Skip to main content
Google Tag Manager
VAT Duty Rates
Get a US Carnet
Connect
Facebook
Linkedin
Twitter
Youtube
Customer Service
Site Search
User Login
New Users - Create Account
User Login
Username
Username
Password
Username
Forgot Password?
Enter your keywords
Carnet HelpLine
℠
0808 189 3400
Email
What is a Carnet?
About Carnets
Acceptable Carnet Goods
Carnet Document
Digital ATA Carnet
The Fine Print
Temporary Export/Import
What is a Carnet?
What is a Carnet? Video
What is Boomerang Freight Solutions?
Carnet Countries
Advisories
Carnet Countries
Non-UK Carnet Applications
Other ATA Carnet Destinations
Obtain a Carnet
Application Checklist
ATA Carnet Delivery Options
Boomerang Carnets' UK Offices
Delivery Time
Fees
First-Time Guide
Obtain a Carnet
Steps to Obtain a Carnet
Resources
Duties and VAT/GST
FAQ
Film Commissions
News
Online Reading Room
Resources
Travel Tools
About Us
About boomerang carnets UK
About Us
ATA Carnet Specialists
Carnet Advisors
Contact Us
ITN Business Film
Meet Our Specialist
Orchestra Grants
You are here
Home
VAT Duty Rates
Albania
Duties 0-15%
VAT 20%
Algeria
VAT 7, 17%
Duties 3-40%
TSA1 (Luxuries) 20-110%
Andorra
Duties 1-7% (avg. 3.6%)
VAT 4.5%
Aruba
Duties 0-12% (avg. 3%)
Australia
Duties 0-17.5%
GST2 - 10%
Austria*
Duties 3.5-15% (avg. 3.5%)
VAT 20%
Azores (Portugal)
VAT 13%
Import duties may apply
Bahrain, Kingdom of
Balearic Islands (see Spain)
Duties 0-20% (avg. 4.2%)
VAT 21%
Belarus
Duties 20-40%
VAT 20%
Belgium*
Duties 3.5-15% (avg. 3.5%)
VAT 12, 21%
Bosnia & Herzegovina
VAT 17%
Duties 0-15%
Botswana
Duties 37.5% (65%, motor vehicle)
VAT 12%
Excise Tax 5-35% (luxury goods)
Bulgaria*
Duties 5-40%
VAT 7, 20%
Canada
Duties 0-20%
GST 5%
Canary Islands
VAT 0%
IGIC/AIEM5 4.5% (some imports)
Ceuta
VAT 0%
IPSI6 3% (some imports)
Chile
Duties 6-16.5%
VAT 19%
Luxury Tax 50-85%
China
Duties 0-35% (motor vehicles 34.2%)
VAT 17%
Consumption Tax 5-10%
Corsica (France)
VAT 8, 19.6%
Cote d'Ivoire
Duties 0-35%
VAT 18, 20%
Croatia*
Duties 0-18%
VAT 10, 25%
Motor Vehicles Tax 0- 48%
Curacao
VAT 6%
Excise duties 0-17%
Cyprus*
VAT 18%
Duties 0-30%
Czech Republic*
Duties 0-20% (avg.)
VAT 15, 21%
Denmark*
Duties 5-14%
VAT 25%
Estonia*
VAT 20%
Avg. duty rate 5%
Faroe Islands (Denmark)
Duties 0-25%
Finland*
Duties 0-35%
VAT 24%
France*
Duties 5-17%
VAT 5.5, 19.6%
Germany*
Duties 5-17%
VAT 7, 19%
Gibraltar
VAT 0%
Duties 12% (avg.)
Vehicles 25-30%
Greece*
Duties 5-7% (vehicles higher)
VAT 9, 23%
Greenland (Denmark)
VAT 0%
Import surcharges may apply to raw materials
Guadeloupe (France)
VAT 2.1, 8.5%
Hong Kong
Registration Tax 35-100% (motor vehicles)
GST 0%
Hungary*
Duties 0-60% (8% avg.)
VAT 27%
Excise Tax 10-35% (luxury goods)
Iceland
Duties 0-30% (avg. 3.6%)
VAT 7.5%, 25.5%
Excise tax 7-40% (vehicles)
India
VAT 13.5%
Duties 0-40%
Excise Taxes 8-24%
Educational CESS: 3%
Indonesia
Duties 0-40% (avg. 10.89%)
VAT 0-15% (10% standard)
GST 10-50% (on luxury goods)
Ireland*
Duties 5-20% (avg. 3.5%)
VAT 23%
Israel
Purchase Tax 5-90%
Duties 0.8-80%
VAT 18%
Linkage charge (CPI variance)
Italy*
Duties 5-20% (avg. 3.5%)
VAT 22%
Japan
Consumption Tax 5%
Kazakhstan
VAT 12%
Latvia*
Duties 0-55% (avg. 15%)
VAT 20%
Lebanon
VAT 10%
Duties 0-70% (avg. 15%)
Lesotho (SACU)
Duties 0-40%
VAT 14%
Liechtenstein (Admin by Switz.)
VAT 8%
Lithuania*
Duties 0-15%
VAT 21%
Excise Tax 10-100%
Luxembourg*
Duties 5-14%
VAT 3, 15%
Macao, China
VAT 0%
Consumption Tax 0%
Motor Vehicle Tax 10-55%
Macedonia
Duties 0-30%, average 14.5%
VAT 5% (computer goods, medical goods),18% (all others)
Excise Tax 5-62%
Madagascar
Duties 5-25%
VAT 20%
Malaysia
Duties 0-300% (avg. 8.1%)
GST 5-10%
Malta*
VAT 18%
Duties 0-12%
Martinique
VAT 2.1, 8.5%
Mauritius
Duties 0-80%
VAT 15%
Mayotte (France)
VAT 0%
Import duties may apply
Melilla (Spain)
VAT 0%
IPSI 4% (some imports)
Mexico
IVA8 10-16%
Miquelon (France)
VAT 0%
Duties 0-5%
Moldova
VAT 20%, reduced rate 8%
Monaco (Admin by France)
VAT 5.5, 19.6%
Duties 5-17%
Mongolia
VAT 10%
General import tariff 5%
Montenegro
VAT 7, 17%
Duties 5% (avg.)
Morocco
Duties 2.5-200% (avg. 10%)
VAT 10, 20%
Namibia (SACU)
Duties 0-85%
VAT 15%
Netherlands*
Duties 5-20% (avg. 3.5%)
VAT 6, 21%
New Caledonia (France)
VAT 0%
TBI9 5%
Duties 0-20%
New Zealand
Duties 0-15%
GST 15%
Norway
VAT 12-25%
Duties 0-8%
Vehicles 10-60%
Pakistan
GST 17%
Duties 0-30%
Poland*
Duties 0-15% (avg. 4.2%)
VAT 7, 23%
Portugal*
Duties 0-15% (avg. 4.2%)
VAT 23%
Puerto Rico (USA)
Import Tax 0-7% (under review)
Reunion Island (France)
VAT 2.1, 8.5%
Duties may apply
Romania*
Duties 0-30% (avg. 11.7%)
VAT 24%
Russia
Duties 5-20% (avg. 14%)
VAT 18%,10%
Excise Tax 20-570%
Senegal
Customs Duties 0-20%
VAT 18%
Excise tax 0-50%
Serbia
Duties 0-30% (avg. 9.4%)
VAT 20%
Excise tax 5-70%
Singapore
GST 7%
Import Tax 0-1%
Vehicle tax 0-30%
Slovakia*
Duties 0-15% (avg. 4.2%)
VAT 10, 20%
Slovenia*
Duties 0-20% (avg. 4.2%)
VAT 8.5, 22%
South Africa
Duties 0-40% (avg. 20%)
Excise Tax 5-10% (incl. vehicles)
VAT 14%
South Korea
Duties 7.9% (avg.)
VAT 10%
Excise tax 15-100% (luxury items, electric goods)
Spain*
Duties 0-20% (avg. 4.2%)
VAT 21%
Sri Lanka
Duties 5-35%,
Motor vehicles 25%
VAT 12%
St. Barthelemy (France)
VAT 2.1, 8.5%
St. Martin/Sint Maarten
VAT 2.1, 8.5%
St. Pierre (France)
VAT 0%
Duties 0-5%
Swaziland (SACU)
Sales tax (VAT) 14%
Duties 0-40%
Sweden*
Duties 2-14% (avg. 4.2%)
VAT 25%
Switzerland
Duties 3.2% (avg.)
VAT 8%, 2.4%
Statistical/Environmental Tax 3% (Co2 Emissions)
Tahiti (France)
VAT 2,4,6%
Taiwan
Duties 2-60% (avg. 8.2%)
VAT 5%
Tasmania (Australia)
GST 10%
Duties 0-17.5%
Thailand
Duties 0-45%
VAT 7%
Excise Tax 25-80% (luxury goods)
Tunisia
Duties 10-43% (avg. 34%, reduction to 25% considered)
VAT 18, 12 and 6% (most goods 18%)
Luxury Tax 10-700%
Customs Formality Fee 3%
Türkiye (formerly Turkey)
Duties 0-20% (avg. 5%)
VAT 18%
Consumption Tax 7-40% (some luxury items & motor vehicles)
Ukraine
Duties 0-20 (avg. 16%)
VAT 20%
Excise tax 0-300% (vehicles and jewelry included)
United Arab Emirates
Duties 4-5%
Motor Vehicles & Boats 5%
Vietnam
VAT 0% - 15%
Excise tax - SST 7% - 75% (includes automobiles, aircraft)
Wallis & Futuna (France)
VAT 2-6%