NOTE: “tariff” means “duty”; both terms are equivalent.

Algeria

TARIFF RESOURCE: January 2008 Tariff Schedule from International Customs Tariffs Bureau
TAX: Most products are subject to a 17 percent value-added tax. The value-added tax for some products is 7 percent. There is also a Customs user fee of 4 percent. Fees are applied on CIF, while taxes are on CIF + duty + customs fees.

TARIFF RESOURCE: January 2008 Tariff Schedule from International Customs Tariffs Bureau

TAX: Most products are subject to a 17 percent value-added tax. The value-added tax for some products is 7 percent. There is also a Customs user fee of 4 percent. Fees are applied on CIF, while taxes are on CIF + duty + customs fees.

Andean (Bolivia, Ecuador, Colombia, Peru, Venezuela)

TARIFF RESOURCE: September 2004 Tariff Schedule from International Customs Tariffs Bureau.

TAX: See individual country entries below.

Angola

TARIFF RESOURCE: COTECNA Tariff Book

TAX: There is a value added tax of 2 - 30 percent depending on the good, applied on CIF + duty; additional fees include clearing costs (2 percent applied on CIF), revenue stamp (0.5 percent applied on FOB), port charges ($500/20 foot container or $850/40 foot container), and port storage fees (free for first 15 days but rarely do goods clear port within the grace period).

Antigua & Barbuda

TARIFF RESOURCE: Call 1-800-USA-TRAD(e) for tariff and tax rates

TAX: Call 1-800-USA-TRAD(e) for tariff and tax rates

Argentina

TARIFF RESOURCE: 2007 Tariff Schedule from International Customs Tariffs Bureau

TAX: There is a 0.5 percent statistics fee on the CIF value. With some exceptions, there is a 21 or 10.5 percent (depending upon the product) Value Added Tax (VAT) based on CIF value + tariff + statistics fee. Some products may be subject to additional taxes; specific duties are applied on many items in Chapters 61, 62, 63, 64, and 95.

Armenia

TARIFF RESUORCE: Tariff rates vary from between 0% for most items to 10% for many consumer goods. Please contact 1 800 USA-TRADE with your products’ HS Numbers for exact tariff rates.

TAX: Most products are subject to a 20% Value Added Tax (VAT), calculated on CIF + Duty

Aruba

TARIFF: Tariff Schedule August 2009 in Dutch, or call 1-800-USA-Trade(e)

TAX: There is a 5 percent customs surcharge on CIF and a 15 percent consumption tax also applied on CIF.

Australia

TARIFF RESOURCES: Australian Customs or 2007 Tariff Schedule from International Customs Tariffs Bureau. The duty is applied on the FOB value.

TAX: There is a 10 percent goods and services tax applied on FOB + duty.

Austria

TARIFF RESOURCES: European Union Customs Web Site applied on CIF value.

TAX: There is a value added tax of 20 percent for most products. Some products, such as basic necessities and foodstuffs, qualify for a reduced rate of 10-14 percent. The tax is applied on CIF + duty.

Azerbaijan

TARIFF RESOURCE: Azerbaijan State Customs Committee applied on CIF value.

TAX: Most products are subject to an 18% Value Added Tax (VAT), applied on CIF + Duty.

Bahamas

TARIFF: The basic ad valorem tariff rate is 35 percent. Several products have separate rates. Duty rate is applied on CIF value.

TAX: There is a 2-7 percent tax applied on CIF + duty.

Bahrain

TARIFF: Customs duties are imposed on the CIF value:

5 percent on foodstuffs and non-luxuries

7.5 percent on consumer goods

20 percent on cars and boats

70 percent on cigarettes and tobacco products

125 percent on alcoholic beverages

TAX: Bahrain is essentially tax-free, but a few products are subject to tax.

Bangladesh

TARIFF RESOURCE: Bangladesh Customs Tariff Schedule, or

TAX: 15 percent Value Added Tax assessed on CIF + duty.

Additional taxes are applied on luxury items.

Barbados

RESOURCE: Barbados Customs and Excise Department; duty rates range from 0 to 20 percent, except higher for some specified manufactured and agricultural products. Duty rate is applied on CIF.

15 percent value added tax assessed on CIF + duty.

Belgium

TARIFF RESOURCES: European Union Customs Web Site, applied on CIF value.

TAX: There is a value added tax of 21 percent for most products. Some products, such as basic necessities and foodstuffs, qualify for a reduced rate of 1-12 percent. The tax is applied on CIF + duty.

Belize

TARIFF RESOURCES: Call 1-800-USA-Trad(e) for the most current tariff information or for basic Belize customs information refer to the Belize Customs and Excise Department

TAX: There is a value added tax of 10 percent for most products. A revenue replacement duty applies to some products entering Belize.

Benin

TARIFF RESOURCE: WAEMU August 2003 Tariff Schedule from International Customs Tariffs Bureau. The tariff rate is in the column marked “CD”.

TAX: There is a 15-20 percent value added tax, a 1 percent statistical tax, and a 1 percent community solidarity levy. Agricultural, industrial, agro-industrial, livestock breeding, and the fishing industry products may be subjected to 2.5 – 10 percent additional taxes. Levy and taxes are applied on CIF, except for VAT that is applied on CIF + duty + levy + all other taxes.

Bermuda

TARIFF RESOURCE: Bermuda Customs Tariff Schedule also see Customs Bermuda for general information.

TAX: No tax collected on products entering Bermuda.

Bolivia

TARIFF: November 2006 Tariff Schedule from the International Customs Journal.

TAX: There is a 0.5 percent customs warehouse fee applied on CIF. The Bolivian Customs office also charges an excise tax on certain products (for more information, contact the TIC at 1-800-USA-TRADE). Additionally, 13 percent value added tax is applied on CIF + duty + customs fee.

Botswana

RESOURCE: CONTACT THE TIC AT 1-800-USA-TRADE.

Imported goods are subject to VAT at a rate of 10% of the value of the goods.

Brazil

TARIFF RESOURCE: TARIFF INFO IN BRAZIL CHANGES DAILY. FOR MOST ACCURATE INFO, CONTACT THE TIC AT 1-800-USA-TRADE.

TAX: There is an Industrial Product Tax (IPI) (Federal sales tax) that ranges between 5 and 15 percent and a Merchandise Circulation Tax (ICMS – state sales tax) that is generally around 18 percent. There is also a 1 percent miscellaneous tax. In addition, there is a Social Security tax that varies by product but is approximately 10 percent. Contact the TIC for full explanation of how taxes are applied.

Brunei

TARIFF RESOURCE: WTO Tariff Database, use the applied rates.

TAX: No known taxes.

Burkina Faso

TARIFF RESOURCE: WAEMU August 2003 Tariff Schedule from International Customs Tariffs Bureau. The tariff rate is in the column marked “CD”. Also try the Cotecna Tariff Book.

TAX: There is a 15-20 percent value added tax (VAT), a 1 percent statistical tax, and a 1 percent community solidarity levy. Agricultural, industrial, agro-industrial, livestock breeding, and the fishing industry products may be subjected to 2.5 – 10 percent additional taxes. Levy and taxes are applied on CIF, except for VAT that is applied on CIF + duty + levy + all other taxes.

Burundi

RESOURCE: East African Community Common External Tariff

Burundi has an 18% Value Added Tax (VAT) calculated on CIF+Duty.

Cambodia

TARIFF RESOURCE: At Cambodia and WTO look for “Get tariff data”. For basic information try .

TAX: There is a 10 percent value added tax for most products applied on CIF + duty.

Cameroon

TARIFF: At Cameroon and WTO look for “Get tariff data”. There is a 5 percent duty on basic necessities, 10 percent on raw materials and capital goods, 20 percent on intermediate and miscellaneous goods, and 30 percent on consumer goods. Duty rate is applied on CIF.

TAX: There is an 18.7 percent value added tax applied on CIF + duty. An Excise Tax (indirect tax on consumption goods) of 25 percent on CIF may also apply for specific categories of goods defined by ministerial ordinance.

Canada

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.

Cayman Islands

TARIFF RESOUCES: Cayman Islands Customs

TAX: Call 1-800-USA-Trade(e)

Central African Republic

TARIFF: At Central African Republic and WTO look for “Get tariff data”. There is a 5 percent duty on basic necessities, 10 percent on raw materials and capital goods, 20 percent on intermediate and miscellaneous goods, and 30 percent on consumer goods. Duty rate is applied on CIF.

TAX: Turnover tax and Community Integration tax may apply, as well as excise taxes on products such as beer, wine and spirits, tobacco, perfumes, and cosmetic products (further definitive information is not available).

Chad

TARIFF: There is a 5 percent duty on basic necessities, 10 percent on raw materials and capital goods, 20 percent on intermediate and miscellaneous goods, and 30 percent on consumer goods. Duty rate is applied on CIF.

TAX: There is an 18.7 percent value added tax on CIF + duty.

Chile

TARIFF RESOURCE: January 2005 Tariff Schedule

On January 1, 2004 the U.S.-Chile Free Trade Agreement went into effect. Items qualifying as U.S. originating would have a duty between 0 and 6 percent applied on CIF; almost all non-qualifying products have a 6 percent duty applied on CIF.

TAX: There is a value added tax of 19 percent applied on CIF + duty.

China

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.

Colombia

TARIFF RESOURCES : May 2006 Tariff Schedule from International Customs Tariff Bureau

TAX: There is 16 percent value added tax applied on CIF + duty; a Customs Fee of 1.2 percent applied on CIF; and excise taxes ranging 20 – 40 percent on alcoholic beverages, spirits, cigarettes, etc. applied on CIF + duty.

Congo, Democratic Republic of

TARIFF RESOURCES: August 2004 Tariff Schedule from International Customs Tariff Bureau

TARIFF: There is a 5 percent duty on basic necessities, 10 percent on raw materials and capital goods, 20 percent on intermediate and miscellaneous goods, and 30 percent on consumer goods. Duty rate is applied on CIF.

TAX: There is an 18.7 percent value added tax applied on CIF + duty.

Congo, Republic of

TARIFF: There is a 5 percent duty on basic necessities, 10 percent on raw materials and capital goods, 20 percent on intermediate and miscellaneous goods, and 30 percent on consumer goods. Duty rate is applied on CIF.

TAX: There is an 18.7 percent value added tax applied on CIF + duty.

Costa Rica

TARIFF RESOURCES: October 2003 Tariff Schedule from International Customs Tariff Bureau

TAX: Most products are subject to a 14 percent sales tax applied on CIF + duty.

Cote D'Ivoire

TARIFF RESOURCES: August 2003 Tariff Schedule from International Customs Tariffs Bureau. The tariff rate is in the column marked “CD”.

TAX: There is a 15-20 percent value added tax (VAT), a 1 percent statistical tax, and a 1 percent community solidarity levy. Agricultural, industrial, agro-industrial, livestock breeding, and the fishing industry products may be subjected to additional taxes. Levy and taxes are applied on CIF, except for VAT that is applied on CIF + duty + levy + all other taxes.

Cyprus

TARIFF RESOURCES: April 2006 Tariff Schedule from International Customs Tariff Bureau or European Union Customs Web Site

TAX: In most cases, there is value added tax (VAT) of 15 percent; a reduced rate of 5 percent VAT refers mainly to food and agricultural products. VAT is applied on CIF + duty.

Czech Republic

TARIFF RESOURCES: April 2006 Tariff Schedule from International Customs Tariff Bureau or European Union Customs Web Site

TAX: The standard value added tax (VAT) rate is 19 percent for most goods and services; a reduced rate of 5 percent applies to certain services and essential goods. VAT is applied on CIF + duty.

Denmark

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.

Dominican Republic

TARIFF RESOURCE: April 2003 Tariff Schedule from Inter American Development Bank

TAX: There is a value added tax (ITBIS tax) of 16 percent applied on CIF + duty. There is also a 13 percent exchange commission applied on the FOB value of all imports; an additional excise tax on alcohol, soft drinks, matches, cigarettes, cigars, perfumes, jewelry, and carpets is applied on CIF + duty.

TARIFF RESOURCE: Cotecna's Ecuador Tariff Book

TAX: Most products are subject to a 12 percent tax applied on CIF + duty.

El Salvador

TARIFF RESOURCE: El Salvador's Tariff Schedule

(type the first four or six digits of the HS Number in the box labeled "codigo". The tariff rate is in the column labeled DAI).

TAX: There is a value added tax of 13 percent applied on CIF + duty.

Estonia

TARIFF RESOURCE: April 2006 Tariff Schedule from International Customs Tariff Bureau or European Union Customs Web Site

TAX: The standard rate of VAT in Estonia is 18 percent, with reduced rates of 0 percent and 5 percent for some items. All taxes are applied on CIF + duty.

Equatorial Guinea

TARIFF: There is a 5 percent duty on basic necessities, 10 percent on raw materials and capital goods, 20 percent on intermediate and miscellaneous goods, and 30 percent on consumer goods. Duty rate is applied on CIF.

TAX: Tax information is not available.

Finland

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 22 percent for most products. Some products, such as basic necessities and foodstuffs, qualify for a reduced rate of 8-17 percent. The tax is applied on CIF + duty.

France

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

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.

Ghana

TARIFF RESOURCE: Cotecna's Ghana Tariff Book

TAX: There is a 12.5 percent value added tax on most products applied on CIF + duty. There are additional taxes on some products.

Greece

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 18 percent for most products. Some products, such as basic necessities and foodstuffs, qualify for a reduced rate of 4-8 percent. The tax is applied on CIF + duty.

Guatemala

TARIFF RESOURCE: September 2003 Tariff Schedule from International Customs Tariffs Bureau. The tariff rate is in the column marked SAC.

TAX: There is a value added tax of 12 percent applied on CIF + duty.

Guinea Bissau

TARIFF RESOURCE: August 2003 Tariff Schedule from International Customs Tariffs Bureau. The tariff rate is in the column marked “CD”.

TAX: There is a 15-20 percent value added tax (VAT), a 1 percent statistical tax, and a 1 percent community solidarity levy. Agricultural, industrial, agro-industrial, livestock breeding, and the fishing industry products may be subjected to additional taxes. Levy and taxes are applied on CIF, except for VAT that is applied on CIF + duty + levy + all other taxes.

Honduras

TARIFF RESOURCE: April 2003 Tariff Schedule from Inter American Development Bank

TAX: There is a value-added tax of 12 percent applied on CIF + duty. There is also a 0.5 percent service charge applied on CIF for all items except raw material and some capital goods. For alcohol and cigarettes, an additional 20-50 percent excise tax is applied on CIF + duty.

Hong Kong

TARIFF: There is no duty for products shipped into Hong Kong.

TAX: Taxes are assessed only on automobiles, gasoline, tobacco, and alcohol.

Hungary

TARIFF RESOURCES: April 2006 Tariff Schedule from International Customs Tariff Bureau or European Union Customs Web Site

TAX: In most cases, a value added tax is payable at a rate of 25 percent applied on CIF + duty. There is a reduced rate of 12 percent that relates mainly to some products and services.

Iceland

TARIFF RESOURCE: September 2006 Tariff Schedule from International Customs Tariff Bureau or European Union Customs Web Site

TAX: There is a value added tax of 24.5 percent on most products applied on CIF + duty. There are additional taxes on some products.

India

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. FOR MOST ACCURATE INFO, CONTACT THE TIC AT 1-800-USA-TRADE.

Indonesia

TARIFF RESOURCES: ASEAN Tariff Database

TAX: There is a value added tax of 10 percent applied on the CIF + duty. There is an additional sales tax on some luxury items.

Iraq

TARIFF: There is no tariff for products going to Iraq.

TAX: Effective March 1, 2004, a reconstruction levy of 5 percent of the total taxable customs value of all goods imported into Iraq from all countries will be applied. Exceptions are food, medicine, clothing, books, humanitarian goods; goods imported by the CPA, Coalition forces, reconstruction contractors, NGOs, international organizations, diplomats, and Coalition governments; and goods imported under Oil for Food contracts.

Ireland

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 21 percent for most products. Some products, such as basic necessities and foodstuffs, qualify for a reduced rate

of 4.2-12.5 percent. The tax is applied on CIF + duty.

Israel

TARIFF RESOURCE: Israeli Customs Tariff Schedule

TAX: There is a value added tax of 18 percent applied on CIF + duty. Additional taxes may apply on some products.

Italy

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 20 percent for most products. Some products, such as basic necessities and foodstuffs, qualify for a reduced rate of 4-10 percent. The tax is applied on CIF + duty.

Japan

TARIFF RESOURCES: Japan's Customs Tariff Schedule

TAX: There is a 5 percent consumption tax applied on CIF + duty.

Jordan

TARIFF RESOURCE

TAX: There is a value added tax of 13 percent applied on CIF + duty.

Kenya

TARIFF RESOURCE :East African Community Common External Tariff Book

TAX: There is a 16 percent value added tax applied on FOB + duty.

Kuwait

TARIFF: There is a 5 percent duty applied on most products. Cigarette and tobacco products have a 70 percent duty.

TAX: There are no taxes on products shipped to Kuwait.

Laos

TARIFF RESOURCE: ASEAN Tariff Database

TAX: There is a 10 percent tax applied on CIF + duty. Some products are subject to additional taxes.

Latvia

TARIFF RESOURCES: April 2006 Tariff Schedule from the International Customs Tariff Bureau or European Union Customs Web Site

TAX: The standard rate of value added tax (VAT) is 18 percent; for certain items, there are reduced rates of 0 – 9 percent. The tax is applied on CIF + duty.

Lebanon

TARIFF RESOURCE: January 2004 Tariff Schedule from the International Customs Tariffs Bureau or Government of Lebanon Customs Tariff Schedule

TAX: There is a 10 percent value added tax on CIF + duty.

Lithuania

TARIFF RESOURCES: April 2006 Tariff Schedule from the International Customs Tariff Bureau or European Union Customs Web Site

TAX: In most cases, value added tax (VAT) in Lithuania is 18 percent; there is a reduced rate of 9 percent that applies to heating services. VAT on transport services in Lithuania is 5 percent. The tax is applied on CIF + duty.

Luxembourg

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 15 percent for most products. Some products, such as basic necessities and foodstuffs, qualify for a reduced rate of 3-12 percent. The tax is applied on CIF + duty.

Madagascar

TARIFF RESOURCE: October 2003 Tariff Schedule from the International Customs Tariffs Bureau

TAX: There is a value added tax of 20 percent applied on CIF + duty. There may be additional import taxes applied as well.

Mali

TARIFF RESOURCE: August 2003 Tariff Schedule of the International Customs Tariffs Bureau. The tariff rate is in the column marked “CD”.

TAX: There is a 15-20 percent value added tax, a 1 percent statistical tax, and a 1 percent community solidarity levy. Agricultural, industrial, agro-industrial, livestock breeding, and the fishing industry products may be subjected to additional taxes. Levy and taxes are applied on CIF, except for VAT that is applied on CIF + duty + levy + all other taxes.

Malaysia

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.

Malta

TARIFF RESOURCE: April 2006 Tariff Schedule from the International Customs Tariff Bureau or European Union Customs Web Site

TAX: 18 percent value added tax (VAT) unless item is listed as exempt or at reduced rate, which then the following reduced rates apply: 5 percent VAT for confectionery and similar items; food and pharmaceutical products are exempt from import tax. Tax is applied on CIF + duty.

Mauritius

TARIFF RESOURCE: Mauritius Integrated Customs Tariff Schedule

TAX: 15 percent value added tax (VAT) assessed on most items with some exceptions; see above schedule for VAT information in addition to customs duty. Tax is applied on CIF + duty.

Mexico

TARIFF RESOURCES: Please call 1-800-USA-TRADE

TAX: There is a 10 percent value added tax assessed to products going to the northern Mexico border region, and a 15 percent value added tax assessed on products going elsewhere in the country. In addition, there is a 0.8 percent customs processing fee for products that do not qualify for NAFTA preferential tariff treatment. Tax is applied on CIF + duty.

Mongolia

TARIFF: There is a 5 percent duty applied on CIF for all.

TAX: There is a 15 percent value added tax applied on CIF + duty.

Morocco

TARIFF RESOURCE: Morocco Tariff Schedule

TAX: There is a value added tax that varies between 0 and 20 percent, depending on the product, applied on CIF + duty.

Mozambique

TARIFF RESOURCE: No Information Available.

TAX: There is a 17 percent tax applied on CIF + duty for all products. There are also a customs processing fee of $50 USD and a possible excise tax, both applied on CIF.

Netherlands

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 19 percent for most products. Some products, such as basic necessities and foodstuffs, qualify for a reduced rate of 0-6 percent. The tax is applied on CIF + duty.

New Zealand

TARIFF RESOURCES: New Zealand Tariff Schedule

TAX: There is a 12.5 percent goods and services tax applied on FOB + duty.

Nicaragua

TARIFF RESOURCE: FTAA Tariff Database or Nicaragua 2005 Tariff Schedule

TAX: There is a 15 percent value added tax applied on CIF + duty.

Niger

TARIFF RESOURCE: Cotecna's Niger Tariff Book or August 2003 Tariff Schedule of the International Customs Tariffs Bureau. The tariff rate is in the column marked “CD”.

TAX: There is a 15-20 percent value added tax, a 1 percent statistical tax, and a 1percent community solidarity levy. Agricultural, industrial, agro-industrial, livestock breeding, and the fishing industry products may be subjected to additional taxes.

Nigeria

TARIFF RESOURCES: Official Tariff Schedule of Nigeria Customs Service or Cotecna's Nigeria service (select country at right-side drop-down menu)

TAX: There is a 1 percent inspection administration fee applied on FOB; port surcharge of 7 percent applied on CIF + duty; possible 2-5 percent levy on certain imports (e.g., sugar and automobiles); and a 5 percent value added tax applied on CIF + duty + all other charges.

Norway

TARIFF RESOURCES: Norway Customs Tariff Schedule

TAX: There is a 24 percent value added tax on most products applied on CIF + duty. There is a reduced rate of 12 percent on certain products, often basic necessities and food stuffs.

Oman

TARIFF: There is a 5 percent duty on most products. Some luxury items have a 20 percent duty. There is a 100 percent duty on alcohol, tobacco, limes, and pork products. Duty is applied on CIF.

TAX: There are no taxes for products shipped to Oman.

Pakistan

TARIFF RESOURCE: Pakistan Customs Tariff Schedule or 2003 Customs Tariff Schedule from the International Customs Tariffs Bureau

TAX: There is a 15 percent sales tax applied on CIF + duty. Additional taxes may apply (no further information regarding this is available).

Papua New Guinea

TARIFF RESOURCE: APEC Tariff Database

TAX: There is a 10 percent value added tax applied on CIF + duty.

Paraguay

TARIFF RESOURCE: April 2003 Tariff Schedule from Inter American Development Bank

TAX: There is a 10 percent value added tax applied on CIF + duty. Some consumer products are subject to an additional 7 percent tax.

Peru

TARIFF RESOURCE: Peru's Searchable Tariff Database

TAX: There is a 19 percent value added tax applied on CIF + duty.

Philippines

TARIFF RESOURCES: ASEAN Tariff Database or see March 2003 Tariff Schedule

TAX: There is a 12 percent value added tax applied on CIF + duty.

Poland

TARIFF RESOURCES: April 2006 Tariff Schedule from the International Customs Tariff Bureau or European Union Customs Web Site

TAX: In most cases, Value Added Tax (VAT) is payable at a rate of 22 percent. There is a reduced rate of 7 percent that relates among other matters to sales of building materials, agricultural inputs, medications, baby products and more. Tax is applied on CIF + duty.

Portugal

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 19 percent for most products. Some products, such as basic necessities and foodstuffs, qualify for a reduced rate of 5-12 percent. The tax is applied on CIF + duty.

Qatar

TARIFF: There is a 5 percent rate for most goods applied on CIF. The applicable rate is 100 percent for tobacco products.

TAX: There are no taxes for products going to Qatar.

Rwanda

TARIFF RESOURCE: 2003 Customs Tariff Schedule from the International Customs Tariffs Bureau

TAX: There is an 18 percent value added tax on virtually all goods with the exception of most products in Chapter 49 of the tariff schedule. The tax is applied on CIF + duty.

Saudi Arabia

TARIFF: December 2004 Tariff Schedule; the majority of products are subject to a 5 percent rate. However, please call 1-800-USA-TRADE and speak to an International Trade Specialist.

TAX: There are no taxes for products going to Saudi Arabia.

Senegal

TARIFF RESOURCES: Cotecna's Senegal Tariff Book or August 2003 Tariff Schedule from the International Customs Tariffs Bureau. The tariff rate is in the column marked CD.

TAX: There is a 15-20 percent value added tax, a 1 percent statistical tax, and a 1 percent community solidarity levy. Agricultural, industrial, agro-industrial, livestock breeding, and the fishing industry products may be subjected to additional taxes. Levy and taxes are applied on CIF, except for VAT that is applied on CIF + duty + levy + all other taxes.

Singapore

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 7 percent goods and services tax (GST) assessed on the CIF + duty value of the product.

South Africa and the South African Customs Union (SACU)

TARIFF RESOURCES: South Africa Tariff Schedule - December 2006

Tariff information for Botswana, Lesotho, Namibia, South Africa, and Swaziland can be found at: SACU Customs Tariff Website

TAX: Botswana and Lesotho have value added taxes of 10 percent applied on the CIF + duty value.

Namibia has a value added tax of 8 percent applied on the CIF + duty value.

South Africa has a value added tax of 14 percent applied on FOB + duty value.

Swaziland may have a Surcharge (amount unknown) levied on the CIF + duty value.

South Korea

TARIFF RESOURCES: APEC Tariff Database

TAX: There is a value added tax of 10 percent applied on the CIF + duty value.

Slovakia

TARIFF RESOURCES: April 2006 Tariff Schedule from the International Customs Tariff Bureau or European Union Customs Web Site

TAX: In most cases, value added tax in Slovakia is 19 percent. There is reduced rate of 10 percent that applies in the main to food, medicines, fuel products and a large group of services. The tax is applied on CIF + duty.

Slovenia

TARIFF RESOURCES: April 2006 Tariff Schedule from the International Customs Tariff Bureau or European Union Customs Web Site

TAX: The standard rate of value added tax in Slovenia is 20 percent. There is a reduced rate of 8.5 percent for some products and services. The tax is applied on CIF + duty.

Spain

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 16 percent for most products. Some products, such as basic necessities and foodstuffs, qualify for a reduced rate of 4-7 percent. The tax is applied on CIF + duty.

Sweden

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.

Switzerland

TARIFF RESOURCE: October 2003 Tariff Schedule from the International Customs Tariff Bureau

TAX: There is a 7.6 percent value added tax for most products. There is a reduced rate of 2.4 percent on certain products, often-basic necessities and foodstuffs. The tax is applied on CIF + duty.

Taiwan (Chinese Taipei)

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.

Thailand

TARIFF RESOURCES: ASEAN Tariff Database

TAX: There is a 7 percent value added tax that is applied on CIF + duty.

Togo

TARIFF RESOURCE: Cotecna's Togo Tariff Book or August 2003 Tariff Schedule from the International Customs Tariffs Bureau. The tariff rate is in the column marked CD.

TAX: There is a 15-20 percent value added tax, a 1 percent statistical tax, and a 1 percent community solidarity levy. Agricultural, industrial, agro-industrial, livestock breeding, and the fishing industry products may be subjected to additional taxes. Levy and taxes are applied on CIF, except for VAT that is applied on CIF + duty + levy + all other taxes.

Turkey

TARIFF RESOURCES: Turkish Customs Tariff Book

TAX: For most goods there is an 18 percent value added tax. For basic necessities and foodstuffs the rate is 8 percent. For electronics and some luxury items the rate is 26 percent. Tax is applied on CIF + duty.

United Arab Emirates

TARIFF: There is a 5 percent tariff rate for most goods. Many essential items, including foodstuffs and pharmaceuticals, have a 0 percent duty.

TAX: There are no taxes for products going to the United Arab Emirates.

United Kingdom

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 15 percent for most products. Some products, such as basic necessities and foodstuffs, qualify for a reduced rate of 0-5 percent. The tax is applied on CIF + duty. This rate will remain in effect until December 31, 2009. From January 1, 2010, it will revert to 17.5 percent.

Vietnam

TARIFF RESOURCES: December 2005 Tariff Schedule or ASEAN Tariff Database

TAX: There is a value added tax between 10 and 20 percent applied on CIF + duty.

Venezuela

TARIFF RESOURCE: Please call 1-800-USA-TRADE

TAX: There is a 12 percent value added tax for most products applied on CIF + duty. Also there is a 1 percent Customs Handling Charge applied on CIF for all imports. There is an additional 10 percent VAT tax for some luxury items.

Zimbabwe

TARIFF RESOURCE: Zimbabwe's Tariff Schedule: Chapter 1-34, Chapter 35-77, Chapter 78-End

TAX: There is a 15 percent value added tax for most products applied on CIF + duty. There is an additional 10 percent surcharge on many products as well.