Andorra |
8703.22.9000 |
10% |
4.5% |
|
Argentina |
8703.22.90900K |
35% |
21% |
- Statistical fee (0.5% CIF)
|
Australia |
8703.22.9080 |
5% |
10% |
- Import Processing Charge (AU$40.20)
- Luxury Car Tax (33% * (10 / 11) * (Cost, Insurance, Freight and Pier or Docking charges + GST – 60316))
|
Austria |
8703.22.9000 |
10% |
20% |
|
Bahrain |
8703.22.90 |
5% |
No sales tax |
|
Bangladesh |
8703.22.11 |
25% |
15% |
- Supplementary Duty (SD) (45% Cost, Insurance, Freight and Pier or Docking charges)
- Regulatory Duty (RD) (5% (Cost, Insurance, Freight and Pier or Docking charges + Supplementary Duty (SD)))
- Advance Trade VAT (4% Cost, Insurance, Freight and Pier or Docking charges)
- AIT(Advance Income Tax) (5% Cost, Insurance, Freight and Pier or Docking charges)
|
Belgium |
8703.22.9000 |
10% |
21% |
|
Botswana |
8703.22.907 |
25% |
12% |
|
Brazil |
8703.22.90 |
35% |
Depends on province |
- Airport fee (50% (Storage fee + Handling fee))
- Storage fee (1% Cost, Insurance, Freight and Pier or Docking charges)
- Handling fee (BRL0.015 per KG)
- Declaration fee (BRL30.00)
- IPI (40% Cost, Insurance, Freight and Pier or Docking charges)
- PIS PASEP COFINS tax ((9.25% (CIF * (1 + ICMS%) * (Duty% + IPI% * (1 + Duty%)))) / (0.9075 * (1 – ICMS%)))
|
Bulgaria |
8703.22.9000 |
10% |
20% |
|
Canada |
8703.22.0020 |
6.1% |
Depends on province |
- Excise (CA$60.00 per piece)
|
Canary Islands |
8703.22.9000 |
10% |
9.5% |
|
Chile |
8703.22.99 |
6% |
19% |
- Classification Charge (1% CIF)
|
China |
8703.22.3001 |
25% |
17% |
- Consumption tax (3% (Cost, Insurance, Freight and Pier or Docking charges / (100 – 3)))
|
Colombia |
8703.22.9090 |
35% |
16% |
|
Costa Rica |
8703.22.6993 |
0% |
13% |
- Consumption tax (83% Cost, Insurance, Freight and Pier or Docking charges)
- Law 6946 (National Emergency Law) (1% Cost, Insurance, Freight and Pier or Docking charges)
- GE (Vat on estimated earnings) (25% (Cost, Insurance, Freight and Pier or Docking charges + Consumption tax + Law 6946 (National Emergency Law)))
|
Croatia |
8703.22.9000 |
10% |
25% |
|
Cyprus |
8703.22.9000 |
10% |
19% |
|
Czech Republic |
8703.22.9000 |
10% |
21% |
|
Denmark |
8703.22.9000 |
10% |
25% |
|
Dominican Republic |
8703.22.99 |
20% |
18% |
- Exchange Surcharge (13% CIF)
|
Ecuador |
8703.22.9090 |
40% |
12% |
- FodInfa (Children development fund) (0.5% CIF)
- ICE (Consumption Tax) (0% Cost, Insurance, Freight and Pier or Docking charges)
|
Egypt |
8703.22.90 |
40% |
15% |
|
Estonia |
8703.22.9000 |
10% |
20% |
|
Finland |
8703.22.9000 |
10% |
24% |
|
France |
8703.22.9000 |
10% |
20% |
|
French Guiana |
8703.22.9000 |
10% |
No sales tax |
|
Germany |
8703.22.9000 |
10% |
19% |
|
Greece |
8703.22.9000 |
10% |
23% |
|
Guadeloupe |
8703.22.9000 |
10% |
8.5% |
|
Guatemala |
8703.22.69 |
0% |
12% |
|
Guernsey |
8703.22.9000 |
10% |
No sales tax |
|
Hong Kong |
8703.22.40 |
0% |
No sales tax |
|
Hungary |
8703.22.9000 |
10% |
27% |
|
India |
8703.22.91 |
125% |
No sales tax |
- Landing charges (1% CIF)
- Countervailing duty (24% (Cost, Insurance, Freight and Pier or Docking charges + Landing charges))
- CESS (3% (Duty + Countervailing duty))
- Additional Countervailing Duty (4% (Cost, Insurance, Freight and Pier or Docking charges + Landing charges + Countervailing duty + CESS))
|
Indonesia |
8703.22.1910 |
40% |
10% |
- Income tax (7.5% Cost, Insurance, Freight and Pier or Docking charges)
|
Ireland |
8703.22.9000 |
10% |
23% |
|
Isle of Man |
8703.22.9000 |
10% |
20% |
|
Israel |
8703.22.90 |
7% |
18% |
- Import port fee (US$50.31 Import port fee if weight more 50 kg per shipment)
|
Italy |
8703.22.9000 |
10% |
22% |
|
Japan |
8703.22.000 |
0% |
8% |
|
Jersey |
8703.22.9000 |
10% |
5% |
|
Jordan |
8703.22.90 |
0% |
16% |
|
Kuwait |
8703.22.90 |
5% |
No sales tax |
|
Latvia |
8703.22.9000 |
10% |
21% |
|
Lesotho |
8703.22.907 |
25% |
14% |
|
Liechtenstein |
8703.22.00 |
0% + CHF12.00 per 100 kg |
8% |
|
Lithuania |
8703.22.9000 |
10% |
21% |
|
Luxembourg |
8703.22.9000 |
10% |
15% |
|
Macau |
8703.22.00 |
0% |
No sales tax |
|
Malaysia |
8703.22.942 |
30% |
10% |
|
Malta |
8703.22.9000 |
10% |
18% |
|
Martinique |
8703.22.9000 |
10% |
8.5% |
|
Mexico |
8703.22.01 |
20% |
16% |
- DTA (0.8% Cost, Insurance, Freight and Pier or Docking charges)
|
Monaco |
8703.22.9000 |
10% |
20% |
|
Morocco |
8703.22.8800 |
17.5% |
20% |
- Parafiscal tax (0.25% CIF)
|
Namibia |
8703.22.907 |
25% |
15% |
|
Netherlands |
8703.22.9000 |
10% |
21% |
|
New Zealand |
8703.22.1009K |
10% |
15% |
- Import entry transaction fee (NZ$46.89)
|
Nigeria |
8703.22.1917 |
20% |
5% |
|
Norway |
8703.22.09 |
0% |
25% |
- Other import fee (NOK386.10 per g + NOK140.00 per pcs)
|
Oman |
8703.22.90 |
5% |
No sales tax |
|
Pakistan |
8703.22.90 |
60% |
17% |
|
Panama |
8703.22.29 |
0% |
7% |
- ISC (Consumption tax) (12% Cost, Insurance, Freight and Pier or Docking charges)
|
Peru |
8703.22.9090 |
6% |
16% |
- Excise (0%)
- Additional fee (0% Cost, Insurance, Freight and Pier or Docking charges)
- Municipal tax (2% (Cost, Insurance, Freight and Pier or Docking charges + Excise + Tariff surcharge))
|
Philippines |
8703.22.99 |
30% |
12% |
|
Poland |
8703.22.9000 |
10% |
23% |
|
Portugal |
8703.22.9000 |
10% |
23% |
|
Puerto Rico |
8703.22.0000 |
2.5% |
7.25% |
|
Qatar |
8703.22.90 |
5% |
No sales tax |
|
Reunion |
8703.22.9000 |
10% |
8.5% |
|
Romania |
8703.22.9000 |
10% |
24% |
|
Russian Federation |
8703.22.9098 |
25%, subject to minimum of €0.50 per cm3 |
18% |
- Excise (RUR214.00 per hp)
|
San Marino |
8703.22.9000 |
10% |
No sales tax |
|
Saudi Arabia |
8703.22.90 |
5% |
No sales tax |
|
Singapore |
8703.22.19 |
0% |
7% |
|
Slovakia |
8703.22.9000 |
10% |
20% |
|
Slovenia |
8703.22.9000 |
10% |
22% |
|
South Africa |
8703.22.907 |
25% |
14% |
|
South Korea |
8703.22.8000 |
10% |
10% |
- Education tax (30% (Special consumption tax, or Liquor tax, or Interior tax, whichever is applicable))
- Special tax for rural development (10% Special consumption tax)
- Special consumption tax (5% Cost, Insurance, Freight and Pier or Docking charges)
|
Spain |
8703.22.9000 |
10% |
21% |
|
Sri Lanka |
8703.22.89 |
30% |
12% |
- Excise (92%)
- PAL (Ports and Airport Levy) (5% CIF)
|
Swaziland |
8703.22.907 |
25% |
14% |
|
Sweden |
8703.22.9000 |
10% |
25% |
|
Switzerland |
8703.22.00 |
0% + CHF12.00 per 100 kg |
8% |
|
Taiwan |
8703.22.90009 |
17.5% |
5% |
- Commodity tax (25% Cost, Insurance, Freight and Pier or Docking charges)
- Trade promotion fee (0.04% CIF)
|
Thailand |
8703.22.19000 |
80% |
7% |
|
Turkey |
8703.22.101000 |
10% |
1% |
- Special consumption tax (37% Cost, Insurance, Freight and Pier or Docking charges)
|
United Arab Emirates |
8703.22.90 |
5% |
No sales tax |
|
United Kingdom |
8703.22.9000 |
10% |
20% |
|
United States |
8703.22.0000 |
2.5% |
Depends on state |
- Merchandise Processing Fee
|
Venezuela |
8703.22.9090 |
40% |
12% |
|
Vietnam |
8703.22.19 |
70% |
10% |
|