| Countries A – H | Countries I – N | Countries P – W |
|---|---|---|
ALBANIA |
ICELAND |
PAKISTAN |
| · Duties 0-15% | · Duties 0-30% (avg. 3.6%) | · GST 17% |
| · VAT 20% | · VAT 7.5%, 25.5% | · Duties 0-30% |
| · Excise tax 7-40% (vehicles) | ||
ALGERIA |
INDIA |
POLAND |
| · VAT 7, 17% | · VAT 13.5% | · Duties 0-15% (avg. 4.2%) |
| · Duties 3-40% | · Duties 0-40% | · VAT 7, 23% |
| · TSA 1 (Luxuries) 20-110% | · Excise Taxes 8-24% | |
| · Educational CESS: 3% | ||
ANDORRA |
IRELAND |
PORTUGAL |
| · Duties 1-7% (avg. 3.6%) | · Duties 5-20% (avg. 3.5%) | · Duties 0-15% (avg. 4.2%) |
| · VAT 4.5% | · VAT 23% | · VAT 23% |
ARUBA |
ISLE OF MAN (United Kingdom) |
PUERTO RICO (USA) |
| · Duties 0-12% (avg. 3%) | · VAT 5, 20% | · Import Tax 0-7% (under review) |
| · Duties 5-15% | ||
AUSTRALIA |
ISRAEL |
REUNION ISLAND (France) |
| · Duties 0-17.5% | · Purchase Tax 5-90% | · VAT 2.1, 8.5% |
| · GST 2 10% | · Duties 0.8-80% | · Duties may apply |
| · VAT 18% | ||
| · Linkage charge (CPI variance) | ||
AUSTRIA |
ITALY |
ROMANIA |
| · Duties 3.5-15% (avg. 3.5%) | · Duties 5-20% (avg. 3.5%) | · Duties 0-30% (avg. 11.7%) |
| · VAT 20% | · VAT 22% | · VAT 24% |
AZORES (Portugal) |
JAPAN |
RUSSIA |
| · VAT 13% | · Consumption Tax 5% | · Duties 5-20% (avg. 14%) |
| · Import duties may apply | · VAT 18%,10% | |
| · Excise Tax 20-570% | ||
BALEARIC ISLANDS (See Spain) |
JERSEY (United Kingdom) |
SENEGAL |
| · VAT 0% | · Customs Duties 0-20% | |
| · GST 5% | · VAT 18% | |
| · Duties 0-22% | · Excise tax 0-50% | |
BELARUS |
LATVIA |
SERBIA |
| · Duties 20-40% | · Duties 0-55% (avg. 15%) | · Duties 0-30% (avg. 9.4%) |
| · VAT 20% | · VAT 20% | · VAT 20% |
| · Excise tax 5-70% | ||
BELGIUM |
LEBANON |
SINGAPORE |
| · Duties 3.5-15% (avg. 3.5%) | · VAT 10% | · GST 7% |
| · VAT 12, 21% | · Duties 0-70% (avg. 15%) | · Import Tax 0-1% |
| · Vehicle tax 0-30% | ||
BOSNIA & HERZEGOVINA |
LESOTHO (SACU) |
SLOVAKIA |
| · VAT 17% | · Duties 0-40% | · Duties 0-15% (avg. 4.2%) |
| · Duties 0-15% | · VAT 14% | · VAT 10, 20% |
BOTSWANA |
LIECHTENSTEIN (Admin by Switz.) |
SLOVENIA |
| · Duties 37.5% (65%, motor vehicle) | · VAT 8% | · Duties 0-20% (avg. 4.2%) |
| · VAT 12% | · VAT 8.5, 22% | |
| · Excise Tax 5-35% (luxury goods) | ||
BULGARIA |
LITHUANIA |
SOUTH AFRICA |
| · Duties 5-40% | · Duties 0-15% | · Duties 0-40% (avg. 20%) |
| · VAT 7, 20% | · VAT 21% | · Excise Tax 5-10% (incl. vehicles) |
| · Excise Tax 10-100% | · VAT 14% | |
CANADA |
LUXEMBOURG |
SOUTH KOREA |
| · Duties 0-20% | · Duties 5-14% | · Duties 7.9% (avg.) |
| · GST 5% | · VAT 3, 15% | · VAT 10% |
| · Excise tax 15-100% (luxury items, electric goods) | ||
CANARY ISLANDS (Spain) |
MACAO, CHINA |
SPAIN |
| · VAT 0% | · VAT 0% | · Duties 0-20% (avg. 4.2%) |
| · IGIC/AIEM 5 4.5% (some imports) | · Consumption tax 0% | · VAT 21% |
| · Motor Vehicle tax 10-55% | ||
CEUTA (Spain) |
MACEDONIA |
SRI LANKA |
| · VAT 0% | · Duties 0-30%, average 14.5% | · Duties 5-35%, |
| · IPSI 6 3% (some imports) | · VAT 5% (computer goods, medical goods),18% (all others) | · Motor vehicles 25% |
| · Excise Tax 5-62% | · VAT 12% | |
CHILE |
MADAGASCAR |
ST. BARTHELEMY (France) |
| · Duties 6-16.5% | · Duties 5-25% | · VAT 2.1, 8.5% |
| · VAT 19% | · VAT 20% | |
| · Luxury Tax 50-85% | ||
CHINA |
MADEIRA (Portugal) |
ST. MARTIN (French side) |
| · Duties 0-35% (motor vehicles 34.2%) | · VAT 22% | · VAT 2.1, 8.5% |
| · VAT 17% | ||
| · Consumption Tax 5-10% | ||
CORSICA (France) |
MALAYSIA |
ST. PIERRE ( France) |
| · VAT 8, 19.6% | · Duties 0-300% (avg. 8.1%) | · VAT 0% |
| · GST 5-10% | · Duties 0-5% | |
COTE D’ IVOIRE |
MALTA |
SWAZILAND (SACU) |
| · Duties 0-35% | VAT 18% | · Sales tax (VAT) 14% |
| · VAT 18, 20% | Duties 0-12% | · Duties 0-40% |
CROATIA |
MARTINIQUE |
SWEDEN |
| · Duties 0-18% | · VAT 2.1, 8.5% | · Duties 2-14% (avg. 4.2%) |
| · VAT 10, 25% | · VAT 25% | |
| · Motor Vehicles Tax 0- 48% | ||
CURACAO |
MAURITIUS |
SWITZERLAND |
| · VAT 6% | · Duties 0-80% | · Duties 3.2% (avg.) |
| · Excise duties 0-17% | · VAT 15% | · VAT 8%, 2.4% |
| · Statistical/Environmental Tax 3% (Co2 Emissions) | ||
CYPRUS |
MAYOTTE (France) |
TAHITI (France) |
| · VAT 18% | · VAT 0% | · VAT 2,4,6% |
| · Duties 0-30% | · Import duties may apply | |
CZECH REPUBLIC |
MELILLA (Spain) |
TAIWAN |
| · Duties 0-20% (avg.) | · VAT 0% | · Duties 2-60% (avg. 8.2%) |
| · VAT 15, 21% | · IPSI 4% (some imports) | · VAT 5% |
DENMARK |
MEXICO |
TASMANIA (Australia) |
| · Duties 5-14% | · IVA 8 10-16% | · GST 10% |
| · VAT 25% | · Duties 0-17.5% | |
ESTONIA |
MIQUELON (France) |
THAILAND |
| · VAT 20% | · VAT 0% | · Duties 0-45% |
| · Avg. duty rate 5% | · Duties 0-5% | · VAT 7% |
| · Excise Tax 25-80% (luxury goods) | ||
FAROE ISLANDS (Denmark) |
MOLDOVA |
TUNISIA |
| · Duties 0-25% | · VAT 20%, reduced rate 8% | · 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% | ||
FINLAND |
MONACO (Admin by France) |
TURKEY |
| · Duties 0-35% | · VAT 5.5, 19.6% | · Duties 0-20% (avg. 5%) |
| · VAT 24% | · Duties 5-17% | · VAT 18% |
| · Consumption Tax 7-40% (some | ||
| luxury items & motor vehicles) | ||
FRANCE |
MONGOLIA |
TURKS & CAICOS |
| · Duties 5-17% | · VAT 10% | · Duties 0-45% (vehicles highest) |
| · VAT 5.5, 19.6% | · General import tariff 5% | · Customs surcharge 10% |
GERMANY |
MONTENEGRO |
United Arab Emirates |
| · Duties 5-17% | · VAT 7, 17% | · Duties 4-5% |
| · VAT 7, 19% | · Duties 5% (avg.) | · Motor Vehicles & Boats 5% |
GIBRALTAR |
MOROCCO |
UKRAINE |
| · VAT 0% | · Duties 2.5-200% (avg. 10%) | · Duties 0-20 (avg. 16%) |
| · Duties 12% (avg.) | · VAT 10, 20% | · VAT 20% |
| · Vehicles 25-30% | · Excise tax 0-300% (vehicles and | |
| · jewelry included) | ||
GREECE |
NAMIBIA (SACU) |
UNITED KINGDOM |
| · Duties 5-7% (vehicles higher) | · Duties 0-85% | · Duties 0-15% (avg. 4.2%) |
| · VAT 9, 23% | · VAT 15% | · VAT 20% |
GREENLAND (Denmark) |
NETHERLANDS |
WALLIS & FUTUNA (France) |
| · VAT 0% | · Duties 5-20% (avg. 3.5%) | · VAT 2-6% |
| · Import surcharges may apply to raw materials | · VAT 6, 21% | |
GUADELOUPE (France) |
NEW CALEDONIA (France) |
|
| · VAT 2.1, 8.5% | · VAT 0% | |
| · TBI 9 5% | ||
| · Duties 0-20% | ||
GUERNSEY (United Kingdom) |
NEW ZEALAND |
|
| · VAT 0% | · Duties 0-15% | |
| · Duties 0-22% | · GST 15% | |
HONG KONG |
NORWAY |
|
| · Registration Tax 35-100% (motor vehicles) | · VAT 12-25% | |
| · GST 0% | · Duties 0-8% | |
| · Vehicles 10-60% | ||
HUNGARY |
||
| · Duties 0-60% (8% avg.) | ||
| · VAT 27% | ||
| · Excise Tax 10-35% (luxury goods) | ||
(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)
