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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 0-20%
·GST 5%
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)
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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 5-20% (avg. 3.5%)
·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 5-20% (avg. 3.5%)
·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 22%
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
·Duties 5-20% (avg. 3.5%)
·VAT 6, 19%
NEW CALEDONIA(France)
·VAT 0%
·TBI9 5%
·Duties 0-20%
NEW ZEALAND
·Duties 0-15%
·GST 12.5%
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NORWAY
·VAT 12-25%
·Duties 0-8%
·Vehicles 10-60%
PAKISTAN
·GST 17%
·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%
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 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)
TURKS & CAICOS
·Duties 0-45% (vehicles highest)
·Customs surcharge 10%
UAE
·Duties 4-5%
·Motor Vehicles & Boats 5%
UKRAINE
·Duties 0-20 (avg. 16%)
·VAT 17%
·Excise tax 0-300% (vehicles and
·jewelry included)
UNITED KINGDOM
·Duties 0-15% (avg. 4.2%)
·VAT 20%
WALLIS & FUTUNA(France)
·VAT 2-6%
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