| 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% |
|