VAT Duty Rates
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VAT Duty Rates

Albania

Duties 0-15%
VAT 20%

Algeria

VAT 7, 17%
Duties 3-40%
TSA1 (Luxuries) 20-110%

Andorra

Duties 1-7% (avg. 3.6%)
VAT 4.5%

Antarctica

Aruba

Duties 0-12% (avg. 3%)

Australia

Duties 0-17.5%
GST2 - 10%

Austria*

Duties 3.5-15% (avg. 3.5%)
VAT 20%

Azores (Portugal)

VAT 13%
Import duties may apply

Bahrain, Kingdom of

Balearic Islands (see Spain)

Duties 0-20% (avg. 4.2%)
VAT 21%

Belarus

Duties 20-40%
VAT 20%

Belgium*

Duties 3.5-15% (avg. 3.5%)
VAT 12, 21%

Bosnia & Herzegovina

VAT 17%
Duties 0-15%

Botswana

Duties 37.5% (65%, motor vehicle)
VAT 12%
Excise Tax 5-35% (luxury goods)

Brazil

Bulgaria*

Duties 5-40%
VAT 7, 20%

Canada

Duties 0-20%
GST 5%

Canary Islands

VAT 0%
IGIC/AIEM5 4.5% (some imports)

Ceuta

VAT 0%
IPSI6 3% (some imports)

Chile

Duties 6-16.5%
VAT 19%
Luxury Tax 50-85%

China

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

Corsica (France)

VAT 8, 19.6%

Cote d'Ivoire

Duties 0-35%
VAT 18, 20%

Croatia*

Duties 0-18%
VAT 10, 25%
Motor Vehicles Tax 0- 48%

Curacao

VAT 6%
Excise duties 0-17%

Cyprus*

VAT 18%
Duties 0-30%

Czech Republic*

Duties 0-20% (avg.)
VAT 15, 21%

Denmark*

Duties 5-14%
VAT 25%

Estonia*

VAT 20%
Avg. duty rate 5%

European Union

Faroe Islands (Denmark)

Duties 0-25%

Finland*

Duties 0-35%
VAT 24%

France*

Duties 5-17%
VAT 5.5, 19.6%

French Guiana

French Polynesia - Tahiti

Germany*

Duties 5-17%
VAT 7, 19%

Gibraltar

VAT 0%
Duties 12% (avg.)
Vehicles 25-30%

Greece*

Duties 5-7% (vehicles higher)
VAT 9, 23%

Greenland (Denmark)

VAT 0%
Import surcharges may apply to raw materials

Guadeloupe (France)

VAT 2.1, 8.5%

Guam

Guernsey (United Kingdom)

VAT 0%
Duties 0-22%

Hong Kong

Registration Tax 35-100% (motor vehicles)
GST 0%

Hungary*

Duties 0-60% (8% avg.)
VAT 27%
Excise Tax 10-35% (luxury goods)

Iceland

Duties 0-30% (avg. 3.6%)
VAT 7.5%, 25.5%
Excise tax 7-40% (vehicles)

India

VAT 13.5%
Duties 0-40%
Excise Taxes 8-24%
Educational CESS: 3%

Indonesia

Iran

Ireland*

Duties 5-20% (avg. 3.5%)
VAT 23%

Isle of Man (United Kingdom)

VAT 5, 20%
Duties 5-15%

Israel

Purchase Tax 5-90%
Duties 0.8-80%
VAT 18%
Linkage charge (CPI variance)

Italy*

Duties 5-20% (avg. 3.5%)
VAT 22%

Ivory Coast see Cote d'Ivoire

Japan

Consumption Tax 5%

Jersey (United Kingdom)

VAT 0%
GST 5%
Duties 0-22%

Kazakhstan

VAT 12%

Latvia*

Duties 0-55% (avg. 15%)
VAT 20%

Lebanon

VAT 10%
Duties 0-70% (avg. 15%)

Lesotho (SACU)

Duties 0-40%
VAT 14%

Liechtenstein (Admin by Switz.)

VAT 8%

Lithuania*

Duties 0-15%
VAT 21%
Excise Tax 10-100%

Luxembourg*

Duties 5-14%
VAT 3, 15%

Macao, China

VAT 0%
Consumption Tax 0%
Motor Vehicle Tax 10-55%

Macedonia

Duties 0-30%, average 14.5%
VAT 5% (computer goods, medical goods),18% (all others)
Excise Tax 5-62%

Madagascar

Duties 5-25%
VAT 20%

Madeira (Portugal)

VAT 22%

Malaysia

Duties 0-300% (avg. 8.1%)
GST 5-10%

Malta*

VAT 18%
Duties 0-12%

Martinique

VAT 2.1, 8.5%

Mauritius

Duties 0-80%
VAT 15%

Mayotte (France)

VAT 0%
Import duties may apply

Melilla (Spain)

VAT 0%
IPSI 4% (some imports)

Mexico

IVA8 10-16%

Miquelon (France)

VAT 0%
Duties 0-5%

Moldova

VAT 20%, reduced rate 8%

Monaco (Admin by France)

VAT 5.5, 19.6%
Duties 5-17%

Mongolia

VAT 10%
General import tariff 5%

Montenegro

VAT 7, 17%
Duties 5% (avg.)

Morocco

Duties 2.5-200% (avg. 10%)
VAT 10, 20%

Namibia (SACU)

Duties 0-85%
VAT 15%

Netherlands*

Duties 5-20% (avg. 3.5%)
VAT 6, 21%

New Caledonia (France)

VAT 0%
TBI9 5%
Duties 0-20%

New Zealand

Duties 0-15%
GST 15%

Norway

VAT 12-25%
Duties 0-8%
Vehicles 10-60%

Pakistan

GST 15%
Duties 0-30%

Poland*

Duties 0-15% (avg. 4.2%)
VAT 7, 23%

Portugal*

Duties 0-15% (avg. 4.2%)
VAT 23%

Puerto Rico (USA)

Import Tax 0-7% (under review)

Reunion Island (France)

VAT 2.1, 8.5%
Duties may apply

Romania*

Duties 0-30% (avg. 11.7%)
VAT 24%

Russia

Duties 5-20% (avg. 14%)
VAT 18%,10%
Excise Tax 20-570%

Saipan

Senegal

Customs Duties 0-20%
VAT 18%
Excise tax 0-50%

Serbia

Duties 0-30% (avg. 9.4%)
VAT 20%
Excise tax 5-70%

Singapore

GST 7%
Import Tax 0-1%
Vehicle tax 0-30%

Slovakia*

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

Slovenia*

Duties 0-20% (avg. 4.2%)
VAT 8.5, 22%

South Africa

Duties 0-40% (avg. 20%)
Excise Tax 5-10% (incl. vehicles)
VAT 14%

South Korea

Duties 7.9% (avg.)
VAT 10%
Excise tax 15-100% (luxury items, electric goods)

Spain*

Duties 0-20% (avg. 4.2%)
VAT 21%

Sri Lanka

Duties 5-35%,
Motor vehicles 25%
VAT 12%

St. Barthelemy (France)

VAT 2.1, 8.5%

St. Martin (French Side)

VAT 2.1, 8.5%

St. Pierre (France)

VAT 0%
Duties 0-5%

Swaziland (SACU)

Sales tax (VAT) 14%
Duties 0-40%

Sweden*

Duties 2-14% (avg. 4.2%)
VAT 25%

Switzerland

Duties 3.2% (avg.)
VAT 8%, 2.4%
Statistical/Environmental Tax 3% (Co2 Emissions)

Tahiti (France)

VAT 2,4,6%

Taiwan

Duties 2-60% (avg. 8.2%)
VAT 5%

Tasmania (Australia)

GST 10%
Duties 0-17.5%

Thailand

Duties 0-45%
VAT 7%
Excise Tax 25-80% (luxury goods)

Tunisia

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

Turkey

Duties 0-20% (avg. 5%)
VAT 18%
Consumption Tax 7-40% (some luxury items & motor vehicles)

Ukraine

Duties 0-20 (avg. 16%)
VAT 20%
Excise tax 0-300% (vehicles and jewelry included)

United Arab Emirates

Duties 4-5%
Motor Vehicles & Boats 5%

United Kingdom*

Duties 0-15% (avg. 4.2%)
VAT 20%

United States

Wallis & Futuna (France)

VAT 2-6%

The above information has been gathered from several public sources and is considered to be accurate at the time of compilation.  These figures are subject to change and it is the responsibility of the exporter to consult with the customs authorities of the importing nations to confirm their accuracy.

(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)

July 10, 2012 - Source: United States Council for International Business