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In general, import duty is a tax that the importer has to pay to bring foreign goods into his or her country. Import VAT (Value Added Tax) is a tax charged on imported goods and services.
Duty and VAT are calculated as a percentage of the value of the imported goods, consisting of the product value and the freight & insurance costs.
Import duty rates vary depending on the type of goods; many goods are duty free. Relief from duty and VAT may apply in special cases. Also, in some cases additional duties may be charged, depending of the country of manufacture of the goods.
How to work out import duty & VAT
When importing an item, you may be charged import duty and VAT.
The import duty is calculated as a percentage of the customs value of the goods.
The customs value is made up of:
+ the price paid for the goods (sales tax included);
+ the insurance cost;
+ the shipping cost.
The VAT is calculated as a percentage of the customs value plus the duty paid. Certain minimum thresholds apply, below which no import duty or VAT is due. Also some items are duty free or have reduced VAT rates.
Who is responsible for the payment of import duty and VAT?
The recipient of the goods is responsible for the payment of duties and taxes, unless the invoice specifies that a third party should be billed.
The shipping provider will normally pay the duty and VAT taxes to Customs on behalf of the recipient, and will often charge an advancement fee for providing this service.
In most cases the courier will not release the shipment to the recipient until their charges and any taxes due have been collected.
Will there be any extra charges from the shipping provider?
Additional charges will vary from company to company, however the shipping provider may charge:
a customs clearance fee, or customs handling fee for processing the import declaration
an advancement fee for paying the duty and VAT on behalf of the recipient
an airline handling fee for loading and unloading the goods
a security fee for screening or x-raying the goods
(Source: DutyCalculator)
HS codes & duty rates for Fashion jewelry
Import to country | HS commodity code | MFN duty rate | Sales tax | Additional duties & taxes |
Argentina | 7117.19.00000P | 18% | 0% |
|
Australia | 7117.19.0029 | 5% | 10% | Customs Service Fee (AU$55.20) |
Austria | 7117.19.0090 | 4% | 20% |
|
Bahrain | 7117.19.00 | 5% | 0% | Supplementary Duty (SD) (20% CIFD) |
Bangladesh | 7117.19.00 | 25% | 15% | Regulatory Duty (RD) (5% (CIFD + Supplementary Duty (SD))) |
Advance Trade VAT (4% CIFD) | ||||
AIT(Advance Income Tax) (5% CIFD) | ||||
Belgium | 7117.19.0090 | 4% | 21% |
|
Brazil | 7117.19.00 | 18% | 17% | Airport fee (50% (Storage fee + Handling fee)) |
Storage fee (1% CIFD) | ||||
Handling fee (US$0.015 per KG) | ||||
Declaration fee (BRL30.00) | ||||
IPI (12% CIF) | ||||
PIS PASEP COFINS tax (9.25% (CIF / (1 - 9.25))) | ||||
Bulgaria | 7117.19.0090 | 4% | 20% |
|
Canada | 7117.19.9000 | 9% | Depends on province | Excise (4%) |
Chile | 7117.19.90 | 6% | 19% |
|
China | 7117.19.00 | 17% | 17% |
|
Colombia | 7117.19.0000 | 15% | 16% |
|
Costa Rica | 7117.19.0090 | 14% | 13% | Golfito Tax (Tourism development tax) (18% CIFD) |
Law 6946 (National Emergency Law) (1% CIFD) | ||||
Croatia | 7117.19.0090 | 4% | 25% |
|
Cyprus | 7117.19.0090 | 4% | 18% |
|
Czech Republic | 7117.19.0090 | 4% | 21% |
|
Denmark | 7117.19.0090 | 4% | 25% |
|
Dominican Republic | 7117.19.00 | 20% | 18% | Luxury tax (20% CIF) |
Exchange Surcharge (13% CIF) | ||||
Ecuador | 7117.19.0000 | 30% | 12% | FodInfa (Children development fund) (0.5% CIF) |
Egypt | 7117.19.90 | 30% | 10% |
|
Estonia | 7117.19.0090 | 4% | 20% |
|
Finland | 7117.19.0090 | 4% | 24% |
|
France | 7117.19.0090 | 4% | 20% |
|
Germany | 7117.19.0090 | 4% | 19% |
|
Greece | 7117.19.0090 | 4% | 23% |
|
Guatemala | 7117.19.00 | 15% | 12% |
|
Hong Kong | 7117.19.00 | 0% | 0% |
|
Hungary | 7117.19.0090 | 4% | 27% |
|
India | 7117.19.90 | 10% | 0% | Landing charges (1% CIF) |
Countervailing duty (6% (CIFD + Landing charges)) | ||||
Additional Countervailing Duty (4% (Duty + Landing charges + Countervailing duty)) | ||||
Indonesia | 7117.19.9000 | 10% | 10% | Income tax (7.5% CIFD) |
| ||||
Ireland | 7117.19.0090 | 4% | 23% |
|
Israel | 7117.19.90 | 8% | 18% | Import port fee (50.31Import port fee, weight more 50 kg per shipment) |
Italy | 7117.19.0090 | 4% | 21% |
|
Japan | 7117.19.0905 | 4% | 5% | LVS (5%) |
Jordan | 7117.19.00 | 30% | 16% |
|
Kuwait | 7117.19.00 | 5% | 0% |
|
Latvia | 7117.19.0090 | 4% | 21% |
|
Lithuania | 7117.19.0090 | 4% | 21% |
|
Luxembourg | 7117.19.0090 | 4% | 15% |
|
Macau | 7117.19.00 | 0% | 0% |
|
Malaysia | 7117.19.000 | 0% | 0% |
|
Malta | 7117.19.0090 | 4% | 18% |
|
Mexico | 7117.19.99 | 15% | 16% | DTA (0.8% CIFD) |
Morocco | 7117.19.0000 | 3% | 20% | Parafiscal tax (0.25% CIF) |
Netherlands | 7117.19.0090 | 4% | 21% |
|
New Zealand | 7117.19.0009J | 5% | 15% | Import entry transaction fee (NZ$38.07) |
Nigeria | 7117.19.0000 | 20% | 5% |
|
Norway | 7117.19.00 | 0% | 25% |
|
Oman | 7117.19.00 | 5% | 0% |
|
Pakistan | 7117.19.00 | 10% | 0% |
|
Panama | 7117.19.00 | 10% | 7% |
|
Peru | 7117.19.0000 | 6% | 16% | Excise (0%) |
Municipal tax (2% (CIFD + Excise + Tariff surcharge)) | ||||
Philippines | 7117.19.20 | 10% | 12% |
|
Poland | 7117.19.0090 | 4% | 23% |
|
Portugal | 7117.19.0090 | 4% | 23% |
|
Qatar | 7117.19.00 | 5% | 0% |
|
Romania | 7117.19.0090 | 4% | 24% |
|
Russian Federation | 7117.19.0000 | 15%, subject to minimum of €4.00 per kg | 18% |
|
Saudi Arabia | 7117.19.00 | 5% | 0% |
|
Singapore | 7117.19.20 | 0% | 7% |
|
Slovakia | 7117.19.0090 | 4% | 20% |
|
Slovenia | 7117.19.0090 | 4% | 22% |
|
South Africa | 7117.19.8 | 20% | 14% |
|
South Korea | 7117.19.9000 | 0% | 10% |
|
Spain | 7117.19.0090 | 4% | 21% |
|
Sri Lanka | 7117.19. | 0% | 0% | PAL (Ports and Airport Levy) (5% CIF) |
Sweden | 7117.19.0090 | 4% | 25% |
|
Switzerland | 7117.19.00 | 0% + CHF233.00 per 100 kg | 8% |
|
Taiwan (ROC) | 7117.19.00005 | 0% | 5% | Trade promotion fee (0.04% CIF) |
Thailand | 7117.19.20000 | 20% | 7% |
|
Turkey | 7117.19.009029 | 4% | 18% |
|
United Arab Emirates | 7117.19.00 | 5% | 0% |
|
United Kingdom | 7117.19.0090 | 4% | 20% |
|
United States | 7117.19.9000 | 11% | Depends on state | Merchandize Processing Fee |
Venezuela | 7117.19.00 | 18% | 12% |
|
Vietnam | 7117.19.20 | 25% | 10% |
|
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