB; port surcharge of 7% applied on CIF + duty; possible 2-5% levy on certain imports (e.g., sugar and automobiles); and a 5% value added tax applied on CIF + duty + all other charges.

Norway

TARIFF RESOURCES: Norway Customs Tariff Schedule

TAX: There is a 24 percent value added tax on most products applied on CIF + duty. There is a reduced rate of 12 percent on certain products, often basic necessities and food stuffs.

Oman

TARIFF: There is a 5 percent duty on most products. Some luxury items have a 20 percent duty. There is a 100 percent duty on alcohol, tobacco, limes, and pork products. Duty is applied on CIF.

TAX: There are no taxes for products shipped to Oman.

Pakistan

TARIFF RESOURCE: Pakistan Customs Tariff Schedule or 2003 Customs Tariff Schedule from the International Customs Tariffs Bureau

TAX: There is a 15 percent sales tax applied on CIF + duty. Additional taxes may apply (no further information regarding this is available).

Papua New Guinea

TARIFF RESOURCE: APEC Tariff Database

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

Paraguay

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

TAX: There is a 10 percent value added tax applied on CIF + duty. Some consumer products are subject to an additional 7 percent tax.

Peru

TARIFF RESOURCE: Peru's Searchable Tariff Database

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

Philippines

TARIFF RESOURCES: ASEAN Tariff Database or see March 2003 Tariff Schedule

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

Poland

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

TAX: In most cases, Value Added Tax (VAT) is payable at a rate of 22%. There is a reduced rate of 7% that relates among other matters to sales of building materials, agricultural inputs, medications, musical instruments, baby products and more. Tax is applied on CIF + duty.

Portugal

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 19 percent for most products. Some products, such as basic necessities and foodstuffs, qualify for a reduced rate of 5-12 percent. The tax is applied on CIF + duty.

Qatar

TARIFF: There is a 5 percent rate for most goods applied on CIF. The applicable rate is 100 percent for tobacco products.

TAX: There are no taxes for products going to Qatar.