Import |
HS commodity |
MFN duty |
Sales |
Additional duties & |
country |
code |
rate |
tax |
taxes |
Algeria |
4421.90.90
|
30% |
17% |
|
Andorra |
4421.90.9790 |
0% |
4.50% |
|
Antigua And Barbuda |
4421.90.90 |
20% |
15% |
Customs service tax (CST)
(10% CIF) |
Argentina |
4421.90.00900X |
35% |
21% |
Statistical fee (0.5% CIF) |
Aruba |
4421.90.20 |
12% |
No sales tax |
|
Australia |
4421.90.0030
|
5% |
10% |
Import Processing Charge
(AU$48.85) |
Austria |
4421.90.9790 |
0% |
20% |
|
Azerbaijan> |
4421.90.9800 |
15% |
18% |
|
Azores |
4421.90.9790 |
0% |
18% |
|
Bahrain |
4421.90.99 |
5% |
No sales tax |
|
Bangladesh |
4421.90.90
|
25% |
15% |
Supplementary Duty (SD) (0%
CIFD) |
Regulatory Duty (RD) (4%
(CIFD + Supplementary Duty (SD))) |
AIT(Advance Income Tax) (5%
CIFD) |
Barbados |
4421.90.90 |
20% |
17.50% |
|
Belarus |
4421.90.9800 |
10.50% |
20% |
|
Belgium |
4421.90.9790 |
0% |
21% |
|
Belize |
4421.90.90 |
20% |
12.50% |
Environmental Levy (2% CIF) |
Bermuda |
4421.90.0 |
22.25% |
No sales tax |
|
Bolivia |
4421.90.90000
|
40% |
14.94% |
|
Bosnia And Herzegovina |
4421.90.9700 |
5% |
17% |
Customs record keeping charge
(1% CIF) |
Botswana |
4421.90.906 |
20% |
12% |
|
Brazil |
4421.90.00 |
14% |
Depends on province |
Airport fee (50% (Storage
fee + Handling fee)) |
Storage fee (1% CIFD) |
Handling fee (BRL0.015 per
KG) |
Declaration fee (BRL30.00) |
IPI (0% CIFD) |
PIS PASEP COFINS tax ((11.75%
(CIF * (1 + ICMS%) * (Duty% + IPI% * (1 + Duty%))))
/ (0.9075 * (1 - ICMS%))) |
Brunei Darussalam |
4421.90.99 |
0% |
No sales tax |
|
Bulgaria |
4421.90.9790 |
0% |
20% |
|
Burundi |
4421.90.00 |
25% |
18% |
Administrative Licence Fee (0.5% CIF) |
Security Tax (1.15% CIF) |
Cambodia |
4421.90.99 |
15% |
10% |
Special tax () |
Canada |
4421.90.9099 |
6% |
Depends on province |
|
Canary Islands |
4421.90.9790 |
0% |
3% |
|
Cayman Islands |
4421.90.00 |
22% |
No sales tax |
|
Chile |
4421.90.90 |
6% |
19% |
Classification Charge (1%
CIF) |
China |
4421.90.9090
|
0% |
17% |
|
Colombia |
4421.90.9000 |
0% |
16% |
|
Costa Rica |
4421.90.9090
|
14% |
13% |
Golfito Tax (Tourism development
tax) (18% CIFD) |
Law 6946 (National Emergency
Law) (1% CIFD) |
Croatia |
4421.90.9790 |
0% |
25% |
|
Cyprus |
4421.90.9790 |
0% |
19% |
|
Czech Republic |
4421.90.9790 |
0% |
21% |
|
Denmark |
4421.90.9790 |
0% |
25% |
|
Dominica |
4421.90.90
|
20% |
15% |
Customs service charge (3%
CIF) |
Dominican Republic |
4421.90.90 |
20% |
18% |
|
Ecuador |
4421.90.90 |
20% |
12% |
FodInfa (Children development fund)
(0.5% CIF) |
ICE (Consumption Tax) (0%
CIFD) |
Egypt |
4421.90.90 |
10% |
10% |
|
El Salvador |
4421.90.90 |
15% |
13% |
|
Estonia |
4421.90.9790 |
0% |
20% |
|
Finland |
4421.90.9790 |
0% |
24% |
|
France |
4421.90.9790 |
0% |
20% |
|
French Guiana |
4421.90.9790 |
0% |
No sales tax |
|
Germany |
4421.90.9790 |
0% |
19% |
|
Gibraltar |
4421.90.000 |
12% |
No sales tax |
|
Greece |
4421.90.9790 |
0% |
23% |
|
Grenada |
4421.90.90 |
20% |
15% |
Customs service charge (CSC)
(5% CIF) |
Guadeloupe |
4421.90.9790 |
0% |
8.50% |
|
Guatemala |
4421.90.90 |
15% |
12% |
|
Guernsey |
4421.90.9790 |
0% |
No sales tax |
|
Guyana |
4421.90.90 |
20% |
16% |
|
Honduras |
4421.90.9000 |
15% |
15% |
|
Hong Kong |
4421.90.00 |
0% |
No sales tax |
|
Hungary |
4421.90.9790 |
0% |
27% |
|
Iceland |
4421.90.29
|
10% |
24% |
|
India |
4421.90.90 |
10% |
No sales tax |
Landing charges (1% CIF) |
Countervailing duty (12.5%
(CIFD + Landing charges)) |
CESS (3% (Duty + CEX (Education
& Higher Education CESS) + Countervailing duty)) |
Additional Countervailing
Duty (4% (CIFD + Landing charges + Countervailing duty + CESS + CEX (Education
& Higher Education CESS))) |
Indonesia |
4421.90.9900 |
5% |
10% |
Income tax (15% CIFD) |
Iran |
4421.90.90 |
22% |
8% |
|
Ireland |
4421.90.9790 |
0% |
23% |
|
Isle of Man |
4421.90.9790 |
0% |
20% |
|
Israel |
4421.90.90
|
0% |
17% |
Import port fee (US$50.31
Import port fee if weight more 50 kg per shipment) |
Italy |
4421.90.9790 |
0% |
22% |
|
Jamaica |
4421.90.90 |
20% |
16.50% |
Standard compliance fee (SCF)
(0.3% CIF) |
Environmental levy (0.5%
CIF) |
Japan |
4421.90.999 |
2.90% |
8% |
LVS (5%) |
Jersey |
4421.90.9790 |
0% |
5% |
|
Jordan |
4421.90.90 |
30% |
16% |
|
Kazakhstan |
4421.90.9800 |
10.50% |
12% |
|
Kenya |
4421.90.00 |
25% |
16% |
Import Declaration Fee (2.25%
CIF) |
Kuwait |
4421.90.99 |
5% |
No sales tax |
|
Lao People's Democratic Republic
|
4421.90.99 |
20% |
10% |
|
Latvia |
4421.90.9790 |
0% |
21% |
|
Lebanon |
4421.90.90 |
5% |
10% |
|
Lesotho |
4421.90.906 |
20% |
14% |
|
Liechtenstein |
4421.90.00 |
0% + CHF14.00 per 100 kg
|
8% |
|
Lithuania |
4421.90.9790 |
0% |
21% |
|
Luxembourg |
4421.90.9790 |
0% |
17% |
|
Macau |
4421.90.90 |
0% |
No sales tax |
|
Madeira |
4421.90.9790 |
0% |
22% |
|
Malaysia |
4421.90.990 |
20% |
6% |
|
Maldives |
4421.90.0010 |
10% |
6% |
|
Malta |
4421.90.9790 |
0% |
18% |
|
Martinique |
4421.90.9790 |
0% |
8.50% |
|
Mayotte |
4421.90.9790 |
0% |
No sales tax |
|
Mexico |
4421.90.99 |
15% |
16% |
DTA (0.8% CIFD) |
Monaco |
4421.90.9790 |
0% |
20% |
|
Montserrat |
4421.90.90 |
20% |
No sales tax |
|
Morocco |
4421.90.9090 |
25% |
20% |
Timber tax (12% CIF) |
Parafiscal tax (0.25% CIF) |
Myanmar |
4421.90.9900 |
15% |
No sales tax |
|
Namibia |
4421.90.906 |
20% |
15% |
|
Netherlands |
4421.90.9790 |
0% |
21% |
|
New Zealand |
4421.90.1919H |
5% |
15% |
Import entry transaction
fee (NZ$49.24) |
Nicaragua |
4421.90.9090
|
15% |
15% |
|
Nigeria |
4421.90.9900 |
20% |
5% |
Excise (20%) |
Norway |
4421.90.09 |
0% |
25% |
|
Oman |
4421.90.99 |
5% |
No sales tax |
|
Pakistan |
4421.90.90 |
20% |
17% |
|
Panama |
4421.90.99 |
10% |
7% |
|
Paraguay |
4421.90.00 |
14% |
10% |
|
Peru |
4421.90.9000
|
6% |
16% |
Additional fee (0% CIFD) |
Municipal tax (2% (CIFD +
Excise + Tariff surcharge)) |
Philippines |
4421.90.99
|
10% |
12% |
|
Poland |
4421.90.9790 |
0% |
23% |
|
Portugal |
4421.90.9790 |
0% |
23% |
|
Puerto Rico |
4421.90.9780 |
3.30% |
7.25% |
|
Qatar |
4421.90.99 |
5% |
No sales tax |
|
Reunion |
4421.90.9790 |
0% |
8.50% |
|
Romania |
4421.90.9790 |
0% |
24% |
|
Russian Federation |
4421.90.9800 |
10.50% |
18% |
|
Rwanda |
4421.90.00
|
25% |
18% |
Withholding tax (5% CIF) |
Saint Kitts And Nevis |
4421.90.90
|
20% |
17% |
|
Saint Lucia |
4421.90.90
|
20% |
15% |
Service charge (6% CIF) |
Saint Martin |
4421.90.9790 |
0% |
No sales tax |
|
Saint Vincent And
The Grenadines |
4421.90.90 |
20% |
15% |
Customs service charge (5%
CIF) |
San Marino |
4421.90.9790 |
0% |
No sales tax |
|
Saudi Arabia |
4421.90.99 |
5% |
No sales tax |
|
Serbia |
4421.90.9700 |
10% |
20% |
|
Singapore |
4421.90.99 |
0% |
7% |
|
Slovakia |
4421.90.9790 |
0% |
20% |
|
Slovenia |
4421.90.9790 |
0% |
22% |
|
South Africa |
4421.90.906 |
20% |
14% |
|
South Korea |
4421.90.9000 |
8% |
10% |
|
Spain |
4421.90.9790 |
0% |
21% |
|
Sri Lanka |
4421.90.90
|
25% |
11% |
Import Cess
(Rs50.00 per kg) |
PAL (Ports and Airport Levy)
(5% CIF) |
Surcharge (15% Duty) |
Social Responsibility Levy
(SRL) (1.5% (Duty + Surcharge + Excise)) |
Suriname |
4421.90.90 |
20% |
10% |
Consent law (1.5% CIF) |
Statistics law (0.5% CIF) |
Swaziland |
4421.90.906 |
20% |
14% |
|
Sweden |
4421.90.9790 |
0% |
25% |
|
Switzerland |
4421.90.00 |
0% + CHF14.00 per 100 kg
|
8% |
|
Taiwan (ROC) |
4421.90.90005 |
0% |
5% |
Trade promotion fee (0.04%
CIF) |
Tanzania |
4421.90.00 |
25% |
18% |
|
Thailand |
4421.90.99000
|
20% |
7% |
|
Trinidad And Tobago |
4421.90.90 |
20% |
15% |
|
Turkey |
4421.90.970000 |
0% |
18% |
|
Turks And Caicos Islands
|
4421.90.9
|
30% |
No sales tax |
|
Uganda |
4421.90.00
|
25% |
18% |
Withholding tax (6% CIF) |
Ukraine |
4421.90.9800
|
0% |
20% |
|
United Arab Emirates |
4421.90.99 |
5% |
No sales tax |
|
United Kingdom |
4421.90.9790 |
0% |
20% |
|
United States |
4421.90.9780 |
3.30% |
Depends on state |
Merchandise Processing Fee
() |
Uruguay |
4421.90.00 |
14% |
22% |
Consular fee (2% CIF) |
Venezuela |
4421.90.0090 |
14% |
12% |
|
Vietnam |
4421.90.99 |
25% |
10% |
|
COMMENTS~