|
import to country |
MFN duty rate |
Sales tax |
Additional duties & taxes |
|
Algeria |
30% |
17% |
|
|
Andorra |
3.7% |
4.5% |
|
|
Antigua And Barbuda |
20% |
15% |
Customs service tax (CST) (10% CIF) |
|
Argentina |
35% |
21% |
Statistical fee (0.5% CIF) |
|
Aruba |
12% |
No sales tax |
|
|
Australia |
5% |
10% |
import Processing Charge (AU$50.00) |
|
Austria |
3.7% |
20% |
|
|
Azerbaijan |
15% |
18% |
|
|
Azores |
3.7% |
18% |
|
|
Bahrain |
5% |
No sales tax |
|
|
Bangladesh |
25% |
15% |
Supplementary Duty (SD) (45% CIFD) Regulatory Duty (RD) (4% (CIFD + Supplementary Duty (SD))) AIT(Advance Income Tax) (5% CIFD) |
|
Barbados |
20% |
17.5% |
Entry Processing Fee (Bds$10.00 charge on all imports) |
|
Belarus |
14% |
20% |
|
|
Belgium |
3.7% |
21% |
|
|
Belize |
20% |
12.5% |
Environmental Levy (2% CIF) |
|
Bermuda |
22.25% |
No sales tax |
|
|
Bolivia |
10% |
14.94% |
|
|
Bosnia And Herzegovina |
10% |
17% |
Customs record keeping charge (1% CIF) |
|
Botswana |
20% |
12% |
|
|
Brazil |
18% |
Depends on province |
Airport fee (50% (Storage fee + Handling fee)) Storage fee (1% CIFD) Handling fee (US$0.015 per KG) Declaration fee (BRL185.00) IPI (15% CIFD) PIS PASEP COFINS tax ((11.75% (CIF * (1 + ICMS%) * (Duty% + IPI% * (1 + Duty%)))) / (0.9075 * (1 - ICMS%))) |
|
Brunei Darussalam |
5% |
No sales tax |
|
|
Bulgaria |
3.7% |
20% |
|
|
Burundi |
25% |
18% |
Administrative Licence Fee (0.5% CIF) Security Tax (1.15% CIF) |
|
Cambodia |
15% |
10% |
Special tax |
|
Canada |
7% |
Depends on province |
|
|
Canary Islands |
3.7% |
7% |
|
|
Cayman Islands |
22% |
No sales tax |
|
|
Chile |
6% |
19% |
Classification Charge (1% CIF) |
|
China |
10% |
17% |
Parcel Tax (30%) |
|
Colombia |
15% |
16% |
|
|
Costa Rica |
14% |
13% |
Golfito Tax (Tourism development tax) (14% CIFD) Law 6946 (National Emergency Law) (1% CIFD) |
|
Croatia |
3.7% |
25% |
|
|
Cyprus |
3.7% |
19% |
|
|
Czech Republic |
3.7% |
21% |
|
|
Denmark |
3.7% |
25% |
|
|
Dominica |
20% |
15% |
Customs service charge (3% CIF) Environmental surcharge |
|
Dominican Republic |
20% |
18% |
|
|
Ecuador |
30% |
14% |
FodInfa (Children development fund) (0.5% CIF) |
|
Egypt |
30% |
0% |
Inspection fee (EGP0.01 per pcs) |
|
El Salvador |
15% |
13% |
|
|
Estonia |
3.7% |
20% |
|
|
Finland |
3.7% |
24% |
|
|
France |
3.7% |
20% |
|
|
French Guiana |
3.7% |
No sales tax |
Sea excise - French Guiana (15% CIF) Regional sea excise - French Guiana (2.5% CIF) |
|
Germany |
3.7% |
19% |
|
|
Gibraltar |
6% |
No sales tax |
|
|
Greece |
3.7% |
24% |
|
|
Grenada |
20% |
15% |
Customs service charge (CSC) (5% CIF) |
|
Guadeloupe |
3.7% |
8.5% |
Sea excise - Guadeloupe (7% CIF) Regional sea excise - Guadeloupe (2.5% CIF) |
|
Guatemala |
15% |
12% |
|
|
Guernsey |
3.7% |
No sales tax |
|
|
Guyana |
20% |
16% |
|
|
Honduras |
15% |
15% |
|
|
Hong Kong |
0% |
No sales tax |
|
|
Hungary |
3.7% |
27% |
|
|
Iceland |
10% |
24% |
|
|
India |
10% |
No sales tax |
Landing charges (1% CIF) Countervailing duty (12.5% (CIFD + Landing charges)) CESS (3% (Duty + Landing charges + CEX (Education & Higher Education CESS) + Countervailing duty)) Additional Countervailing Duty (4% (CIFD + Landing charges + Countervailing duty + CESS + CEX (Education & Higher Education CESS))) |
|
Indonesia |
5% |
10% |
Income tax (15% CIFD) |
|
Iran |
55% |
9% |
|
|
Ireland |
3.7% |
23% |
|
|
Isle of Man |
3.7% |
20% |
|
|
Israel |
10% |
17% |
import port fee (US$50.31 import port fee if weight more 50 kg per shipment) |
|
Italy |
3.7% |
22% |
|
|
Jamaica |
20% |
16.5% |
Standard compliance fee (SCF) (0.3% CIF) Environmental levy (0.5% CIF) |
|
Japan |
0% |
8% |
|
|
Jersey |
3.7% |
5% |
|
|
Jordan |
30% |
16% |
|
|
Kazakhstan |
14% |
12% |
|
|
Kenya |
25% |
16% |
import Declaration Fee (2.25% CIF) |
|
Kuwait |
5% |
No sales tax |
|
|
Lao People's Democratic Republic |
5% |
10% |
|
|
Latvia |
3.7% |
21% |
|
|
Lebanon |
15% |
0% |
|
|
Lesotho |
20% |
14% |
|
|
Liechtenstein |
0% + CHF65.00 per 100 kg |
8% |
|
|
Lithuania |
3.7% |
21% |
|
|
Luxembourg |
3.7% |
17% |
|
|
Macau |
0% |
No sales tax |
|
|
Madeira |
3.7% |
22% |
|
|
Malaysia |
20% |
6% |
|
|
Maldives |
20% |
6% |
|
|
Malta |
3.7% |
18% |
|
|
Martinique |
3.7% |
8.5% |
Sea excise - Martinique (15% CIF) Regional sea excise - Martinique (2.5% CIF) |
|
Mayotte |
3.7% |
No sales tax |
Sea excise - Mayotte (2.5% CIF) Regional sea excise - Mayotte (7% CIF) |
|
Mexico |
15% |
16% |
DTA (0.8% CIFD) |
|
Monaco |
3.7% |
20% |
|
|
Montserrat |
20% |
No sales tax |
Consumption tax (15% CIFD)
|
|
Morocco |
10% |
20% |
Parafiscal tax (0.25% CIF) |
|
Myanmar |
1% |
5% |
|
|
Namibia |
20% |
15% |
|
|
Netherlands |
3.7% |
21% |
|
|
New Zealand |
5% |
15% |
import entry transaction fee (NZ$49.24) |
|
Nicaragua |
15% |
15% |
|
|
Nigeria |
20% |
5% |
|
|
Norway |
0% |
25% |
Other import fee (0.9% CIF) |
|
Oman |
5% |
No sales tax |
|
|
Pakistan |
20% |
0% |
import regulatory duty (15% CIF) |
|
Panama |
15% |
7% |
|
|
Paraguay |
18% |
10% |
|
|
Peru |
6% |
16% |
Municipal tax (2% (CIFD + Excise + Tariff surcharge)) |
|
Philippines |
10% |
12% |
|
|
Poland |
3.7% |
23% |
|
|
Portugal |
3.7% |
23% |
|
|
Puerto Rico |
3.9% |
12.5% |
|
|
Qatar |
5% |
No sales tax |
|
|
Reunion |
3.7% |
8.5% |
Sea excise - Reunion (4% CIF) Regional sea excise - Reunion (2.5% CIF) |
|
Romania |
3.7% |
20% |
|
|
Russian Federation |
14% |
18% |
|
|
Rwanda |
25% |
18% |
Withholding tax (5% CIF) |
|
Saint Kitts And Nevis |
20% |
17% |
|
|
Saint Lucia |
20% |
15% |
Service charge (6% CIF) |
|
Saint Martin |
0% |
No sales tax |
|
|
Saint Vincent And The Grenadines |
20% |
15% |
Customs service charge (5% CIF) |
|
San Marino |
3.7% |
No sales tax |
|
|
Saudi Arabia |
5% |
No sales tax |
|
|
Serbia |
10% |
20% |
|
|
Singapore |
0% |
7% |
|
|
Slovakia |
3.7% |
20% |
|
|
Slovenia |
3.7% |
22% |
|
|
South Africa |
20% |
14% |
|
|
South Korea |
8% |
10% |
Education tax (30% (Special consumption tax, or Liquor tax, or Interior tax, whichever is applicable)) Special tax for rural development (10% Special consumption tax) Special consumption tax (20% CIFD) |
|
Spain |
3.7% |
21% |
|
|
Sri Lanka |
30% |
15% |
import Cess (5% CIF) PAL (Ports and Airport Levy) (5% CIF) |
|
Suriname |
20% |
10% |
Consent law (1.5% CIF) Statistics law (0.5% CIF) |
|
Swaziland |
20% |
14% |
|
|
Sweden |
3.7% |
25% |
|
|
Switzerland |
0% + CHF65.00 per 100 kg |
8% |
|
|
Taiwan |
3.4% |
5% |
Trade promotion fee (0.04% CIF) |
|
Tanzania |
25% |
18% |
|
|
Thailand |
20% |
7% |
|
|
Trinidad And Tobago |
20% |
12.5% |
|
|
Turkey |
2.7% |
18% |
Additional customs duty (20% CIF) |
|
Turks And Caicos Islands |
30% |
No sales tax |
|
|
Uganda |
25% |
18% |
Withholding tax (6% CIF)
|
|
Ukraine |
5% |
20% |
|
|
United Arab Emirates |
5% |
No sales tax |
|
|
United Kingdom |
3.7% |
20% |
|
|
United States |
3.9% |
Depends on state |
Merchandise Processing Fee |
|
Uruguay |
18% |
22% |
Consular fee (2% CIF) |
|
Venezuela |
18% |
12% |
|
|
Vietnam |
30% |
10% |
|
