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Regional
Tariff & Tax Information
This
page contains country specific tariffs and tax information,
as well as links to online sources.
APEC
The members of the Asia Pacific Economic Cooperation (APEC)
have placed their tariff schedules in the APEC Tariff Database
on the Internet. Members include many Asian economies, the
United States, Canada, Mexico, and Chile. You will be asked
to register in order to use the site, but it is a free service.
This section helps US exporters identify which column rates
apply to U.S. products, lists the costs against which the
tariff and tax rates are applied, and lists additional taxes
collected at the border.
Australia
U.S. products subject to the general duty rate (usually
the first and highest rate of several shown for a given
product). The general rate has no DC, DCS, CAN or other
preferential geographic designation before the duty rate.
-- The duty is applied on the FOB value.
-- 10 percent Goods and Services tax applied on FOB + duty.
Bahrain
-- Customs duties are imposed on the CIF value:
-- 5 percent on foodstuffs and non-luxuries
-- 10 percent on luxuries
-- 20 percent on cars and boats
-- 25 percent on fully-processed corn and palm oil imports,
and other items produced in Bahrain.
-- 70 percent on cigarettes and tobacco products
-- 125 percent on alcoholic beverages
-- In principle, no tax or duty is payable on imports of
raw materials or semi-manufactured goods for manufacture
or on imports required for development projects (but not
including spare parts).
Bahrain
Directorate of Customs and Ports
Phone: 011-973-727178
Bolivia
-- Bolivia assesses a 10 percent tariff on all goods except
those classified as capital goods, books, and publications.
-- Capital goods, found only in Harmonized System chapters
84, 85, 86, and 97, are assessed a 5 percent tariff. Books
and publications are charged a tariff of 2 percent.
-- Tariffs are assessed on the CIF value.
-- A Value Added Tax of 14.94 percent is imposed on the
CIF + duty value.
-- A Customs Warehouse Fee of 0.5 percent is imposed on
the CIF value.
-- Additional customs charges total some $50-$60.
-- Carnets are not accepted. Temporary entry of goods is
permitted, but a bond may be required.
Brunei
-- Single column tariff schedule; tariffs applied on the
CIF value.
-- No other taxes are known.
Canada
U.S. products meeting the North American Free Trade Agreement
(NAFTA) rules of origin (except some agricultural products)
are duty free effective January 1, 1998. (Refer to 'Applicable
Preference Tariff' column, AUST.). For products that do
not meet the NAFTA rule of origin, use the AMFN column.
--For
NAFTA rates which apply to qualifying U.S. products only,
use the "Applicable Preferential Tariffs" column
and look for the designation "UST."
--For rates which apply to products from the United States
which do not qualify under NAFTA, use the "MFN Tariff"
column. For information on how to qualify products under
NAFTA see our NAFTA database.
--Canada
applies duties on FOB value.
--The Federal Goods and Services Tax (GST) is 7 percent
applied on the FOB + duty value.
--New Brunswick (15 percent HST--includes the provincial
sales tax plus the 7 percent federal GST),
Newfoundland
(15 percent HST--includes the provincial sales tax plus
the 7 percent federal GST), and Nova Scotia (15 percent
HST--includes the provincial sales tax plus the 7 percent
federal GST) collect provincial taxes at the border. As
of April 1, 1999 Quebec and Ontario (15 percent HST--includes
the provincial sales tax plus the 7 percent federal GST)
collect provincial taxes at the border on personal, not
commercial, shipments.
Chile
--Single column tariff schedule; tariffs applied on the
CIF value.
--Value Added Tax of 18 percent is applied on the CIF +
duty value.
-- Chile imposes a flat 7 percent import duty on most traded
products, except for some agriculture products, which may
be subject to quotas or prohibition. Most used vehicles
cannot be imported. For duties on agricultural and food
products contact the TIC.
-- Gifts are subject to duties and taxes; the first US$600
are exempt from duties.
-- Carnets are not accepted. Temporary entry is permitted,
but a bond may be required.
Customs
Service of Chile
Phone: 56-32-200-500
Fax: 56-32-23-212-841
China
--U.S. products subject to duty in Column I (Most-Favored
Nation); duty applied on the CIF value.
--Value Added Tax of 17 percent applied on the CIF + duty
value; 13 percent VAT on foodstuffs, some fuels and books.
Common Market of
Eastern and Southern Africa (COMESA)
The COMESA member countries are: Angola, Burundi, Comoros,
Democratic Republic of the Congo, Eritrea, Ethiopia, Kenya,
Madagascar, Malawi, Mauritius, Namibia, Rwanda, Seychelles,
Sudan, Swaziland, Uganda, Zambia and Zimbabwe.
Costa
Rica (Spanish-language website)
El
Salvador (Spanish-language website)
European
Union (Austria, Belgium, Denmark, Finland, France, Germany,
Greece, Ireland, Italy, Luxembourg, Netherlands, Portugal,
Spain, Sweden, United Kingdom)
For
more information about the European Union tariff schedule
on-line, please
visit Trade.gov.
Ghana
Guatemala
(Spanish-language website)
Honduras
(Spanish-language website)
Hong
Kong
Hong Kong is a duty free territory. No import duties are
charged on any products from any source, although both foreign
and domestic products face excise taxes on a limited number
of products. For more information see our Asia database.
--Hong Kong levies a 0.035 percent documents handling fee,
which is applied on the CIF value.
--Hong Kong and China are separate customs territories with
separate tariff schedules.
--Hong Kong requires an import or an export license for
all optical disc manufacturing equipment.
Hong
Kong Customs & Excise Department
6 - 9th Floors, 38 Pier Road
Central, Hong Kong
Phone: (852) 2852-1411
Iceland
-- Go to "manuals." Click on "Table of Contents"
to browse by chapter or "Search" to do a keyword
search.
-- Tariff applied on U.S. products in "A" column;
tariff applied on CIF value.
-- Value Added Tax: 24.5 percent on most products; applied
on duty paid value.
-- Excise Tax: Levied on motor vehicles (including motor
cycles), up to 37 percent; sugar and chocolate confectionery,
7 percent; soft drinks and preparations for making soft
drinks and beer, 17 percent; potatoes, 50 percent; goods
made from potatoes, 40 percent.
Indonesia
-- Single column tariff schedule; rates applied on the CIF
value.
-- Value Added Tax of 10 percent applied on the CIF + duty
value.
-- 10-40 percent Sales Tax on "luxury items."
Japan
As of January 1, 1998, U.S. products face the rate in the
WTO 2 column; if this figure is in parentheses, use the
figure in the general column; rates are applied on the CIF
value.
-- Consumption tax of 5 percent is applied at the retail
level. If the imported product is shipped directly to the
end user, the tax is applied at the time of entry on the
CIF + duty value.
Jordan
English-language website with the complete tariff schedule
for goods imported into Jordan and other customs information.
-Value Added Tax of 13% applied on CIF + duty value.
Kuwait
-- The tariff applied on most imports is 4 percent.
-- The tariff applied on cigarettes and tobacco products
is 70 percent.
Lebanon
Malaysia
-- U.S. products subject to rates under "Import"
column, applied on the CIF value.
-- Sales Tax varies by product--nil, 5, or 10 percent (10
percent being the most frequent) applied on CIF + duty.
Malta
-- Go to "The Integrated Tariff." If you do not
know the full Harmonized System number, search by description.
-- Duty, VAT, and Levy are levied on the CIF value. Rates
are given in "The Integrated Tariff.
Mexico
The tariff schedule on the APEC Tariff Database gives the
Most Favored Nation (MFN) rates only. For information on
tariff rates applied to U.S. products meeting the North
American Free Trade Agreement (NAFTA) rules of origin, call
the Trade Information Center. For information on how to
qualify products under NAFTA click here.
-- Tariff rates are applied on the CIF value (non-NAFTA
product) or FOB value (NAFTA product).
-- Value Added Tax of 15 percent is applied on the CIF value
(non-NAFTA product) or FOB value (NAFTA product).
-- The VAT is 10% on US-Mexico border regions. Drugs are
not subject to the VAT.
-- A 0.8 percent Customs User Fee is applied on the CIF
value of non-NAFTA products. Click here for details.
Morocco
-- The first column indicates the duty rate for products
from the United States. Tariffs are applied on CIF value.
-- The second column indicates the Import Tax, applied on
CIF + duty.
Mozambique
-Surcharge of 17% on all products applied on CIF + duty.
- $50 customs fee charged by Mozambique Customs on each
shipment.
-Variable excise tax on alcohol, tobacco, automotives, and
luxury goods applied on CIF.
New
Zealand
-- U.S. products subject to tariff rates in Column I (general
rate); tariff applied on the FOB value.
-- Sales tax of 12.5 percent is applied at the retail level.
If the imported product is shipped directly to the end user,
the tax is applied at the time of entry on the CIF + duty
value.
Nicaragua
(Spanish-language website.)
Niger
-- Tariffs applied on U.S. products: "droit de douane"
column; tariffs applied on CIF value.
-- Value Added Tax : "taxe sur la valeur ajoutee"
column
-- Statistical Tax: "redevance statistique" column
-- Community Solidarity Levy: "prelevement commaunitaire
de solidarite" column
-- Trade and Industry Profit tax: "benefice industriels
et commerciaux" column
-- Customs Computer Processing fee: "redevance informatique"
column
-- Reduced - "reduite"
Norway
-- Click on "Naeringslivs- informasjon," then
"Tolltariffen," then "ausnill/ kapitler"
-- Select tariff chapter desired. The tariff has four columns,
right to left
1.)Tariff Number;
2.) Description of Goods;
3.) Rate of Duty; percent ad valorem or Norwegian Crowns/kilogram
4.) Units for measures of quantity
-- Duties are charged on the CIF value of the shipment.
-- The Norwegian value added tax is levied on most imports
of industrial products. The 23 percent rate is charged on
the duty paid value.
Pakistan
Papua
New Guinea
-- Single column tariff schedule; rates applied on the CIF
value.
-- No other taxes known.
Philippines
-- Single column tariff rate by year; rates applied on the
CIF value.
-- Value Added Tax of 10 percent applied on the CIF + duty
value.
Qatar
-- The tariff assessed on most goods is 4 percent.
-- The tariff assessed on steel is 20 percent.
-- The tariff assessed on alcoholic beverages is 100 percent.
-- Imports of pork and its derivatives are prohibited.
Senegal
Singapore
-- Single column tariff applied on the CIF value; if the
column is blank, the tariff rate is zero.
--Tariff and tax information can also be found at http://www.gov.sg/customs/
(click on "For Traders")
-- Sales Tax of 3 percent applied on the CIF + duty.
-- Singapore applies duties only on tobacco products, alcoholic
beverages, gasoline, and motor vehicles. The import duty
on all other products is zero.
-- For tariff information on tobacco, alcoholic beverages,
gasoline, and vehicles use the APEC Tariff Database on the
Internet or contact the Trade Information Center.
Singapore
Customs & Excise Department
Phone: (65) 272-8222
Fax: (65) 250-8663
South
African Customs Union
Tariff information for Botswana, Lesotho, Namibia, South
Africa, and Swaziland) can be found at the above website.
SACU members have a common external tariff, so the South
African tariff schedule can be used as a proxy for the tariffs
applied by each member country to U.S. products.
Botswana
-- Tariffs applied on the CIF value.
-- Value Added Tax of 10% applied on the CIF + duty value.
Lesotho
-- Tariffs applied on the CIF value.
-- Value Added Tax of 10% applied on the CIF + duty value.
Namibia
-- Tariffs applied on the CIF value.
-- Value Added Tax of 8% applied on the CIF + duty value.
South
Africa
-- Tariffs applied on the FOB value.
-- Value Added Tax of 14% applied on FOB + duty value.
Swaziland
-- Tariffs applied on the CIF value.
-- A Surcharge (amount unknown) may be levied on the CIF
+ duty value.
South
Korea
-- Single column tariff; where no rate is shown, use the
nearest preceding rate.
-- Tariffs are applied on the CIF value.
-- Value Added Tax of 10 percent applied on the CIF + duty
value.
Taiwan
(Chinese Taipei)
-- U.S. products subject to tariffs in Column II (Most Favored
Nation); if no rate is shown in Column II, use the Column
I rate.
-- Tariffs are applied on the CIF value.
-- Port charge of 0.5 percent is applied on the CIF value
for shipments by sea.
-- Value Added Tax of 5 percent is applied on the CIF value.
Thailand
-- Thailand is a member of APEC, but has not placed its
tariff schedules in the APEC Tariff Database. To obtain
tariff rates for Thailand, contact the Trade Information
Center.
United
Arab Emirates/Dubai
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