Customs and Tax Information for All Countries
Source: United States Department of Commerce,
International Trade Administration (ITA) and FedEx
The
following are publicly available information gathered from various sources and
commentary on customs duties and import taxes.
Information and accuracy varies and actual customs duties and taxes
ultimately assessed on your shipment may differ from this information and
commentary below depending on a wide variety of circumstances. Comments are provided to try to be helpful
and are observations and beliefs, so no guarantees on any of this information
since the actual duties you are charged by your country and that allowed to be
imported in may differ materially for a variety of reasons including the
judgment of the person at customs that is processing your import. If you want to find out more accurate
information, please get it directly from the customs duties and tax department
website of your country.
Please
find your country below and read summary comments on tax and click on links to
find more detail. If a link to the website
of the customs office for your country is listed, then click on it and look for
information pertaining to residents, postal imports, personal imports, or
similar. We have found that most
customers can expect their home country to add an import customs duty of at
least a 15% to 20% of the value of their merchandise and or merchandise plus
shipping (it can vary and be much higher too depending on the item though and which
is your home country, so please keep that in mind). Australia, Hong Kong, and Singapore are the
exceptions where there may be very low to no import duties and taxes. With experience, you will learn the type
merchandise you can buy and the tax to expect.
If
only the link to the Tariff Schedule is available, then you can click on it to see
the detailed list of taxes by detailed product type. This is typically a very long list, but don’t
get overwhelmed. It will give you an
idea though of the typical tax rate on various items (countries change their
import tax rates periodically).
Duty and Tax Calculation Methods
There
are two generally accepted methods for calculating duty rates: CIF and FOB.
Most countries use the CIF method. Some exceptions may apply. VAT (Value Added
Taxes) are generally applied on the CIF or FOB + Duty value. The figures used
below are for example only. For questions about duty and tax
calculation call 1-800-USA-TRAD(E).
CIF
(Cost, Insurance, Freight) A pricing term indicating that the cost of
goods, insurance, and freight are included in the quoted price. Duty is
calculated by adding all costs together. See below for example.*
|
Invoice
Value |
$932 |
FOB
(Free on Board) A pricing term indicating that the cost of the goods, including
all transportation and insurance costs from the manufacturer to the port of
departure, as well as the costs of loading the vessel, are included in the
quoted price. It should be noted that the Incoterm
FOB applies only to shipments via sea or inland waterway transport. For the
purpose of calculating duties and taxes for international shipments, the term
FOB generally applies to the commercial invoice value and does not include the
cost of shipping and insurance. See below for example.*
|
FOB
Value |
$932 |
* NOTE:
The information presented above is for example only. The
duty and tax rates listed above are not specific to any HS (harmonized system)
number or country.
Products
Prohibited and Restricted by Air Carriers for Shipment to Any Country
Alcoholic beverages
Animal skins (non-domesticated)
Articles of exceptional value (e.g. works of art, antiques, precious
stones, gold and silver)
Dangerous goods/hazardous materials (including nail polish, perfume,
batteries)
Firearms
Furs
Ivory and ivory products
Live animals
Money and negotiable items
Perishable goods
Personal effects (except to the U.S.)
Plants
Pornographic materials
Seeds
Stamps of unusual value
Tobacco and tobacco products
Unaccompanied baggage
Animal carcasses
Human corpses, human body parts, human embryos, or cremated or
disinterred human remains
Shipments that require us to obtain a local, state or federal license for
their transportation
Shipments that may cause damage or delay to equipment, personnel or other
shipments
Lottery tickets and gambling devices where prohibited by law
Hazardous waste, including used hypodermic needles or syringes, or other
medical waste
Packages that are wet, leaking or emit an odor of any kind
Live insects
Shipments or commodities that are prohibited by applicable local, state
or federal law
Waste or garbage for disposal
Australia
http://www.fedex.com/us/international/irc/profiles/irc_au_profile.html?gtmcc=us
Prohibited and Restricted Imports
TARIFF RESOURCES: Australian Customs or 2007 Tariff
Schedule from International
Customs Tariffs Bureau. The duty is applied on the FOB value.
TAX: Exemption from tax on
most items if value of merchandise plus shipping is under AU1,000.
XB Ship Comment: Our
understanding is that in Australia if the value of the goods plus shipping is
less than AU1,000 then there is no tax (for most items). Australia
is among the most favorable as Australia customs typically charges no duty and
no tax on shipments where the product value plus shipping fees is less than
AU1,000. For this reason, if you are in
Australia, please keep the total cost (product, US tax, US domestic shipping,
plus international shipping) under AU1,000.
Canada
http://www.fedex.com/us/international/irc/profiles/irc_ca_profile.html?gtmcc=us
http://www.cbsa-asfc.gc.ca/publications/dm-md/d9-eng.html
TARIFF RESOUCES: Canadian
Customs Schedule
TAX: There is a 5 percent
goods and services tax applied on FOB + duty.
Commercial shipments to the Eastern provinces of New Brunswick,
Newfoundland, and Nova Scotia are subject to an additional 8 percent provincial
tax. Quebec and Ontario collect the 8 percent provincial tax however on
personal shipments (not on commercial shipments). All Canadian taxes are
applied on FOB.
XB Ship Comment: Our
understanding is that in there are several types of taxes assessed on all
imports to Canada, including Provincial taxes, Country taxes, GST taxes. Some items, such as ski related equipment
including jackets may be taxed at a very high tax rate (almost 100%) and hence
are not advisable to buy if you live in Canada.
China
http://www.fedex.com/us/international/irc/profiles/irc_cn_profile.html?gtmcc=us
http://english.customs.gov.cn/publish/portal191/
TARIFF RESOURCES: Market
Access and Compliance Tariff Schedule
TAX: Consumption tax of 2 –
3 percent (varies according to provincial) applied on CIF. Also, there is a
value added tax (VAT) of 17 percent for most items; necessities, such as
agricultural products and utilities, are taxed at 13 percent. Small Businesses
(annual production sales of less than RMB 1 million or annual wholesale or
retail sales of less than RMB 1.8 million) are subject to VAT at the rate of 6
percent. VAT is applied on CIF + duty.
XB Ship Comment: Our
understanding is that China taxes many items at 80% or more. So we advise to be careful in your purchases
and buy items only that you are willing to pay in taxes to the China customs
office what you paid for the item and what you paid for shipping. You may also be requested to sign for the
goods at the China customs office and pay a variety of China customs processing
related fees.
Denmark
http://www.fedex.com/us/international/irc/profiles/irc_dk_profile.html?gtmcc=us
TARIFF RESOURCES: April 2006
Tariff Schedule from International
Customs Tariff Bureau or European
Union Customs Web Site
TAX: There is a value added
tax of 25 percent for most products (some products, such as basic necessities
and foodstuffs, qualify for a reduced rate of zero percent). The tax is applied
on CIF + duty.
XB Ship Comment: Our
understanding is that you will be expected to pay the VAT shown above. So expect to pay at least 25% to Denmark
customs on the product value and also the shipping cost. There may be other taxes on top of that as
shown in the Tariff Schedule above.
France
http://www.fedex.com/us/international/irc/profiles/irc_fr_profile.html?gtmcc=us
http://www.douane.gouv.fr/page.asp?id=140#0
TARIFF RESOURCES: April 2006
Tariff Schedule from International
Customs Tariff Bureau or European
Union Customs Web Site
TAX: There is a value added
tax of 19.6 percent for most products. Some products, such as basic necessities
and foodstuffs, qualify for a reduced rate of 2.1-5.5 percent. The tax is
applied on CIF + duty.
Germany
http://www.fedex.com/us/international/irc/profiles/irc_de_profile.html?gtmcc=us
http://www.zoll.de/english_version/index.html
TARIFF RESOURCES: April 2006
Tariff Schedule from International
Customs Tariff Bureau or European
Union Customs Web Site
TAX: There is an Import
Turnover Tax (in lieu of domestic value added tax) of 19 percent for most
products. Some products, such as basic necessities and agricultural foodstuffs,
qualify for a reduced rate of 7 percent. The tax is applied on CIF + duty.
Hong Kong
http://www.fedex.com/us/international/irc/profiles/irc_hk_profile.html?gtmcc=us
http://www.customs.gov.hk/en/home/index.html
http://www.customs.gov.hk/en/trade_facilitation/prohibited_articles/index.html
XB Ship Comment: Our
understanding is that Hong Kong is duty free.
India
http://www.fedex.com/us/international/irc/profiles/irc_in_profile.html?gtmcc=us
http://www.cbec.gov.in/cae1-english.htm
Tariff rates have changed in New Indian Budget 2007. See more…
TARIFF RESOURCE: 2005 Tariff Schedule
TAX: There is a 1 percent
Landing Charge applied on CIF, as well as taxes by the city, state, and central
authorities respectively that total roughly 22 percent. However, the effective
tax rate could be as much as 26 percent. All taxes are applied on CIF + duty +
landing charge.
Malaysia
http://www.fedex.com/us/international/irc/profiles/irc_my_profile.html?gtmcc=us
http://www.customs.gov.my/index.php/en
TARIFF RESOURCES: ASEAN
Tariff Database
TAX: Sales tax varies by
product: 5, 10 or 15 percent with 10 percent being the most common. It is
applied on CIF + duty.
XB Ship Comment: Our
understanding is that all Muslim countries (UAE, Saudi Arabia, Malaysia, etc.)
are very conservative and it is illegal to import any products that are
considered immoral, or items including revealing clothes, toys, magazines, and
movies that are considered for “Adult” only.
Religious and political items may also be blocked and illegal. If you are from a Muslim country, we require
that you do not use our service to purchase any of the above items.
New Zealand
http://www.fedex.com/us/international/irc/profiles/irc_nz_profile.html?gtmcc=us
http://www.customs.govt.nz/importers/Prohibited+imports/default.htm
TARIFF RESOURCES: New Zealand
Tariff Schedule
TAX: There is a 12.5 percent
goods and services tax applied on FOB + duty.
XB Ship Comment: Our
understanding is that New Zealand taxes items when the product value plus
shipping exceeds $400. There is a customs
office processing fee added as well.
Norway
http://www.fedex.com/us/international/irc/profiles/irc_no_profile.html?gtmcc=us
TARIFF RESOURCES: Norway
Customs Tariff Schedule
TAX: There can be a 24
percent value added tax on most products applied on CIF + duty.
Philippines
http://www.fedex.com/us/international/irc/profiles/irc_ph_profile.html?gtmcc=us
http://www.customs.gov.ph/boc_index.jsp
TARIFF RESOURCES: ASEAN
Tariff Database or see March 2003
Tariff Schedule
TAX: There can be at least a
12 percent value added tax applied on CIF + duty.
Russia
http://www.fedex.com/us/international/irc/profiles/irc_ru_profile.html?gtmcc=us
http://www.ehow.com/list_6834414_russian-import-duties.html
http://www.customs.ru/en/ftravelers/Correspondents1/
http://www.customs.ru/en/legislation/tariff/
XB Ship Comment: Our
understanding is that Russia taxes almost everything between 15-30% although a
higher tax is possible. It is believed
that it is currently difficult to ship into Russia.
Saudi Arabia
http://www.fedex.com/us/international/irc/profiles/irc_sa_profile.html?gtmcc=us
http://www.customs.gov.sa/CustomsNew/default_E.aspx
TARIFF: December
2004 Tariff Schedule; the majority of
products are subject to a 5 percent rate.
XB Ship Comment: Our understanding
is that all Muslim countries (UAE, Saudi Arabia, Malaysia, etc.) are very
conservative and it is illegal to import any products that are considered
immoral, or items including revealing clothes, toys, magazines, and movies that
are considered for “Adult” only.
Religious and political items may also be blocked and illegal. If you are from a Muslim country, we require
that you do not use our service to purchase any of the above items.
Singapore
http://www.fedex.com/us/international/irc/profiles/irc_sg_profile.html?gtmcc=us
http://www.customs.gov.sg/topNav/hom/
TARIFF: January
2005 Tariff Schedule. Singapore is duty free,
with the exception of automobiles, gasoline, tobacco, and alcohol (see tariff
schedule)
TAX: There is a 5%-7%
percent goods and services tax (GST) assessed on the CIF + duty value of the
product.
XB Ship Comment: Our
understanding is that almost everything sent to Singapore is duty free. There is around a 5% GST tax which you must
pay.
South Korea
http://www.fedex.com/us/international/irc/profiles/irc_kr_profile.html?gtmcc=us
TARIFF RESOURCES: APEC Tariff
Database
TAX: There is a value added
tax of 10 percent applied on the CIF + duty value.
Sweden
http://www.fedex.com/us/international/irc/profiles/irc_se_profile.html?gtmcc=us
http://www.tullverket.se/en/startpage.4.4ab1598c11632f3ba9280002814.html
TARIFF RESOURCES: April 2006
Tariff Schedule from the International
Customs Tariff Bureau or European
Union Customs Web Site
TAX: There is a value added
tax of 25 percent for most products. Some products, such as basic necessities
and foodstuffs, qualify for a reduced rate of 6-12 percent. The tax is applied
on CIF + duty.
Taiwan
http://www.fedex.com/us/international/irc/profiles/irc_tw_profile.html?gtmcc=us
TARIFF RESOURCES: Taiwan's Customs Website or Asia
Pacific Economic Cooperation (APEC) Tariff Database
TAX: There is a value added
tax (VAT) of 5 percent applied on the CIF value. There is also a port charge of
0.5 percent applied on the total CIF+ duty + VAT for shipments by sea.
XB Ship Comment: Our
understanding is that Taiwan has high barriers to the importation of computer
equipment. Computers themselves may be
blocked and stuck at the Taiwan customs office and require you to personal
clear shipments of computers and even go to the Chang-Yi airport to do so or
pay a local customs broker to do so for you.
It generally can be very troublesome and expensive for you to import
computers into Taiwan. There may also be
extra taxes involved as well on computers.
UAE
http://www.fedex.com/us/international/irc/profiles/irc_ae_profile.html?gtmcc=us#D01
XB Ship Comment: Our
understanding is that all Muslim countries (UAE, Saudi Arabia, Malaysia, etc.)
are very conservative and it is illegal to import any products that are
considered immoral, or items including revealing clothes, toys, magazines, and
movies that are considered for “Adult” only.
Religious and political items may also be blocked and illegal. If you are from a Muslim country, we require
that you do not use our service to purchase any of the above items.
UK
http://www.fedex.com/us/international/irc/profiles/irc_uk_profile.html?gtmcc=us
http://www.hmrc.gov.uk/customs/banned-restricted.htm
TARIFF RESOURCES: April
2006 Tariff Schedule from
the International Customs Tariff Bureau or European
Union Customs Web Site.
TAX: There is a value added
tax of 17.5 percent for most products. The tax is applied on CIF + duty. This
was the rate December 31, 2009.