VAT Duty Rates
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VAT Duty Rates

Albania

Duties 0-15%
VAT 20%

Algeria

VAT 14-19%
Duties 0-30%
TSA1 (Luxuries) 20-110%

Andorra

Duties 0-17%
VAT 4.5%

Aruba

VAT 2%
Duties 0-12% (avg. 3%)

Australia

Duties 0-17.5%
GST2 (VAT) 10%

Austria*

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

Azores (Portugal)

VAT 18%
Import duties may apply

Balearic Islands (see Spain)

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

Belarus

Duties 0-100% (avg. 7.8%)
VAT 20%

Belgium*

Duties 3.5-15% (avg. 3.5%)
VAT 21% Reduced 0%, 6%, 12%

Bosnia & Herzegovina

VAT 17%
Duties 0-15%

Botswana

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

Bulgaria*

Duties 5-40%
VAT 20%

Canada

Duties 0-20%
GST 5%

Canary Islands

VAT 0%
IGIC/AIEM3 7% (some imports)

Ceuta

VAT 0%
IPSI4 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 20%

Cote d'Ivoire

Duties 0-35%
VAT 18, 20%

Croatia*

Duties 0-48%
VAT 5-25%
Motor Vehicles Tax 0- 48%

Curacao

VAT 6-9%
Excise duties 6%

Cyprus*

VAT 19%
Duties 0-17%

Czech Republic*

Duties 0-20% (avg.)
VAT 10, 15, 21%

Denmark*

Duties 5-14%
Moms (VAT) 25%

Estonia*

VAT 20%
Duties 0-17% (avg. 5%)

Faroe Islands (Denmark)

VAT 25%
Duties 0-25%

Finland*

Duties 0-35%
ALV (VAT) 24%

France*

Duties 5-17%
TVA (VAT) 20%

Germany*

Duties 5-17%
MwSt/USt (VAT) 19%

Gibraltar

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

Greece*

Duties 0-17% (vehicles higher)
VAT 24%

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 27%
Excise Tax 10-35% (luxury goods)

Iceland

Duties 0-30% (avg. 3.6%)
VAT 24%
Excise tax 7-40% (vehicles)

India

VAT 1-5%, 15%
Duties 0-30%
Excise Taxes 8-24%
Educational CESS: 3%

Indonesia

Duties 0-15%
VAT 10%
GST 10-50% (on luxury goods)

Ireland*

Duties 0-48.5%
VAT 23%

Isle of Man (United Kingdom)

VAT 20%
Duties 0-48.5%

Israel

Purchase Tax 5-90%
Duties 0.8-80%
VAT 17%
Linkage charge (CPI variance)

Italy*

Duties 0-17%
VAT 22%

Japan

VAT 8%
Consumption Tax 5%

Jersey (United Kingdom)

VAT 0%
GST 5%
Duties 0-22%

Kazakhstan

VAT 12%
Duties 6%

Latvia*

Duties 0-20%
VAT 21%

Lebanon

VAT 11%
Duties 0-70% (avg. 7.85%)

Lesotho (SACU)

Duties 0-45% (avg. 18.74%)
VAT 15%

Liechtenstein (Admin by Switz.)

VAT 7.7%
Duties 5-14%

Lithuania*

Duties 0-48.5% (avg. 20%)
VAT 21%
Excise Tax 10-100%

Luxembourg*

Duties 5-14%
VAT 0-17%

Macao, China

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

Macedonia

Duties 0-30%, average 14.5%
VAT 18%
Excise Tax 5-62%

Madagascar

Duties 5-20%
VAT 20%

Madeira (Portugal)

VAT 22%
Duties 0-17% (avg. 10%)

Malaysia

Duties 6.1%
GST 0%
SST (VAT) 5-10%

Malta*

VAT 18%
Duties 0-48% (avg. 20%)

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 05-10% (some imports)

Mexico

IVA5 16%
Duties 0-140.4% (avg. 13.97%)

Miquelon (France)

VAT 0%
Duties 0-5%

Moldova

VAT 20%, reduced rate 8%

Monaco (Admin by France)

VAT 20%
Duties 0-17%

Mongolia

VAT 10%
General import tariff 5%

Montenegro

VAT 19%
Duties 5% (avg.)

Morocco

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

Namibia (SACU)

Duties 0-85%
VAT 15%

Netherlands*

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

New Caledonia (France)

GTC (VAT) 3-22%
TBI6 5%
Duties 0-20%

New Zealand

Duties 0-15%
GST 15%

Norway

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

Pakistan

GST 13-17%
Duties 0-30%

Poland*

Duties 0-15% (avg. 4.2%)
VAT 5-23%

Portugal*

Duties 0-50%
VAT 23%

Puerto Rico (USA)

VAT 11.5%
Import Tax 0-7% (under review)

Reunion Island (France)

VAT 2.1-8.5%
Duties 0-17%

Romania*

Duties 0-50% (avg. 20%)
VAT 19%

Russia

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

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 20%

Slovenia*

Duties 0-48.5% (avg. 20%)
VAT 9.5-22%

South Africa

VAT 15%
Duties 0-40% (avg. 20%)
Excise Tax 5-10% (incl. vehicles)

South Korea

VAT 10%
Duties 7.9% (avg.)
Excise tax 10-20%

Spain*

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

Sri Lanka

VAT 15%
Duties 5-35%,
Motor vehicles 25%

St. Barthelemy (France)

VAT 2.1-8.5%

St. Martin/Sint Maarten

VAT 5%

St. Pierre (France)

VAT 0%
Duties 0-5%

Swaziland (SACU)

Sales tax (VAT) 15%
Duties 0-40%

Sweden*

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

Switzerland

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

Tahiti (France)

VAT 16%

Taiwan

Duties 0-30% (avg. 6.52%)
VAT 5%

Tasmania (Australia)

GST 10%
Duties 0-17.5%

Thailand

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

Tunisia

VAT 19%
Duties 10-43% (avg. 34%, reduction to 25% considered)
Luxury Tax 10-700%
Customs Formality Fee 3%

Türkiye (formerly Turkey)

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

Ukraine

VAT 20%
Duties 0-60 (avg. 10%)
Excise tax 0-300% (vehicles and jewelry included)

United Arab Emirates

VAT 5%
Duties 0-100% (avg. 4.61%)
Motor Vehicles & Boats 5%

United Kingdom

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

Vietnam

VAT 0% - 15%
Excise tax - SST 7% - 75% (includes automobiles, aircraft)

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