VAT Duty Rates

ALGERIA

VAT 7, 17%

Duties 3-40%

TSA1 (Luxuries) 20-110%

ANDORRA  

Duties 1-7% (avg. 3.6%)

VAT 4.5%

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 15%

Import duties may apply

BALEARIC ISLANDS 

(See Spain)

BELARUS

Duties 20-40%

VAT 20%

BELGIUM

Duties 3.5-15% (avg. 3.5%)

VAT 12, 21%

BOTSWANA

Duties 37.5% (65%, motor vehicle)

VAT 10%

Excise Tax 5-35% (luxury goods)

BULGARIA            

Duties 5-40%

VAT 7, 20%

CANADA

Duties 0-25%

GST 5%

HST3 13% (Nova Scotia, New Bruswick, Newfoundland)

QST4 7.5% (Quebec)

CANARY ISLANDS  (Spain)

VAT 0%

IGIC/AIEM5 4.5% (some imports)

CEUTA  (Spain)

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, 23%

Motor Vehicles Tax 0- 48%

CURACAO

Excise duties 0-17%

CYPRUS

VAT 15%

Duties 0-30%

CZECH REPUBLIC

Duties 0-20% (avg.)

VAT 10, 20%

DENMARK

Duties 5-14%

VAT 25%

ESTONIA

VAT 20%

Avg. duty rate 5%

FAROE ISLANDS (Denmark)

Duties 0-25%

FINLAND

Duties 0-35%

VAT 23%

FRANCE

Duties 5-17%

VAT 5.5, 19.6%

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%

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 25%

Excise Tax 10-35% (luxury goods)

ICELAND

Duties 0-30% (avg. 3.6%)

VAT 7.5%, 25%

Excise tax 7-40% (vehicles)

INDIA

VAT 13.5%

Duties 0-40%

Excise Taxes 8-24%

Educational CESS: 3%

IRELAND

Duties 5-8%

VAT 21%

ISLE OF MAN (United Kingdom)

VAT 5, 17.5%

Duties 5-15%

ISRAEL

Purchase Tax 5-90%

Duties 0.8-80%

VAT 16.5%

Linkage charge (CPI variance)

ITALY

Duties 5-8%

VAT 10, 20%

JAPAN

Consumption Tax 5%

JERSEY (United Kingdom)

VAT 0%

GST 3%

Duties 0-22%

SOUTH KOREA

Duties 7.9% (avg.)

VAT 10%

Excise tax 15-100% (luxury items, electric goods) 

LATVIA

Duties 0-55% (avg. 15%)

VAT 21%

LEBANON

VAT 10%

Duties 0-70% (avg. 15%)

LESOTHO (SACU)

Duties  0-40%

VAT 14%   

LIECHTENSTEIN (Admin by Switz.)

VAT  7.6%

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%

MADEIRA (Portugal)

VAT 15%

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 13%

General import tariff 5%

MONTENEGRO

VAT 7, 18%

Duties 5% (avg.)

MOROCCO

Duties 2.5-200% (avg. 10%)

VAT 10, 20%

NAMIBIA (SACU)

Duties 0-85%

VAT 14%

NETHERLANDS

Customs Duties 5-8%

VAT 6, 19%

NEW CALEDONIA (France)

VAT 0%

TBI9 5%

Duties 0-20%

NEW ZEALAND  

Duties 0-15%

GST 12.5%

NORWAY

VAT 12-25%

Duties 0-8%

PAKISTAN 

GST 17%

Duties 0-30%

POLAND

Duties 0-15% (avg. 4.2%)

VAT 7, 22%

PORTUGAL 

Duties 0-15% (avg. 4.2%)

VAT 21%

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%

SENEGAL

Customs Duties 0-20%

VAT 18%

Excise tax 0-50%

SERBIA

Duties 0-30% (avg. 9.4%)

VAT 18%

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, 20%

SOUTH AFRICA

Duties 0-40% (avg. 20%)

Excise Tax 5-10% (incl. vehicles)

VAT 14%

SPAIN

Duties 0-20% (avg. 4.2%)

VAT 18%

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 7.6%, 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)

TURKS & CAICOS

Duties 0-45% (vehicles highest)

Customs surcharge 10%

UKRAINE

Duties 0-20 (avg. 16%)

VAT 20%

Excise tax 0-300% (vehicles and jewelry included)

UNITED KINGDOM

Duties 0-15% (avg. 4.2%)

VAT 20% - as of January 1, 2011

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)

November 1, 2010 - Source: United States Council for International Business