How to Calculate Duties and Taxes on Imports to Jordan is a critical step for any international trader. Import duties and taxes are mandatory levies determined by the product's classification (HS Code), its customs value, and its country of origin. The process is managed by the Jordan Customs Department (JCD). For low-value personal online purchases, Jordan offers a significant exemption: a single package valued up to JD200 is subject only to a fixed 10% fee, effectively setting the Duty De Minimis and Tax De Minimis thresholds at JD200.
Customs duties in Jordan are calculated based on the Harmonised Commodity Description and Coding System (HS Nomenclature). Every imported product must be classified using the correct HS code, which determines the specific Customs Duty rate. Jordan uses its Integrated Customs Tariff, which is based on the international HS system, to apply these rates. The duty rate can vary significantly, and preferential rates may apply if the goods originate from a country with which Jordan has a Free Trade Agreement (FTA) or other trade arrangements. For commercial imports, the dutiable value is typically assessed on a Cost, Insurance, and Freight (CIF) basis, meaning the duty is calculated on the total value of the goods, plus the cost of shipping and insurance to the port of entry in Jordan.
To accurately calculate import tax in Jordan and estimate the total landed cost, importers must first determine the Customs Value. Jordan Customs Department (JCD) uses the CIF valuation method, where the dutiable value includes the commercial invoice price of the goods, plus all costs for freight and insurance incurred up to the point of entry into the Kingdom.
Once the Customs Duty is calculated, the General Sales Tax (GST), which operates similarly to a Value Added Tax (VAT), is applied. The standard General Sales Tax rate on imported goods is 16%. This tax is typically calculated on the sum of the CIF value plus the Customs Duty. Certain goods are also subject to an Excise Tax (Special Sales Tax), such as tobacco, alcohol, and vehicles, which is applied in addition to the Customs Duty and General Sales Tax.
For businesses, all customs declarations are processed through the ASYCUDA System, often accessed via the National Trade Window, which facilitates the electronic submission and clearance process. Using an import tax calculator Jordan tool or a customs broker requires accurate HS classification and a clear breakdown of the CIF value to ensure compliance and avoid delays. The calculation of how import duty is calculated in Jordan is a sequential process: first, the duty is applied to the CIF value, and then the General Sales Tax is applied to the total of the CIF value plus the duty.
Determine the Customs Valuation Basis: Use the Cost, Insurance, and Freight (CIF) value of the imported goods (Cost + International Freight + Insurance).
Classify the Goods: Identify the correct HS Code (Import Tariff Code) for the product to determine the applicable Customs Duty rate.
Calculate Customs Duty: Multiply the CIF Value by the Customs Duty rate (Duty = CIF Value x Duty Rate).
Calculate General Sales Tax (GST): Apply the standard 16% GST rate to the total of the CIF Value plus the Customs Duty (GST = (CIF Value + Duty) x 16%).
Calculate Total Import Taxes: Add any applicable Excise Tax (Special Sales Tax) to the total of the Customs Duty and General Sales Tax to find the total tax liability.
Commercial Shipment (Value > JD200): A shipment of commercial goods (CIF Value JD1,000) with a 5% Customs Duty and standard 16% GST will be subject to JD50 in Customs Duty (JD1,000 x 5%) and JD168 in GST ((JD1,000 + JD50) x 16%).
Personal Online Purchase (Value ≤ JD200): A package of personal goods valued at JD150 is subject to the special low-value regime. Instead of standard duties and taxes, a fixed 10% fee is applied, resulting in a total fee of JD15 (JD150 x 10%).
Misclassifying the HS Code: Using an incorrect import classification code can lead to incorrect duty rates, penalties, and clearance delays by the Jordan Customs Department.
Ignoring the CIF Basis: Failing to include freight and insurance costs in the customs value will result in an under-declaration and subsequent fines, as Jordan uses the CIF method.
Misapplying the De Minimis Rule: The JD200 threshold and 10% fixed fee apply only to personal online purchases and exclude commercial quantities or restricted goods like tobacco and alcohol.
Jordan has implemented several special provisions to facilitate trade and investment. The most notable is the low-value shipment regime for personal eCommerce, which streamlines clearance for packages under JD200 by replacing all standard duties and taxes with a single 10% fee. Furthermore, goods imported into Free Trade Zones, Development Areas, or the Aqaba Special Economic Zone (ASEZ) may be exempt from Customs Duties and General Sales Tax, provided they meet the specific legal requirements of the investment promotion laws.
Jordan Customs uses the ASYCUDA System for electronic declarations and calculation. The calculation is based on the CIF value, the product's HS Code, and the application of Customs Duty, General Sales Tax (16%), and any Special Sales Tax (Excise Tax).
Customs duty for commercial goods is calculated on the Cost, Insurance, and Freight (CIF) value of the shipment. The CIF value is multiplied by the specific tariff rate determined by the product's HS Code.
The main import tax is the General Sales Tax (GST), which is similar to VAT. The standard rate is 16% and is applied to the total value (CIF value + Customs Duty).
Yes, for personal online purchases, the duty and tax de minimis threshold is JD200. Packages below this value are exempt from standard duties and taxes, instead incurring a fixed 10% fee.