International Trade Compliance Institute

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Trade Information Database

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Regulatory Database

Q&As for Export Counselors
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Book - Roadmap To Export Success

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· TARIFF RESOURCE: July 2003 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.

· Customs Authority: Direction General des Douanes
12, boulevard Mohamed Khemisti, 16000 Algiers, Algeria
Tel: [213] (21) 72 59 59
Fax: [213] (21) 72 59 75
Web: http://www.douane.gov.dz/
Email: reglementation@douane.gov.dz

Andorra*

Angola

· Trade Agreements

· TARIFF RESOURCE: Online Tariff Schedule

· 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).

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

· TAX: There is a 0.5 percent customs administration fee charged on CIF, and a 21 percent value added tax applied on CIF + duty + customs fee. Some products may be subject to additional taxes; specific duties are applied on many items in Chapters 61, 62, 63, 64, and 95.

· Customs Authority: Direccion General de Aduanas (Customs Bureau)
Mr. Eduardo Casullo, Director General
(Administracion Federal de Ingresos Publicos - AFIP)
Azopardo 350, 1107 Buenos Aires, Argentina
Tel: [54] (11) 4343-0661/0101/, 343-7635/7606
Fax: [54] (11) 4331-9881;345-1778
Web: www.afip.gov.ar

· National Tax Bureau, Ministry of Economy
Direccion Nacional de Impuestos, Minesterio de Economia
Hipolito Yrigoyen 250, Piso 9, Oficina 910 "A", 1310 Buenas Aires, Argentina
Tel: [54] (11) 4349-6968/70

Aruba

· TARIFF: The basic customs duty is 7.5 percent. In general, basic foodstuffs and raw materials for manufacturing are duty-free and luxury items are assessed at higher duties. Duty rate is applied on CIF.

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

Armenia

· Trade Agreements

Australia

· Standards Australia

· Trade Agreements

· TARIFF RESOURCES: APEC Tariff Database The duty is applied on the FOB value.

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

· Customs Authority: Australian Customs Service
5 Constitution Ave., Canberra, ACT 2600, Australia
Tel: [61] (2) 6275-6666
Fax: [61] (2) 6275-6992
Web: www.customs.gov.au
Email: information@customs.gov.au

Austria

· Austrian Standards Institute

· Trade Agreements

· 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 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.

· Customs Authority: Hauptzollamt Wien (Central Office Vienna)
Zolldokumentationsstelle, Schnirchgasse 9, A-1030 Vienna, Austria
Tel: [43] (1) 795-90-3200
Fax: [43] (1) 795-90-2399
Web: www.bmf.gv.at
Email: post.100.zawnb@bmf.gv.at

Azerbaijan*

Bahamas*

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

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

Bahrain, Kingdom of

· Trade Agreements

· 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

· Trade Agreements

· TARIFF RESOURCE: Bangladesh Customs Schedule

· TAX: 15 percent value added tax assessed on CIF + duty. Additional taxes are applied on luxury items.

Barbados

· Trade Agreements

· TARIFF: 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.

· TAX: 15 percent value added tax assessed on CIF + duty.

Belarus*

Belgium

· Trade Agreements

· 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 1-12 percent. The tax is applied on CIF + duty.

· Customs Authority: Customs and Excise Administration, C.A.E Tour Finances
Boulevard du Jardin Botanique 50 Bte 37, B-1010 Brussels, Belgium
Tel: [32] (2) 210-3332
Fax: [32] (2) 210-3020
Web: http://fiscus.fgov.be/interfdafr/organogram/a.htm (French and German)
Email: info.douane@minfin.fed.be

· 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, 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

· TAX: No tax collected on products entering Bermuda.

Bhutan*

Bolivia

· Bolivian Institute of Standardization and Quality (IBNORCA)

· Trade Agreements

· TARIFF RESOURCE: September 2004 Tariff Schedule from International Customs Tariffs Bureau and the April 2003 Tariff Schedule from Inter American Development Bank

· 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.

Bosnia and Herzegovina*

Botswana

· Trade Agreements

· TARIFF RESOURCES: 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.

Brazil

· Trade Agreements

· 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.

· Customs Authority: Secretaria da Receita Federal, Esplanada dos Ministerios
Bloco P. 7th Andar, Sala 733 70048-900, Brazilia, DF, Brazil
Tel: [55] (61) 412-2707/8/9/10
Fax: [55] (61) 321-0488
Web: www.receita.fazenda.gov.br

Brunei Darussalam

· Trade Agreements

· TARIFF RESOURCE: ASEAN Tariff Database

· TAX: No known taxes.

Bulgaria

· Trade Agreements

· Customs Authority: General Customs Agency
Aksakov St., 1000 Sofia, Bulgaria
Tel: [359] (2) 931-1512
Fax: [359] (2) 980-6897

Burkina Faso

· Trade Agreements

· 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 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.

· TARIFF RESOURCE: ASEAN Tariff Database

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

Cameroon

· Trade Agreements

· 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. 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

· The Standards Council of Canada

· Canadian Standards Organisation (CSA)

· Trade Agreements

· TARIFF RESOUCES: Canadian Customs Schedule (click on “Most Recent Customs Tariff”)

· 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.

· Customs Authority: Canada Customs and Revenue Agency
555 McKenzie Ave., Ottawa, ON K1A 0L5, Canada
Tel: 1-800-461-9999 (within Canada)
Tel: (204) 983-3500 (outside Canada)
Web: www.ccra-adrc.gc.ca

Cape Verde

· Trade Agreements

Central African Republic

· Trade Agreements

· 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

· Trade Agreements

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

Chile

· Trade Agreements

· 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.

· Customs Authority: Servicio Nacional de Aduanas
Placa Sotomayor 60, Valparaesor, Chile
Tel: [56] (32) 200 500
Web: www.aduana.cl
Email: consultas@aduana.cl

China

· Trade Agreements

· 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.

· Customs Authority: General Administration of Customs, Foreign Affairs Division
6 Jianguomenwai DaJie, Beijing, China
Tel: [86] (10) 6519-5263/46
Fax: [86] (10) 6519-5394
Web: www.customs.gov.cn

Colombia

· Instituto Colombiano de Normas Tecnicas y Certificacion (ICONTEC)

· Trade Agreements

· TARIFF RESOURCES: September 2004 Tariff Schedule from International Customs Tariffs Bureau and 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.

· Customs Authority: Direccion de Impuestos y Aduanas Nacionales
Carrera 8A 6-64, Bogota, Colombia
Tel: [57] (1) 297-1220
Web: www.dian.gov.co

Comoros*

Congo

· Trade Agreements

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

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

Costa Rica

· Trade Agreements

· 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.

Côte d'Ivoire

· Trade Agreements

· 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.

Croatia

· Trade Agreements

· Customs Authority: Customs Directorate of the Republic of Croatia
Tel: [385] (1) 610-2325
Web: www.carina.hr
Email: carina@carina.hr

· 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.

· Customs Authority: Department of Customs and Excise
Web: www.cyprus.gov.cy
Email: headquarters@customs.mof.gov.cy

Czech Republic

· Czech Office for Standards, Metrology and Testing

· Trade Agreements

· 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.

· Customs Authority: Generalni reditelstvi cel, General Customs Directorate
Budejovicka 7, 14096 Praha 4, Czech Republic
Tel: [420] (2) 6133-1111
Fax: [420] (2) 6133-3850
Web: www.cs.mfcr.cz

Democratic Republic of the Congo

· Trade Agreements

Denmark

· Dansk Standard (DS)

· Trade Agreements

· 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.

· Customs Authority: Told- og Skattestyrelsen
Ostbanegade 123, 2100 Kobenhavn, Denmark
Tel: [32] (2) 210-3332
Fax: [32] (2) 210-3020
Web: www.toldskat.dk
Email: toldskat@toldskat.dk

· 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.

· Customs Authority: Direccion General de Normas y Sistemas de Calidad (DIGENOR)
Secretaria de Estado de Industria y Comercio (Secretariat of State for Industry and Commerce)
Edificio Oficinas Gubernamentales Juan Pablo Duarte, Santo Domingo, Dominican Republic
Phone: 809/ 686-2205
Fax: 809/ 688-3843
Email: digenor@verizon.net.do

Ecuador

· Trade Agreements

· TARIFF RESOURCE: September 2004 Tariff Schedule from International Customs Tariffs Bureau and Cotecna's Ecuador Tariff Book

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

· Customs Authority: Corporacion Aduanera Ecuatoriana (Ecuadorian Customs Corporation)
Avenida 25 de Julio, Km. 24 1/2 Via al Puerto Maritimo, Edif. CAE, Guayaquil, Ecuador
Tel: [593] (4) 250-0101
Fax: [593] (4) 248-4251
Web: www.corpae.com
Email: customer_service@corpae.com or helpdesk@aduana.gov.ec

Egypt

· Egyptian Organization for Standardization and Quality Control (EOS)

· Trade Agreements

· Customs Authority: Egyptian Customs Authority
4 El Tayaran St., Cairo, Egypt
Tel: [20] (2) 403-5557
Fax: [20] (2) 261-2672

· General Authority for Export & Import Control
Atlas Building, 1 Ramsis & Maarouf Streets, Cairo, Egypt
Tel: [20] (2) 578-5716
Fax: [20] (2) 576-6971
Web: www.egypt.gov.eg/english/exporters

El Salvador

· Trade Agreements

· 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.

Equatorial Guinea*

· TAX: Tax information is not available.

Estonia

· Trade Agreements

· 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.

Ethiopia*

· Customs Authority: Ethiopian Customs Authority
P.O. Box 3248, Addis Ababa, Ethiopia
Tel: [251] (1) 51 31 00
Fax: [251] (1) 51 83 55
Web: www.mor.gov.et
Email: customs@telcom.net.et

European Union (formerly European Communities)

· European Committee for Standardization

· Finland's Standards Association (SFS)

· Trade Agreements

· 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.

· Customs Authority: Suomen Tulli
National Board of Customs, Errotajankatu 2, FIN-00120
PL 512, FIN-00101, Helsinki, Finland
Tel: [358] 9 6141
Fax: [358] 20 492 2852
Web: www.tulli.fi
Email: online form via website

Former Yugoslav Republic of Macedonia (FYROM)

· Trade Agreements

France

· Association francaise de normalisation (AFNOR)

· Electricite de France (EDF)

· Trade Agreements

· 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.

· Customs Authority: Centre de Renseignements des Douanes
84 Rue d'Hauteville, 75010 Paris, France
Tel: [33] (1) 53-24-68-24
Fax: [33] (1) 53-24-68-30
Web: www.finances.gouv.fr/douanes/index.html (French, German, Spanish)
Web: http://info-france-usa.org/america/embassy/customs/cover.htm (English)
Email: crd-ile-de-france@douane.finances.gouv.fr

· Deutsches Institut fur Normung (DIN)

· Trade Agreements

· 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.

· Customs Authority: Bundesstelle fuer Aussenhandelsinformation (BfAi)
Foreign Trade Information Office, Agrippastrasse 87-93, 50676 Cologne, Germany
Tel: [49] (221) 20570
Fax: [49] (221) 2057-212, 262 or 275
Web: www.bfai.de
Email: wohlgemuth@bfai.de

Ghana

· Trade Agreements

· 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.

· Customs Authority: Ghana Customs Excise & Preventive Services
Tel: [233] (21) 666-8413
Web: www.cepsghana.org
Email: pr@cepsghana.org

Greece

· Hellenic Organization for Standardization (ELOT)

· Trade Agreements

· 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.

· Customs Authority: General Directorate of Customs
Karageorgi Servias 10, Athens 10184, Greece
Tel: [30] (1) 331 3400 ext. 197
Fax: [30] (1) 323 1175
Web: www.mfa.gr/

· 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.

· Customs Authority: Intendencia de Aduana (Central Customs)
10a. Calle 13-92, Zona 1, 01001 Guatemala
Tel: [502] 221-4670/9
Fax: [502] 253-7321
Web: http://www.sat.gob.gt
Email: online form via website

· 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.

· 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, China

· Trade Agreements

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

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

· Customs Authority: Customs and Excise Department
8/F, Harbour Building, 38 Pier Road, Central Hong Kong
Tel: [852] (2) 852-3324
Fax: [852] (2) 542-3334
Web: www.info.gov.hk/customs
Email: customsenquiry@customs.gov.hk

Hungary

· Trade Agreements

· 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.

· Customs Authority: Vam es Penzugyorseg, National Customs and Excise Office
Mester u. 7, Budapest H-1052, Hungary
Tel: [36] (1) 456-9500
Fax: [36] (1) 456-9525
Web: http://www.vam.hu
Email: vaminfo@mail.vpop.hu

Iceland

· Icelandic Council for Standardization (STRI)

· Trade Agreements

· 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

· Trade Agreements

· TARIFF RESOURCE: 2005 Tariff Schedule. Tariff rates have changed in New Indian Budget 2007. See more…

· 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.

· Customs Authority: Directorate General of Foreign Trade, Office of Commissioner of Customs
Udyog Bhawan, H-Wing, Gate No. 2, Maulana Azad Rd., New Delhi - 110 011, India
Tel: [91] (11) 2301-6262/314
Fax: [91] (11) 2301-1573
Web: http://dgft.delhi.nic.in/
Email: dgft@ub.nic.in

Indonesia

· Trade Agreements

· 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.

· Customs Authority, Directorate General of Customs and Excise
Jl. Jenderal Ahmad Yani Jakarta 13230, Kotak Pos 108 Jakarta 10002, Indonesia
Tel: [62] (21) 489 0308
Fax: [91] (11) 2301-1573
Web: www.beacukai.go.id
Email: perpen@beacukai.go.id

Iran*

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

· National Standards Authority of Ireland (NSAI)

· Trade Agreements

· 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.

· Customs Authority: Customs & Excise Information Office
Irish Life Centre, Lower Abbey St., Dublin 1, Ireland
Tel: [353] (1) 878 8811
Fax: [353] (1) 878 0836
Web: www.revenue.ie
Email: dublinregoff@revenue.ie

Israel

· Trade Agreements

· 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.

· Customs Authority: Office of the Director General
5, Kanfei Nesharim St., Jerusalem 91002, Israel
Tel: [972] (2) 652-5248
Fax: [972] (2) 655-9101
Web: www.mof.gov.il/customs/eng/mainpage.htm
Email: yishi@customs.mof.gov.il

Italy

· Ente Nazionale Italiano di Unificazione (UNI)

· Trade Agreements

· 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.

· Customs Authority: Customs and Excise Department
Via Carucci 71, Rome, Italy
Web: www.mclink.it/com/makros/dogane/index.htm

Jamaica

· Trade Agreements

Japan

· Japanese Industrial Standards Committee (JISC)

· Japanese Standards Association (JSA)

· Trade Agreements

· TARIFF RESOURCES: Japan's Customs Tariff Schedule

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

· Customs Authority: Ministry of Finance
3-1-1 Kasumigaseki, Chiyoda-ku, Tokyo 100-0013, Japan
Tel: [81] (3) 3581-4111
Web: www.mof.go.jp
Email: info@mof.go.jp

Jordan

· Trade Agreements

· TARIFF RESOURCE: Jordan's Customs Tariff Table

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

· Customs Authority: Jordan Customs Department
P.O. Box 90, Amman, Jordan
Tel: [962] 462-3186/88 or 462-4392/96 or 463-7641/42 or 463-6394/95
Fax: [962] 464-7791
Web: http://www.customs.gov.jo
Email: customs@customs.gov.jo

Kazakhstan*

· Customs Authority: Customs Control Agency
Web: www.customs.kz

Kenya

· Trade Agreements

· TARIFF RESOURCE: East African Community Common External Tariff Book

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

Korea, Republic of

· Trade Agreements

· TARIFF RESOURCES: APEC Tariff Database

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

· Customs Authority: Korean Customs Service
920, Tunsan-dong, Soe-gu, Taejon, Republic of Korea
Tel: [82] (42) 472-2120
Fax: [82] (42) 481-7655
Web: www.customs.go.kr

Kuwait

· Trade Agreements

· 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.

Kyrgyz Republic

· Trade Agreements

Lao People's Democratic Republic*

· TARIFF RESOURCE: ASEAN Tariff Database

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

Latvia

· Trade Agreements

· 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.

· Customs Authority: Valsts Ienemumu Dienests (VID), State Revenue Service
Tel: 7 323 438
Web: www.vid.gov.lv/eng/index.htm

Lebanese Republic*

· 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.

Lesotho

· Trade Agreements

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

Liberia, Republic of*

· 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.

· Customs Authority: Lithuanian Customs
A. Jaksto Str. 1/25, LT-01125 Vilnius, Lithuania
Tel: [370] (5) 212 49 77
Fax: [370] (5) 266 60 05
Web: www.cust.lt/index.html
Email: info@cust.lt

Luxembourg

· Trade Agreements

· 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.

· 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.

Malawi

· Trade Agreements

Malaysia

· Department of Standards Malaysia (DSM)

· Trade Agreements

· 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.

· Customs Authority: Royal Customs and Excise Department, Malaysia
Blok 11, Kompleks Pejabat-Pejabat Kerajaan, 50596 Kuala Lumpur, Malaysia
Tel: [60] (3) 651-2563
Fax: [60] (3) 651-2548
Web: www.customs.gov.my
Email: kastam@customs.gov.my

· 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.

Malta

· Trade Agreements

· 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.

· Customs Authority: Department of Customs
Customs House Valletta CMR 02, Malta
Tel: [356] 25685101
Fax: [356] 25685300
Web: www.maltacustoms.gov.mt
Email: malta.customs@gov.mt

· 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

· Trade Agreements

· 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.

· Customs Authority: Direccion General de Aduanas
Hidalgo 77 Modulo 1-3 Piso, Mexico. D.F., 06300, Mexico
Tel: [52] (5) 228-3738
Fax: [52] (5) 288-3353
Web: www.aduanas.sat.gob.mx/webadunet/body.htm

· 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.

Montenegro*

Morocco

· Service de Normalisation Industrielle Marocaine (SNIMA)

· Trade Agreements

· 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.

· Customs Authority: Direction General des Douanes
Avenue Annakhil, Centre des Affairs, Hay Raid, Rabat, Morocco
Tel: [212] 037-57-90-00
Fax: [212] 037-73-09-39
Web: http://www.douane.gov.ma
Email: addi@douane.msie.gov.ma

Mozambique

· Trade Agreements

· 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.

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

Nepal

· Trade Agreements

Netherlands

· Nederlands Normalisatie-Instituut (NEN)

· Trade Agreements

· 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.

· Customs Authority: Netherlands Customs
P.O. Box 4486, 6401 CZ Heerlen
Tel: [31] (45) 574 2700
Fax: [31] (45) 571 6415

· Customs Directorate
Laan op Zuid 45, 3072 DB Rotterdam
Postbus 50964, 3007 BG Rotterdam
Tel: [31] (10) 290 49 49
Customs Line: [31] (45) 574 3031
Fax: [31] (10) 290 49 84
Web: www.belastingdienst.nl/9229237/v/index.htm
Email: online form via website

New Zealand

· Standards New Zealand (SNZ)

· Trade Agreements

· TARIFF RESOURCES: New Zealand Tariff Schedule

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

· Customs Authority: New Zealand Customs Service
The Customhouse, 17-21 Whitmore Street, Box 2218, Wellington, New Zealand
Tel: [64] (4) 473-6099
Toll Free: 0800 4 CUSTOMS or 0800 428 786
Fax: [64] (4) 462-0155
Web: www.customs.govt.nz
Email: feedback@customs.govt.nz

Nicaragua

· Trade Agreements

· TARIFF RESOURCE: FTAA Tariff Database or Nicaragua 2005 Tariff Schedule

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

Niger

· Trade Agreements

· 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”.

Nigeria

· Trade Agreements

· 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.

· Customs Authority: Nigeria Customs Service
Abidjan Street, Zone 3, Wuse, P.M.B. 26, Abuja, Nigeria
Tel: [234] (9) 523 4680
Fax: [234] (9) 523 4690
Web: www.nigeria.gov.ng

Norway

· Norges Standardiseringsforbund (NSF)

· Trade Agreements

· 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.

· Customs Authority: Toll og Avgiftsdirektoratet, Norwegian Customs and Excise
Schweigaardsagtan 15, P.O. Box 8122, Oslo N-0032, Norway
Tel: [47] 2286 0300
Fax: [47] 2217 7100
Web: www.toll.no
Email: tad@toll.no

Oman

· Trade Agreements

· 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

· Trade Agreements

· 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).

· Customs Authority: Customs Information Services, Pakistan Revenue Automation
9th Floor, Custom House, Karachi, Pakistan
Tel: [92] (21) 111 700 600
Web: www.cbr.gov.pk
Email: customs@cbr.gov.pk

· TARIFF RESOURCE: APEC Tariff Database

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

Paraguay

· Trade Agreements

· 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

· Instituto Nacional de Defensa de la Competencia y de la Proteccion de la Propiedad Intelectual (INDECOPI)

· Trade Agreements

· TARIFF RESOURCE: September 2004 Tariff Schedule from International Customs Tariffs Bureau and Peru's Searchable Tariff Database.

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

· Customs Authority: Superintendencia Nacional de Aduanas del Peru
Av. Gamarra 680, Chucuito, Callao, Peru
Tel: [51] (1) 465-5885 or 469-0058
Web: www.aduanet.gob.pe/aduanas/aduanet.htm

Philippines

· Trade Agreements

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

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

· Customs Authority: Bureau of Customs, Assessment & Operations Group
South Harbor, Port Area, Manila, Philippines
Tel: [63] (2) 527-9473
Fax: [63] (2) 527-4602

· Bureau of Customs, Tariff Commission
5th Floor, Philippine Heart Center Bldg., East Ave., Quezon City, Philippines
Tel: [63] (2) 928-8106
Fax: [63] (2) 921-7960
Web: www.gov.ph/cat_economy/default.asp

Poland

· Trade Agreements

· 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.

· Customs Authority: Customs Service of the Republic of Poland
12 Swietokrzyska Street, Warsaw, 00-916, Poland

Tel: [48] (22) 694-55-55
Web: www.mf.gov.pl/sluzba_celna
Email: Informacja.celna@mofnet.gov.pl

Portugal

· Instituto Portugues da Qualidade (IPQ)

· Trade Agreements

· 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.

· Customs Authority: Alfandegas Portuguesas, Customs Directorate General
Rua da Alfândega, n.º 5, r/c, Lisbon 1149-006, Portugal
Tel: [351] (1) 888 1222
Fax: [351] (1) 888 5824
Web: www.dgaiec.min-financas.pt/sitedgaiecinternet/
Email: dgaiec@dgaiec.min-financas.pt

Qatar

· Trade Agreements

· 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.

Romania

· Trade Agreements

· Customs Authority: General Customs Directorate - Headquarters
13 Matei Millo Str., Sector 1, Bucharest, Romania
Tel: [40] (1) 315 58 58
Fax: [40] (1) 313 82 51
Web: www.customs.ro

Russian Federation*

· Customs Authority, Russian State Customs Committee (SCC)
Komsomolskaya Square, 1A, 107842 Moscow, Russia
Tel: [7] (095) 975 33 46 or 265 98 21
Hotline: [7] (095) 265 98 21
Referral Service: [7] (095) 975 44 22

· RosTamozhinform (an official informational agency for the SCC)
Tel: [7] (095) 265-9968
Fax: [7] (095) 975-4115
Web: www.customs.ru

Rwanda

· Trade Agreements

· 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.

Saint Kitts and Nevis

· Trade Agreements

Saint Lucia

· Trade Agreements

Saint Vincent & the Grenadines

· Trade Agreements

Samoa*

Sao Tomé and Principe*

Saudi Arabia

· Saudi Arabian Standards Organization (SASO)

· Trade Agreements

· 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.

· Customs Authority: Customs Department
PO Box 3483, Riyadh 11471, Saudi Arabia
Tel: [966] (1) 401 3334
Fax: [966] (1) 404 3412/404 3400
Web: www.saudi-customs.net
Email: online form via website

Senegal

· Trade Agreements

· 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.

· 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.

· Customs Authority: Customs & Excise Department
55 Newton Road, #10-01, Revenue House, Singapore 307987
Tel: [65] 6355 2118
Fax: [65] 6250 8663
Web: www.gov.sg/customs
Email: customs_documentation@customs.gov.sg

Slovak Republic

· Trade Agreements

· 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.

· Customs Authority: Customs Directorate of the Slovak Republic
Mierova 23, 821 05 Bratislava, Slovakia
Tel: [421] (2) 4329 3281

Slovenia

· Slovenian Institute for Standardization (SIST)

· Trade Agreements

· 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.

· Customs Authority: National Customs Administration
Smartinska 130, 1523 Ljubljana, Slovenia
Tel: [386] (1) 540-1044
Fax: [386] (1) 540-2155

Solomon Islands

· Trade Agreements

South Africa

· South Africa Bureau of Standards (SABS)

· Trade Agreements

· 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

· Customs Authority: South African Revenue Service (SARS), Customs and Excise
Customs House, 9 Table Bay, Boulevard, Private Bag X9046, Cape Town 8000, South Africa
Tel: [27] (21) 401-8500
Fax: [27] (21) 421-6263
Web: www.sars.gov.za
Email: online form via website

Spain

· Standards: Asociacion Espanola de Normalizacion y Certificacion (AENOR)

· Trade Agreements

· 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.

· Customs Authority: Departmento de Aduanas e Impuestos Especiales
C/Guzman el Bueno, 139, 28003 Madrid, Spain
Tel: [34] (91) 582 6805
Web: www.aeat.es
Email: online form via website

Sri Lanka

· Sri Lanka Standards Institution (SLSI)

· Trade Agreements

· Customs Authority: Sri Lanka Customs Department
Custom House, Times Building, Bristol Street, Colombo 1, Sri Lanka
Tel: [94] (1) 243-6354
Fax: [94] (1) 244-6364
Web: http://www.customs.gov.lk
Email: slcustom@slt.lk

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

Sweden

· Swedish Standards Institute (SIS)

· Trade Agreements

· 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.

· Customs Authority: Tullverket
Alstromergatan 39, PO Box 12 854, SE-112 98 Stockholm, Sweden
Tel: [46] 771 520 520
Info Tel: [46] 771 232 323
Fax: [46] (8) 20 80 12
Web: www.tullverket.se/se/
Email: online form via website

Switzerland

· Swiss Association for Standarization (SNV)

· Trade Agreements

· 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.

· Customs Authority: Swiss Federal Customs Authority
Monbijoustrasse 40, 3003 Bern, Switzerland
Web: www.zoll.admin.ch/
Email: ozd.zentrale@ezv.admin.ch

Taiwan (Chinese Taipei)

· Trade Agreements

· 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.

· Customs Authority: Directorate General of Customs
13 Ta Cheng St., Taipei 103, Taiwan, Republic of China
Tel: [886] (22) 2550 5500
Fax: [886] (22) 2550 8124
Web: www.dgoc.gov.tw
Email: customs@webmail.dgoc.gov.tw

· The Industrial Standards Institute (TISI)

· Trade Agreements

· TARIFF RESOURCES: ASEAN Tariff Database

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

· Customs Authority: Customs Department
No.1 Sunthornkosa Rd., Klongtoey, Bangkok 10110, Thailand
Tel: [66] (2) 249-0431
Fax: [66] (2) 249-9017/3298
Web: www.customs.go.th
Email: customs@intermail.customs.net

Togo

· Trade Agreements

· 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.

· Customs Authority: Bureau of Customs
Rue Ich-Bilia, Tunis, Tunisia
Tel: [216] (1) 333 700
Fax: [216] (1) 353 257

Turkey

· Trade Agreements

· 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.

· Customs Authority: Undersecretariat of Customs, T.C. Gumruk Mustesarligi
Eski Maliye Bakanligi Binasi Kat:2, Hukumet Meydani Ulus, 06100 Ankara - Turkey
Tel: [90] (312) 306 81 59
Fax: [90] (312) 310 13 92
Web: www.gumruk.gov.tr
Email: ggm@gumruk.gov.tr

· 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.

· Customs Authority: Sharjah Customs Department, Customs Main Office
P.O. Box 70, Port Khalid, Sharjah City, United Arab Emirates
Tel: [971] (6) 528 2216 or [971] (6) 528 3678
Fax: [971] (6) 528 1149 or [971] (6) 528 2151
Web: www.sharjahcustoms.gov.ae
Email: info@sharjahcustoms.gov.ae

United Kingdom

· British Standards Institution (BSI)

· Trade Agreements

· 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.

· Customs Authority: HM Customs & Excise
New Kings Beam House, 21 Upper Ground, London SE1 9PS, United Kingdom
Tel: [44] (20) 7568-5444
Web: www.hmce.gov.uk
Email: Belfast - enquiries@hmce.gsi.gov.uk; Birmingham - enquiries@hmce.gsi.gov.uk; Cardiff - enquiries@hmce.gsi.gov.uk; Glascow - enquiries@hmce.gsi.gov.uk; Hove - enquiries@hmce.gsi.gov.uk; London - enquiries@hmce.gsi.gov.uk; Newcastle - enquiries@hmce.gsi.gov.uk; North West England - enquiries@hmce.gsi.gov.uk; Poole - enquiries@hmce.gsi.gov.uk; Reading - enquiries@hmce.gsi.gov.uk; Southend-on-Sea - enquiries@hmce.gsi.gov.uk

United States of America

· U.S. Government Departments and Agencies

· NSSN: A National Resource for Global Standards

· Trade Compliance Center

· Trade Complaint Hotline

· Notify U.S. Sends you notifications from the World Trade Organization (WTO) on domestic and foreign technical regulations for industrial products (including product packaging, marking, and labeling).

· Excluded Parties List System

· International Trade Data System

· Office of Information and Regulatory Affairs

· U.S. Export Compliance Flipper

· BIS Export Management and Compliance Program (EMCP)

· BIS Self Assessment Tool

· BIS Guidance for Freight Forwarders

· Customs Authority

· U.S. Customs Broker and Importers Filer Codes

· Stanford University Export Controls Decision Tree (helpful for U.S. education and research institutions)

· Trade Agreements

· USDOC Country Trade Regulations Resource

· TARIFF RESOURCE: Harmonized Tariff Schedule of the United States

· Customs Authority: U.S. Customs Service Headquarters
1300 Pennsylvania Ave., N.W., Washington, D.C. 20229 USA
Tel: (202) 354-1000
Web: www.customs.gov
Email: online form via website

Uruguay

· Instituto Uruguayo de Normas Técnicas

· Trade Agreements

Uzbekistan*

· Customs Authority: State Customs Committee
2, Uzbekistan Avenue, Tashkent, Uzbekistan
Tel: [998] (71) 120 76 95
Fax: [998] (71) 120 76 52

Vanuatu*

Venezuela (Bolivarian Republic of)

· Trade Agreements

· TARIFF RESOURCE: September 2004 Tariff Schedule from International Customs Tariffs Bureau. Please call 1-800-USA-TRADE

· TAX: There is a 9 percent value added tax for most products applied on CIF + duty. There is an additional 10 percent VAT tax for some luxury items. 1 percent Customs Handling Charge applied on FOB for all imports.

Viet Nam

· Trade Agreements

· 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.

· Customs Authority: Ministry of Trade
31 Trang Tien Street, Hanoi, Vietnam
Tel: [84] 257078-255184
Web: www.customs.gov.vn

· Standards Association of Zimbabwe

· Trade Agreements

· 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.

*Observer governments (not WTO members)

Other Standards Bodies

· Global Trade Alert

· International Electrotechnical Commission (IEC)

· International Commission on Illumination (CIE)

· International Standards Organization (ISO)

· ISO/IEC/EN 17025

· International Telecommunication Union (ITU)

· Localization Industry Standards Association

· Globalization and Localization Association