{"source":"https://traddal.com/resources/import-tax-rates","title":"Import tax rates by country","description":"Standard and reduced rates of VAT, GST and similar taxes on imports, what they're charged on, and why the headline rate understates the bill.","robots":"index, follow","updated":"2026-11-06T10:34:48.198Z","breadcrumbs":[{"name":"Resources","url":"https://traddal.com/resources"},{"name":"Import tax rates","url":"https://traddal.com/resources/import-tax-rates"}],"facts":[],"lede":"Standard and reduced rates of VAT, GST and similar taxes on imports, what they're charged on, and why the headline rate understates the bill.","sections":[{"id":"overview","title":"","body":[{"type":"prose","text":"Import tax is usually charged at the same rate as the domestic VAT or GST, on the customs value plus duty rather than on the price alone. So a headline 20% costs you more than 20% of the invoice. The table holds the rates we've checked against each authority, with the date."},{"type":"table","caption":"Country facts","columns":[{"header":"Country"},{"header":"Tax"},{"header":"Standard rate","align":"right"},{"header":"Reduced rates","prose":true},{"header":"Tax base","prose":true},{"header":"Tax authority"},{"header":"Checked","nowrap":true},{"header":"Sources","nowrap":true,"sortable":false}],"rows":[[{"text":"Argentina","href":"/resources/calculate-duties-taxes-imports-argentina"},"IVA",{"text":"21%"},"10.5%","Not confirmed",{"text":"Agencia de Recaudacion y Control Aduanero (ARCA)","href":"https://www.arca.gob.ar/"},{"text":"5 November 2026"},{"text":"Sources","href":"/resources/calculate-duties-taxes-imports-argentina#sources"}],[{"text":"Australia","href":"/resources/calculate-duties-taxes-imports-australia"},"GST",{"text":"10%"},"None listed","Value of the taxable importation: customs value plus duty, international transport and insurance, and any wine equalisation tax.",{"text":"Australian Taxation Office (ATO)","href":"https://www.ato.gov.au/"},{"text":"5 November 2026"},{"text":"Sources","href":"/resources/calculate-duties-taxes-imports-australia#sources"}],[{"text":"Austria","href":"/resources/calculate-duties-taxes-imports-austria"},"VAT",{"text":"20%"},"13%, 10%, 4.9%","Customs value plus duties and other charges due on import, plus incidental costs such as transport and insurance to the first place of destination. Under IOSS, VAT is on the sale price at checkout.",{"text":"Federal Ministry of Finance (BMF)","href":"https://www.bmf.gv.at/en.html"},{"text":"5 November 2026"},{"text":"Sources","href":"/resources/calculate-duties-taxes-imports-austria#sources"}],[{"text":"Belgium","href":"/resources/calculate-duties-taxes-imports-belgium"},"VAT",{"text":"21%"},"12%, 6%","Customs value plus duties and other charges due on import, plus incidental costs such as transport and insurance to the first place of destination. Under IOSS, VAT is on the sale price at checkout.",{"text":"FPS Finance","href":"https://finance.belgium.be/en"},{"text":"5 November 2026"},{"text":"Sources","href":"/resources/calculate-duties-taxes-imports-belgium#sources"}],[{"text":"Brazil","href":"/resources/calculate-duties-taxes-imports-brazil"},"ICMS",{"text":"17% to 20% by state"},"None listed","ICMS by inclusion: (goods + freight + insurance + import duty) divided by (1 minus the ICMS rate).",{"text":"Receita Federal do Brasil (federal taxes); state finance departments (ICMS)","href":"https://www.gov.br/receitafederal/"},{"text":"5 November 2026"},{"text":"Sources","href":"/resources/calculate-duties-taxes-imports-brazil#sources"}],[{"text":"Canada","href":"/resources/calculate-duties-taxes-imports-canada"},"GST/HST",{"text":"5%"},"None listed","Value for duty plus duties and taxes imposed under the Customs Tariff and other federal import levies.",{"text":"Canada Revenue Agency (CRA)","href":"https://www.canada.ca/en/revenue-agency.html"},{"text":"5 November 2026"},{"text":"Sources","href":"/resources/calculate-duties-taxes-imports-canada#sources"}],[{"text":"Chile","href":"/resources/calculate-duties-taxes-imports-chile"},"IVA",{"text":"19%"},"None listed","CIF value plus customs duty.",{"text":"Servicio de Impuestos Internos (SII)","href":"https://www.sii.cl/"},{"text":"5 November 2026"},{"text":"Sources","href":"/resources/calculate-duties-taxes-imports-chile#sources"}],[{"text":"Croatia","href":"/resources/calculate-duties-taxes-import-croatia"},"VAT",{"text":"25%"},"13%, 5%","Customs value plus duties and other charges due on import, plus incidental costs such as transport and insurance to the first place of destination. Under IOSS, VAT is on the sale price at checkout.",{"text":"Porezna uprava (Tax Administration)","href":"https://porezna-uprava.gov.hr/en"},{"text":"5 November 2026"},{"text":"Sources","href":"/resources/calculate-duties-taxes-import-croatia#sources"}],[{"text":"Czech Republic","href":"/resources/calculate-duties-taxes-imports-czech-republic"},"VAT",{"text":"21%"},"12%","Customs value plus duties and other charges due on import, plus incidental costs such as transport and insurance to the first place of destination. Under IOSS, VAT is on the sale price at checkout.",{"text":"Financni sprava (Financial Administration)","href":"https://financnisprava.gov.cz/en"},{"text":"5 November 2026"},{"text":"Sources","href":"/resources/calculate-duties-taxes-imports-czech-republic#sources"}],[{"text":"Denmark","href":"/resources/calculate-duties-taxes-imports-denmark"},"VAT",{"text":"25%"},"None listed","Customs value plus duties and other charges due on import, plus incidental costs such as transport and insurance to the first place of destination. Under IOSS, VAT is on the sale price at checkout.",{"text":"Skattestyrelsen","href":"https://skat.dk/en-us"},{"text":"5 November 2026"},{"text":"Sources","href":"/resources/calculate-duties-taxes-imports-denmark#sources"}],[{"text":"Egypt","href":"/resources/calculate-duties-taxes-imports-egypt"},"VAT",{"text":"14%"},"5%","Not confirmed",{"text":"Egyptian Tax Authority","href":"https://www.eta.gov.eg/en"},{"text":"5 November 2026"},{"text":"Sources","href":"/resources/calculate-duties-taxes-imports-egypt#sources"}],[{"text":"Finland","href":"/resources/calculate-duties-taxes-imports-finland"},"VAT",{"text":"25.5%"},"13.5%, 10%","Customs value plus duties and other charges due on import, plus incidental costs such as transport and insurance to the first place of destination. Under IOSS, VAT is on the sale price at checkout.",{"text":"Vero (Finnish Tax Administration)","href":"https://www.vero.fi/en/individuals/"},{"text":"5 November 2026"},{"text":"Sources","href":"/resources/calculate-duties-taxes-imports-finland#sources"}],[{"text":"France","href":"/resources/calculate-duties-taxes-imports-france"},"VAT",{"text":"20%"},"10%, 5.5%, 2.1%","Customs value plus duties and other charges due on import, plus incidental costs such as transport and insurance to the first place of destination. Under IOSS, VAT is on the sale price at checkout.",{"text":"Direction Generale des Finances Publiques (DGFiP)","href":"https://www.impots.gouv.fr"},{"text":"5 November 2026"},{"text":"Sources","href":"/resources/calculate-duties-taxes-imports-france#sources"}],[{"text":"Germany","href":"/resources/calculate-duties-taxes-imports-germany"},"VAT",{"text":"19%"},"7%","Customs value plus duties and other charges due on import, plus incidental costs such as transport and insurance to the first place of destination. Under IOSS, VAT is on the sale price at checkout.",{"text":"Zoll (import VAT) and Bundeszentralamt fur Steuern (IOSS registration)","href":"https://www.zoll.de/EN/Home/home_node.html"},{"text":"5 November 2026"},{"text":"Sources","href":"/resources/calculate-duties-taxes-imports-germany#sources"}],[{"text":"Greece","href":"/resources/calculate-duties-taxes-imports-greece"},"VAT",{"text":"24%"},"13%, 6%","Customs value plus duties and other charges due on import, plus incidental costs such as transport and insurance to the first place of destination. Under IOSS, VAT is on the sale price at checkout.",{"text":"Independent Authority for Public Revenue (AADE)","href":"https://www.aade.gr/en"},{"text":"5 November 2026"},{"text":"Sources","href":"/resources/calculate-duties-taxes-imports-greece#sources"}],[{"text":"Hungary","href":"/resources/calculate-duties-taxes-imports-hungary"},"VAT",{"text":"27%"},"18%, 5%","Customs value plus duties and other charges due on import, plus incidental costs such as transport and insurance to the first place of destination. Under IOSS, VAT is on the sale price at checkout.",{"text":"Nemzeti Ado- es Vamhivatal (NAV)","href":"https://nav.gov.hu/en"},{"text":"5 November 2026"},{"text":"Sources","href":"/resources/calculate-duties-taxes-imports-hungary#sources"}],[{"text":"Iceland","href":"/resources/calculate-duties-taxes-imports-iceland"},"VAT",{"text":"24%"},"11%","Customs price plus customs duties and other charges levied at the border.",{"text":"Iceland Revenue and Customs (Skatturinn)","href":"https://www.skatturinn.is/english/"},{"text":"5 November 2026"},{"text":"Sources","href":"/resources/calculate-duties-taxes-imports-iceland#sources"}],[{"text":"India","href":"/resources/calculate-duties-taxes-imports-india"},"IGST",{"text":"18%"},"5%","Not confirmed",{"text":"Central Board of Indirect Taxes and Customs (CBIC)","href":"https://www.cbic.gov.in/"},{"text":"5 November 2026"},{"text":"Sources","href":"/resources/calculate-duties-taxes-imports-india#sources"}],[{"text":"Indonesia","href":"/resources/calculate-duties-taxes-imports-indonesia"},"PPN (VAT)",{"text":"12%"},"None listed","Customs value plus import duty, using 11/12 of the 12% rate on parcels.",{"text":"Directorate General of Taxes (DJP)","href":"https://www.pajak.go.id/"},{"text":"5 November 2026"},{"text":"Sources","href":"/resources/calculate-duties-taxes-imports-indonesia#sources"}],[{"text":"Ireland","href":"/resources/calculate-duties-taxes-imports-ireland"},"VAT",{"text":"23%"},"13.5%, 9%","Customs value plus duties and other charges due on import, plus incidental costs such as transport and insurance to the first place of destination. Under IOSS, VAT is on the sale price at checkout.",{"text":"Irish Revenue","href":"https://www.revenue.ie/en/"},{"text":"5 November 2026"},{"text":"Sources","href":"/resources/calculate-duties-taxes-imports-ireland#sources"}],[{"text":"Israel","href":"/resources/calculate-duties-taxes-imports-israel"},"VAT",{"text":"18%"},"None listed","Not confirmed",{"text":"Israel Tax Authority","href":"https://www.gov.il/en/departments/israel_tax_authority/govil-landing-page"},{"text":"5 November 2026"},{"text":"Sources","href":"/resources/calculate-duties-taxes-imports-israel#sources"}],[{"text":"Italy","href":"/resources/calculate-duties-taxes-imports-italy"},"VAT",{"text":"22%"},"10%, 5%, 4%","Customs value plus duties and other charges due on import, plus incidental costs such as transport and insurance to the first place of destination. Under IOSS, VAT is on the sale price at checkout.",{"text":"Agenzia delle Entrate","href":"https://www.agenziaentrate.gov.it"},{"text":"5 November 2026"},{"text":"Sources","href":"/resources/calculate-duties-taxes-imports-italy#sources"}],[{"text":"Japan","href":"/resources/calculate-duties-taxes-imports-japan"},"Consumption tax",{"text":"10%"},"8%","Customs value plus customs duty and other excise taxes such as liquor tax.",{"text":"National Tax Agency","href":"https://www.nta.go.jp/english/"},{"text":"5 November 2026"},{"text":"Sources","href":"/resources/calculate-duties-taxes-imports-japan#sources"}],[{"text":"Jordan","href":"/resources/calculate-duties-taxes-imports-jordan"},"General Sales Tax",{"text":"16%"},"None listed","Not confirmed",{"text":"Income and Sales Tax Department","href":"https://www.istd.gov.jo/"},{"text":"5 November 2026"},{"text":"Sources","href":"/resources/calculate-duties-taxes-imports-jordan#sources"}],[{"text":"Malaysia","href":"/resources/calculate-duties-taxes-imports-malaysia"},"Sales tax",{"text":"10%"},"5%","Not confirmed",{"text":"Royal Malaysian Customs Department","href":"https://www.customs.gov.my/"},{"text":"5 November 2026"},{"text":"Sources","href":"/resources/calculate-duties-taxes-imports-malaysia#sources"}],[{"text":"Mexico","href":"/resources/calculate-duties-taxes-imports-mexico"},"IVA",{"text":"16%"},"None listed","Value used for general import duty plus that duty and other contributions on import. Under the simplified courier procedure a single global rate replaces this.",{"text":"Servicio de Administracion Tributaria (SAT)","href":"https://www.sat.gob.mx/"},{"text":"5 November 2026"},{"text":"Sources","href":"/resources/calculate-duties-taxes-imports-mexico#sources"}],[{"text":"Morocco","href":"/resources/calculate-duties-taxes-imports-morocco"},"TVA (VAT)",{"text":"20%"},"10%","Customs value plus duties and taxes due, without VAT itself, from an older ADII manual section read as an excerpt.",{"text":"Direction Generale des Impots (DGI)","href":"https://www.tax.gov.ma/"},{"text":"5 November 2026"},{"text":"Sources","href":"/resources/calculate-duties-taxes-imports-morocco#sources"}],[{"text":"Netherlands","href":"/resources/calculate-duties-taxes-imports-netherlands"},"VAT",{"text":"21%"},"9%","Customs value plus duties and other charges due on import, plus incidental costs such as transport and insurance to the first place of destination. Under IOSS, VAT is on the sale price at checkout.",{"text":"Belastingdienst","href":"https://www.belastingdienst.nl"},{"text":"5 November 2026"},{"text":"Sources","href":"/resources/calculate-duties-taxes-imports-netherlands#sources"}],[{"text":"New Zealand","href":"/resources/calculate-duties-taxes-imports-new-zealand"},"GST",{"text":"15%"},"None listed","Value of the goods plus duty plus freight, postal or courier and insurance charges.",{"text":"Inland Revenue","href":"https://www.ird.govt.nz/"},{"text":"5 November 2026"},{"text":"Sources","href":"/resources/calculate-duties-taxes-imports-new-zealand#sources"}],[{"text":"Norway","href":"/resources/calculate-duties-taxes-imports-norway"},"VAT",{"text":"25%"},"15%, 12%","Customs value (including transport to Norway, insurance and packaging) plus duties, special taxes and fees.",{"text":"Norwegian Tax Administration (Skatteetaten)","href":"https://www.skatteetaten.no/en/"},{"text":"5 November 2026"},{"text":"Sources","href":"/resources/calculate-duties-taxes-imports-norway#sources"}],[{"text":"Peru","href":"/resources/calculate-duties-taxes-imports-peru"},"IGV plus IPM",{"text":"18%"},"None listed","Customs value plus duty and other taxes on the import.",{"text":"Superintendencia Nacional de Aduanas y de Administracion Tributaria (SUNAT)","href":"https://www.sunat.gob.pe/"},{"text":"5 November 2026"},{"text":"Sources","href":"/resources/calculate-duties-taxes-imports-peru#sources"}],[{"text":"Philippines","href":"/resources/calculate-duties-taxes-imports-philippines"},"VAT",{"text":"12%"},"None listed","Value used by the Bureau of Customs for duty, plus customs duties, excise taxes and other charges.",{"text":"Bureau of Internal Revenue (BIR)","href":"https://www.bir.gov.ph/"},{"text":"5 November 2026"},{"text":"Sources","href":"/resources/calculate-duties-taxes-imports-philippines#sources"}],[{"text":"Poland","href":"/resources/calculate-duties-taxes-imports-poland"},"VAT",{"text":"23%"},"8%, 5%","Customs value plus duties and other charges due on import, plus incidental costs such as transport and insurance to the first place of destination. Under IOSS, VAT is on the sale price at checkout.",{"text":"Krajowa Administracja Skarbowa (KAS)","href":"https://www.gov.pl/web/kas"},{"text":"5 November 2026"},{"text":"Sources","href":"/resources/calculate-duties-taxes-imports-poland#sources"}],[{"text":"Portugal","href":"/resources/calculate-duties-taxes-imports-portugal"},"VAT",{"text":"23%"},"13%, 6%","Customs value plus duties and other charges due on import, plus incidental costs such as transport and insurance to the first place of destination. Under IOSS, VAT is on the sale price at checkout.",{"text":"Autoridade Tributaria e Aduaneira (AT)","href":"https://info.portaldasfinancas.gov.pt/"},{"text":"5 November 2026"},{"text":"Sources","href":"/resources/calculate-duties-taxes-imports-portugal#sources"}],[{"text":"Qatar","href":"/resources/calculate-duties-taxes-imports-qatar"},"No VAT",{"text":"No VAT"},"None listed","Not applicable: no VAT.",{"text":"General Tax Authority","href":"https://gta.gov.qa/en/"},{"text":"5 November 2026"},{"text":"Sources","href":"/resources/calculate-duties-taxes-imports-qatar#sources"}],[{"text":"Saudi Arabia","href":"/resources/calculate-duties-taxes-imports-saudi-arabia"},"VAT",{"text":"15%"},"None listed","Customs value under the GCC Common Customs Law plus excise tax, customs duty and other charges, excluding VAT.",{"text":"Zakat, Tax and Customs Authority (ZATCA)","href":"https://zatca.gov.sa/en/"},{"text":"5 November 2026"},{"text":"Sources","href":"/resources/calculate-duties-taxes-imports-saudi-arabia#sources"}],[{"text":"Singapore","href":"/resources/calculate-duties-taxes-imports-singapore"},"GST",{"text":"9%"},"None listed","CIF value plus duty, where GST is due at import.",{"text":"Inland Revenue Authority of Singapore (IRAS)","href":"https://www.iras.gov.sg/"},{"text":"5 November 2026"},{"text":"Sources","href":"/resources/calculate-duties-taxes-imports-singapore#sources"}],[{"text":"South Africa","href":"/resources/calculate-duties-taxes-imports-south-africa"},"VAT",{"text":"15%"},"None listed","(Customs value + 10% uplift for goods from outside the Customs Union + any non-rebated duties) x 15%.",{"text":"South African Revenue Service (SARS)","href":"https://www.sars.gov.za/"},{"text":"5 November 2026"},{"text":"Sources","href":"/resources/calculate-duties-taxes-imports-south-africa#sources"}],[{"text":"South Korea","href":"/resources/calculate-duties-taxes-imports-south-korea"},"VAT",{"text":"10%"},"None listed","Not confirmed",{"text":"National Tax Service","href":"https://www.nts.go.kr/english/main.do"},{"text":"5 November 2026"},{"text":"Sources","href":"/resources/calculate-duties-taxes-imports-south-korea#sources"}],[{"text":"Sweden","href":"/resources/calculate-duties-taxes-imports-sweden"},"VAT",{"text":"25%"},"12%, 6%","Customs value plus duties and other charges due on import, plus incidental costs such as transport and insurance to the first place of destination. Under IOSS, VAT is on the sale price at checkout.",{"text":"Skatteverket","href":"https://www.skatteverket.se/"},{"text":"5 November 2026"},{"text":"Sources","href":"/resources/calculate-duties-taxes-imports-sweden#sources"}],[{"text":"Switzerland","href":"/resources/calculate-duties-taxes-imports-switzerland"},"VAT",{"text":"8.1%"},"2.6%, 3.8%","Consideration paid plus all costs up to the destination in Switzerland plus import duties.",{"text":"Federal Tax Administration (FTA)","href":"https://www.estv.admin.ch/en"},{"text":"5 November 2026"},{"text":"Sources","href":"/resources/calculate-duties-taxes-imports-switzerland#sources"}],[{"text":"Thailand","href":"/resources/calculate-duties-taxes-imports-thailand"},"VAT",{"text":"7%"},"None listed","CIF price plus import duty, excise tax and other taxes and fees.",{"text":"Revenue Department","href":"https://www.rd.go.th/english/"},{"text":"5 November 2026"},{"text":"Sources","href":"/resources/calculate-duties-taxes-imports-thailand#sources"}],[{"text":"Turkey","href":"/resources/calculate-duties-taxes-imports-turkey"},"KDV (VAT)",{"text":"20%"},"10%, 1%","Value used for customs duty, or the CIF value where duty isn't value-based or the goods are exempt, plus taxes and charges paid on import and other costs up to registration of the declaration (KDV Law, article 21).",{"text":"Revenue Administration (GIB)","href":"https://www.gib.gov.tr/"},{"text":"5 November 2026"},{"text":"Sources","href":"/resources/calculate-duties-taxes-imports-turkey#sources"}],[{"text":"United Arab Emirates","href":"/resources/calculate-duties-taxes-imports-united-arab-emirates"},"VAT",{"text":"5%"},"None listed","Customs value including insurance, freight and customs fees, plus any excise tax paid.",{"text":"Federal Tax Authority","href":"https://tax.gov.ae/en/"},{"text":"5 November 2026"},{"text":"Sources","href":"/resources/calculate-duties-taxes-imports-united-arab-emirates#sources"}],[{"text":"United Kingdom","href":"/resources/calculate-duties-taxes-imports-to-uk"},"VAT",{"text":"20%"},"5%","Customs value plus duty and other charges, where import VAT is due. At GBP 135 or less, VAT is on the sale price at the point of sale.",{"text":"HM Revenue and Customs (HMRC)","href":"https://www.gov.uk/government/organisations/hm-revenue-customs"},{"text":"5 November 2026"},{"text":"Sources","href":"/resources/calculate-duties-taxes-imports-to-uk#sources"}],[{"text":"United States","href":"/resources/how-to-calculate-duties-and-taxes-on-imports-to-usa"},"No federal VAT or GST",{"text":"No federal tax"},"None listed","Not applicable at federal level. State sales or use tax follows state law.","No federal import tax",{"text":"5 November 2026"},{"text":"Sources","href":"/resources/how-to-calculate-duties-and-taxes-on-imports-to-usa#sources"}],[{"text":"Vietnam","href":"/resources/calculate-duties-taxes-imports-vietnam"},"VAT",{"text":"10%"},"8%, 5%","Not confirmed",{"text":"Ministry of Finance","href":"https://mof.gov.vn/"},{"text":"5 November 2026"},{"text":"Sources","href":"/resources/calculate-duties-taxes-imports-vietnam#sources"}]],"note":"Checked 5 November 2026. Each country's sources are linked from its row. \"Not confirmed\" means the official sources didn't settle it; \"None found\" means they show no threshold. [Download as CSV](/resources/country-facts.csv) or [JSON](/resources/country-facts.json).","records":[{"Country":"Argentina","Tax":"IVA","Standard rate":"21%","Reduced rates":"10.5%","Tax base":"Not confirmed","Tax authority":"Agencia de Recaudacion y Control Aduanero (ARCA)","Checked":"5 November 2026","Sources":"Sources"},{"Country":"Australia","Tax":"GST","Standard rate":"10%","Reduced rates":"None listed","Tax base":"Value of the taxable importation: customs value plus duty, international transport and insurance, and any wine equalisation tax.","Tax authority":"Australian Taxation Office (ATO)","Checked":"5 November 2026","Sources":"Sources"},{"Country":"Austria","Tax":"VAT","Standard rate":"20%","Reduced rates":"13%, 10%, 4.9%","Tax base":"Customs value plus duties and other charges due on import, plus incidental costs such as transport and insurance to the first place of destination. Under IOSS, VAT is on the sale price at checkout.","Tax authority":"Federal Ministry of Finance (BMF)","Checked":"5 November 2026","Sources":"Sources"},{"Country":"Belgium","Tax":"VAT","Standard rate":"21%","Reduced rates":"12%, 6%","Tax base":"Customs value plus duties and other charges due on import, plus incidental costs such as transport and insurance to the first place of destination. Under IOSS, VAT is on the sale price at checkout.","Tax authority":"FPS Finance","Checked":"5 November 2026","Sources":"Sources"},{"Country":"Brazil","Tax":"ICMS","Standard rate":"17% to 20% by state","Reduced rates":"None listed","Tax base":"ICMS by inclusion: (goods + freight + insurance + import duty) divided by (1 minus the ICMS rate).","Tax authority":"Receita Federal do Brasil (federal taxes); state finance departments (ICMS)","Checked":"5 November 2026","Sources":"Sources"},{"Country":"Canada","Tax":"GST/HST","Standard rate":"5%","Reduced rates":"None listed","Tax base":"Value for duty plus duties and taxes imposed under the Customs Tariff and other federal import levies.","Tax authority":"Canada Revenue Agency (CRA)","Checked":"5 November 2026","Sources":"Sources"},{"Country":"Chile","Tax":"IVA","Standard rate":"19%","Reduced rates":"None listed","Tax base":"CIF value plus customs duty.","Tax authority":"Servicio de Impuestos Internos (SII)","Checked":"5 November 2026","Sources":"Sources"},{"Country":"Croatia","Tax":"VAT","Standard rate":"25%","Reduced rates":"13%, 5%","Tax base":"Customs value plus duties and other charges due on import, plus incidental costs such as transport and insurance to the first place of destination. Under IOSS, VAT is on the sale price at checkout.","Tax authority":"Porezna uprava (Tax Administration)","Checked":"5 November 2026","Sources":"Sources"},{"Country":"Czech Republic","Tax":"VAT","Standard rate":"21%","Reduced rates":"12%","Tax base":"Customs value plus duties and other charges due on import, plus incidental costs such as transport and insurance to the first place of destination. Under IOSS, VAT is on the sale price at checkout.","Tax authority":"Financni sprava (Financial Administration)","Checked":"5 November 2026","Sources":"Sources"},{"Country":"Denmark","Tax":"VAT","Standard rate":"25%","Reduced rates":"None listed","Tax base":"Customs value plus duties and other charges due on import, plus incidental costs such as transport and insurance to the first place of destination. Under IOSS, VAT is on the sale price at checkout.","Tax authority":"Skattestyrelsen","Checked":"5 November 2026","Sources":"Sources"},{"Country":"Egypt","Tax":"VAT","Standard rate":"14%","Reduced rates":"5%","Tax base":"Not confirmed","Tax authority":"Egyptian Tax Authority","Checked":"5 November 2026","Sources":"Sources"},{"Country":"Finland","Tax":"VAT","Standard rate":"25.5%","Reduced rates":"13.5%, 10%","Tax base":"Customs value plus duties and other charges due on import, plus incidental costs such as transport and insurance to the first place of destination. Under IOSS, VAT is on the sale price at checkout.","Tax authority":"Vero (Finnish Tax Administration)","Checked":"5 November 2026","Sources":"Sources"},{"Country":"France","Tax":"VAT","Standard rate":"20%","Reduced rates":"10%, 5.5%, 2.1%","Tax base":"Customs value plus duties and other charges due on import, plus incidental costs such as transport and insurance to the first place of destination. Under IOSS, VAT is on the sale price at checkout.","Tax authority":"Direction Generale des Finances Publiques (DGFiP)","Checked":"5 November 2026","Sources":"Sources"},{"Country":"Germany","Tax":"VAT","Standard rate":"19%","Reduced rates":"7%","Tax base":"Customs value plus duties and other charges due on import, plus incidental costs such as transport and insurance to the first place of destination. Under IOSS, VAT is on the sale price at checkout.","Tax authority":"Zoll (import VAT) and Bundeszentralamt fur Steuern (IOSS registration)","Checked":"5 November 2026","Sources":"Sources"},{"Country":"Greece","Tax":"VAT","Standard rate":"24%","Reduced rates":"13%, 6%","Tax base":"Customs value plus duties and other charges due on import, plus incidental costs such as transport and insurance to the first place of destination. Under IOSS, VAT is on the sale price at checkout.","Tax authority":"Independent Authority for Public Revenue (AADE)","Checked":"5 November 2026","Sources":"Sources"},{"Country":"Hungary","Tax":"VAT","Standard rate":"27%","Reduced rates":"18%, 5%","Tax base":"Customs value plus duties and other charges due on import, plus incidental costs such as transport and insurance to the first place of destination. Under IOSS, VAT is on the sale price at checkout.","Tax authority":"Nemzeti Ado- es Vamhivatal (NAV)","Checked":"5 November 2026","Sources":"Sources"},{"Country":"Iceland","Tax":"VAT","Standard rate":"24%","Reduced rates":"11%","Tax base":"Customs price plus customs duties and other charges levied at the border.","Tax authority":"Iceland Revenue and Customs (Skatturinn)","Checked":"5 November 2026","Sources":"Sources"},{"Country":"India","Tax":"IGST","Standard rate":"18%","Reduced rates":"5%","Tax base":"Not confirmed","Tax authority":"Central Board of Indirect Taxes and Customs (CBIC)","Checked":"5 November 2026","Sources":"Sources"},{"Country":"Indonesia","Tax":"PPN (VAT)","Standard rate":"12%","Reduced rates":"None listed","Tax base":"Customs value plus import duty, using 11/12 of the 12% rate on parcels.","Tax authority":"Directorate General of Taxes (DJP)","Checked":"5 November 2026","Sources":"Sources"},{"Country":"Ireland","Tax":"VAT","Standard rate":"23%","Reduced rates":"13.5%, 9%","Tax base":"Customs value plus duties and other charges due on import, plus incidental costs such as transport and insurance to the first place of destination. Under IOSS, VAT is on the sale price at checkout.","Tax authority":"Irish Revenue","Checked":"5 November 2026","Sources":"Sources"},{"Country":"Israel","Tax":"VAT","Standard rate":"18%","Reduced rates":"None listed","Tax base":"Not confirmed","Tax authority":"Israel Tax Authority","Checked":"5 November 2026","Sources":"Sources"},{"Country":"Italy","Tax":"VAT","Standard rate":"22%","Reduced rates":"10%, 5%, 4%","Tax base":"Customs value plus duties and other charges due on import, plus incidental costs such as transport and insurance to the first place of destination. Under IOSS, VAT is on the sale price at checkout.","Tax authority":"Agenzia delle Entrate","Checked":"5 November 2026","Sources":"Sources"},{"Country":"Japan","Tax":"Consumption tax","Standard rate":"10%","Reduced rates":"8%","Tax base":"Customs value plus customs duty and other excise taxes such as liquor tax.","Tax authority":"National Tax Agency","Checked":"5 November 2026","Sources":"Sources"},{"Country":"Jordan","Tax":"General Sales Tax","Standard rate":"16%","Reduced rates":"None listed","Tax base":"Not confirmed","Tax authority":"Income and Sales Tax Department","Checked":"5 November 2026","Sources":"Sources"},{"Country":"Malaysia","Tax":"Sales tax","Standard rate":"10%","Reduced rates":"5%","Tax base":"Not confirmed","Tax authority":"Royal Malaysian Customs Department","Checked":"5 November 2026","Sources":"Sources"},{"Country":"Mexico","Tax":"IVA","Standard rate":"16%","Reduced rates":"None listed","Tax base":"Value used for general import duty plus that duty and other contributions on import. Under the simplified courier procedure a single global rate replaces this.","Tax authority":"Servicio de Administracion Tributaria (SAT)","Checked":"5 November 2026","Sources":"Sources"},{"Country":"Morocco","Tax":"TVA (VAT)","Standard rate":"20%","Reduced rates":"10%","Tax base":"Customs value plus duties and taxes due, without VAT itself, from an older ADII manual section read as an excerpt.","Tax authority":"Direction Generale des Impots (DGI)","Checked":"5 November 2026","Sources":"Sources"},{"Country":"Netherlands","Tax":"VAT","Standard rate":"21%","Reduced rates":"9%","Tax base":"Customs value plus duties and other charges due on import, plus incidental costs such as transport and insurance to the first place of destination. Under IOSS, VAT is on the sale price at checkout.","Tax authority":"Belastingdienst","Checked":"5 November 2026","Sources":"Sources"},{"Country":"New Zealand","Tax":"GST","Standard rate":"15%","Reduced rates":"None listed","Tax base":"Value of the goods plus duty plus freight, postal or courier and insurance charges.","Tax authority":"Inland Revenue","Checked":"5 November 2026","Sources":"Sources"},{"Country":"Norway","Tax":"VAT","Standard rate":"25%","Reduced rates":"15%, 12%","Tax base":"Customs value (including transport to Norway, insurance and packaging) plus duties, special taxes and fees.","Tax authority":"Norwegian Tax Administration (Skatteetaten)","Checked":"5 November 2026","Sources":"Sources"},{"Country":"Peru","Tax":"IGV plus IPM","Standard rate":"18%","Reduced rates":"None listed","Tax base":"Customs value plus duty and other taxes on the import.","Tax authority":"Superintendencia Nacional de Aduanas y de Administracion Tributaria (SUNAT)","Checked":"5 November 2026","Sources":"Sources"},{"Country":"Philippines","Tax":"VAT","Standard rate":"12%","Reduced rates":"None listed","Tax base":"Value used by the Bureau of Customs for duty, plus customs duties, excise taxes and other charges.","Tax authority":"Bureau of Internal Revenue (BIR)","Checked":"5 November 2026","Sources":"Sources"},{"Country":"Poland","Tax":"VAT","Standard rate":"23%","Reduced rates":"8%, 5%","Tax base":"Customs value plus duties and other charges due on import, plus incidental costs such as transport and insurance to the first place of destination. Under IOSS, VAT is on the sale price at checkout.","Tax authority":"Krajowa Administracja Skarbowa (KAS)","Checked":"5 November 2026","Sources":"Sources"},{"Country":"Portugal","Tax":"VAT","Standard rate":"23%","Reduced rates":"13%, 6%","Tax base":"Customs value plus duties and other charges due on import, plus incidental costs such as transport and insurance to the first place of destination. Under IOSS, VAT is on the sale price at checkout.","Tax authority":"Autoridade Tributaria e Aduaneira (AT)","Checked":"5 November 2026","Sources":"Sources"},{"Country":"Qatar","Tax":"No VAT","Standard rate":"No VAT","Reduced rates":"None listed","Tax base":"Not applicable: no VAT.","Tax authority":"General Tax Authority","Checked":"5 November 2026","Sources":"Sources"},{"Country":"Saudi Arabia","Tax":"VAT","Standard rate":"15%","Reduced rates":"None listed","Tax base":"Customs value under the GCC Common Customs Law plus excise tax, customs duty and other charges, excluding VAT.","Tax authority":"Zakat, Tax and Customs Authority (ZATCA)","Checked":"5 November 2026","Sources":"Sources"},{"Country":"Singapore","Tax":"GST","Standard rate":"9%","Reduced rates":"None listed","Tax base":"CIF value plus duty, where GST is due at import.","Tax authority":"Inland Revenue Authority of Singapore (IRAS)","Checked":"5 November 2026","Sources":"Sources"},{"Country":"South Africa","Tax":"VAT","Standard rate":"15%","Reduced rates":"None listed","Tax base":"(Customs value + 10% uplift for goods from outside the Customs Union + any non-rebated duties) x 15%.","Tax authority":"South African Revenue Service (SARS)","Checked":"5 November 2026","Sources":"Sources"},{"Country":"South Korea","Tax":"VAT","Standard rate":"10%","Reduced rates":"None listed","Tax base":"Not confirmed","Tax authority":"National Tax Service","Checked":"5 November 2026","Sources":"Sources"},{"Country":"Sweden","Tax":"VAT","Standard rate":"25%","Reduced rates":"12%, 6%","Tax base":"Customs value plus duties and other charges due on import, plus incidental costs such as transport and insurance to the first place of destination. Under IOSS, VAT is on the sale price at checkout.","Tax authority":"Skatteverket","Checked":"5 November 2026","Sources":"Sources"},{"Country":"Switzerland","Tax":"VAT","Standard rate":"8.1%","Reduced rates":"2.6%, 3.8%","Tax base":"Consideration paid plus all costs up to the destination in Switzerland plus import duties.","Tax authority":"Federal Tax Administration (FTA)","Checked":"5 November 2026","Sources":"Sources"},{"Country":"Thailand","Tax":"VAT","Standard rate":"7%","Reduced rates":"None listed","Tax base":"CIF price plus import duty, excise tax and other taxes and fees.","Tax authority":"Revenue Department","Checked":"5 November 2026","Sources":"Sources"},{"Country":"Turkey","Tax":"KDV (VAT)","Standard rate":"20%","Reduced rates":"10%, 1%","Tax base":"Value used for customs duty, or the CIF value where duty isn't value-based or the goods are exempt, plus taxes and charges paid on import and other costs up to registration of the declaration (KDV Law, article 21).","Tax authority":"Revenue Administration (GIB)","Checked":"5 November 2026","Sources":"Sources"},{"Country":"United Arab Emirates","Tax":"VAT","Standard rate":"5%","Reduced rates":"None listed","Tax base":"Customs value including insurance, freight and customs fees, plus any excise tax paid.","Tax authority":"Federal Tax Authority","Checked":"5 November 2026","Sources":"Sources"},{"Country":"United Kingdom","Tax":"VAT","Standard rate":"20%","Reduced rates":"5%","Tax base":"Customs value plus duty and other charges, where import VAT is due. At GBP 135 or less, VAT is on the sale price at the point of sale.","Tax authority":"HM Revenue and Customs (HMRC)","Checked":"5 November 2026","Sources":"Sources"},{"Country":"United States","Tax":"No federal VAT or GST","Standard rate":"No federal tax","Reduced rates":"None listed","Tax base":"Not applicable at federal level. State sales or use tax follows state law.","Tax authority":"No federal import tax","Checked":"5 November 2026","Sources":"Sources"},{"Country":"Vietnam","Tax":"VAT","Standard rate":"10%","Reduced rates":"8%, 5%","Tax base":"Not confirmed","Tax authority":"Ministry of Finance","Checked":"5 November 2026","Sources":"Sources"}]},{"type":"chart","name":"tax-rates-by-region","spec":{"type":"barh","title":"Median standard VAT, GST and sales tax rate by region","categories":["Europe (20)","Americas (5)","Middle East and Africa (8)","Asia-Pacific (11)"],"series":[{"name":"Median standard rate","values":[23,18,15.5,10]}],"format":"percent","categoryHeader":"Region (countries)","yLabel":"Median standard rate","valueLabels":true,"source":"each country's tax authority. Checked 5 November 2026."},"height":240,"note":"No single national rate to chart: Brazil, Qatar, United States."}]},{"id":"the-effective-tax-on-the-invoice-is-higher-than-the-headline-rate","title":"The effective tax on the invoice is higher than the headline rate","body":[{"type":"prose","text":"As an illustration, take an invoice of 1,000, freight of 100 included in the value, and duty of 55. At a 20% rate on the duty-inclusive base:"},{"type":"table","caption":"The effective tax on the invoice is higher than the headline rate","columns":[{"header":"Line"},{"header":"Amount","align":"right"}],"rows":[[{"text":"Customs value","inline":true},{"text":"1,100.00","inline":true}],[{"text":"Duty at 5%","inline":true},{"text":"55.00","inline":true}],[{"text":"Tax base","inline":true},{"text":"1,155.00","inline":true}],[{"text":"**Tax at 20%**","inline":true},{"text":"**231.00**","inline":true}]],"records":[{"Line":"Customs value","Amount":"1,100.00"},{"Line":"Duty at 5%","Amount":"55.00"},{"Line":"Tax base","Amount":"1,155.00"},{"Line":"Tax at 20%","Amount":"231.00"}]},{"type":"prose","text":"That's 23.1% of the 1,000 invoice. In the UK, HMRC [adds incidental expenses up to the first UK destination as well](https://www.gov.uk/guidance/working-out-the-vat-value-using-the-customs-value-of-the-imported-goods), and any excise duty, so a further 50 of inland delivery would take the base to 1,205 and the tax to 241."}]},{"id":"reduced-rates-depend-on-what-the-goods-are-not-on-the-importer","title":"Reduced rates depend on what the goods are, not on the importer","body":[{"type":"prose","text":"Most VAT systems have lower rates for things like food, books or medical goods, and those rates generally carry over to imports. Don't assume the domestic treatment you know from one country travels. A children's product that's zero-rated in one market can be standard-rated next door. Check the description against the national rule, as the table only shows the rates that exist."}]},{"id":"who-gets-the-tax-back","title":"Who gets the tax back","body":[{"type":"prose","text":"Import tax isn't always a final cost. A registered business that owns the goods can normally recover it as input tax: [the UK puts it this way](https://www.gov.uk/guidance/vat-imports-acquisitions-and-purchases-from-abroad), and adds that a forwarding agent usually can't, and an unregistered importer can't at all. In Canada, a [non-registered importer pays GST at the border with no input tax credit](https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc4027/doing-business-canada-gst-hst-information-non-residents.html), while a registered customer may be able to claim it with proof of payment.\n\nThis is the problem with selling on [DDP](/resources/ddp-and-dap) without registering in the destination. You pay the tax as importer, and you may not be able to recover it."}]},{"id":"countries-with-no-national-vat-and-those-with-more-than-one-layer","title":"Countries with no national VAT, and those with more than one layer","body":[{"type":"prose","text":"The US has no federal VAT or sales tax on imports. Sales tax is a state matter and is charged on the sale, not at the border. Canada has a federal GST plus provincial taxes. The [tax types](/resources/tax-types) page sets out how these differ from one another.\n\nFor a full duty and tax estimate on one shipment, use the [import duty calculator](/tools/import-duty-calculator)."}]}],"sources":["[HMRC: Working out the VAT value using the customs value](https://www.gov.uk/guidance/working-out-the-vat-value-using-the-customs-value-of-the-imported-goods), checked 5 November 2026","[HMRC: Check how to pay VAT on imports](https://www.gov.uk/guidance/vat-imports-acquisitions-and-purchases-from-abroad), checked 5 November 2026","[CRA: GST/HST information for non-residents](https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc4027/doing-business-canada-gst-hst-information-non-residents.html), checked 5 November 2026"],"guide":{"slug":"import-tax-rates","kind":"topic","section":"Duties and taxes"},"markdown":"https://traddal.com/resources/import-tax-rates.md"}