Morita tatami mat maker


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We have been exporting tatami since 2000
Products Material Export Our infomation
Tatami--With Border Material of Tatami Shipping cost
listUp date
About us
Tatami--Without border Surface material How to pack the tatami What's New
Tatami making Kit Internal material How to delivery your cargo The export record
Tokonoma(Alcove) Border
Compatibility test on
border and surface
Tie-up shop in Europe Our bank info
ZEN CUBE Free tatami sample request Tax when you receive Tatami Inquiry of us
ISUSZE "ZEN" Structure of tatami List of cost
Hint to make tax cheap
Japanese pages
Tokyo Motor Show 2001 Without border tatami color French pages
Price List Tatami layout
RE-USE-Tatami
Estimate request of tatami

Tax when you receive Tatami

Europe

Asia

North-America

South-America

Oceania

Africa

       

Hint to make tax cheap

Neither the sea mail nor air mail are to do prepaid to Japan as for local cost and the door delivery price.
When those cost is done in prepaid, the tariff expense and VAT are applied to the cost.
Content of local cost
Customs clearance cost Customs clearance trader's commission Harbors work price

   

Europe

Name of country
Red character is a country that exported.
Tariff rate of Tatami
Value added tax and other taxes
Total of tax paid when Tatami is received
Iceland
Free or 10% 24.5% 24.5% or 34.5%
Ireland
3.7% 21% 24.7%
Albania
15% 20% 35%
Andorra
Unknown Unknown Unknown
England
3.7% 17.5% 21.2%
Italy
3.7% 20% 23.7%
Ukraine
Maybe,5% 20% Maybe,25%
Estonia
3.7% 18% 21.7%
Austria
Free 10% 10%
The Netherlands
3.7% 19% 22.7%
Greece
3.7% 19% 22.7%
Croatia
11% 22% 33%
San Marino
Unknown Unknown Unknown
Switzerland
30 CHF/100 kg grs
7.6%
Sweden
3.7% 25% 28.7%
Spain
3.7% 16% 19.7%
The Slovak Republic
3.7% 19% 22.7%
Republic of Slovenia
3.7% 20% 23.7%
Republic of Serbia
10% 18% 28%
The Czech Republic
3.7% 19% 22.7%
Denmark
3.7% 25% 28.7%
Germany
3.7% 19% 22.7%
Norway
Free 25% 25%
Name of country
Red character is a country that exported.
Tariff rate of Tatami Value added tax and other taxes Total of tax paid when Tatami is received
Vatican
Unknown Unknown Unknown
Hungary
3.7% 20% 23.7%
Finland
3.7% 22% 25.7%
France
3.7% 19.6% 23.3%
Republic of Bulgaria
3.7% 20% 23.7%
Republic of Belarus
20% 18% 38%
Belgium
3.7% 21% 24.7%
Poland
3.7% 22% 25.7%
Bosnia-Herzegovina
10% 17% 27%
Portugal
3.7% 20% 23.7%
Former Yugoslav Republic of Macedonia
15% 18% 33%
Republic of Malta
3.7% 18% 21.7%
Principality of Monaco
Unknown Unknown Unknown
Republic of Moldova
5% 20% 25%
Customs value greater than EUR 1,000: 0.4% to a maximum of EUR 1800. Customs value
EUR 1,000 or less - EUR 4.00/transaction
Republic of Montenegro
Free 17% 17%
Republic of Latvia
3.7% 18% 21.7%
Republic of Lithuania
3.7% 18% 21.7%
Principality of Liechtenstein
Unknown Unknown Unknown
Romania
3.7% 19% 22.7%
Luxembourg
3.7% 15% 18.7%
Russian Federation
20% 18% 38%
The Customs Procedure Fee is based on the customs/consignment value, based on the following scale: Consignment value of 0 RUR to less than 200,000 RUR = Procedure Fee of 500 RUR; consignment value of 200,000 to 450,000 RUR = Fee of 1,000 RUR; consignment value of 450,000 to 1,200,000 RUR = Fee of 2,000 RUR; consignment value of 1,200,000 RUR to 2,500,000 RUR = Fee of 5,500 RUR; consignment value of 2,500,000 RUR to 5,000,000 RUR = Fee of 7,500 RUR; consignment value of 5,000,000 RUR to 10,000,000 RUR = Fee of 20,000 RUR; consignment value of 10,000,000 RUR to 30,000,000 RUR = Fee of 50,000; consignment value of 30,000,000 or greater = Fee of 100,000 RUR

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ASIA

Name of country
Red character is a country that exported.
Tariff rate of Tatami Value added tax and other taxes Total of tax paid when Tatami is received
Azerbaijan
15% 18% 33%
Afghanistan
Unknown Unknown Unknown
United Arab Emirates
5% Free 5%
Republic of Armenia
10% 20% 30%
Yemen
10% Consumption tax:10%
Production tax:10%
30%
Israel
12% Port:1.02%
VAT:15.5%
28.52%
Iraq
Unknown Unknown Unknown
Iran
Unknown Unknown Unknown
India
10%
NAME TAX RATE TAX NOTE
ADC 4% Basis of assessment is duty paid value.
Basis of assessment is (duty paid value + Addl/CVD).
This tax does not apply to goods which are both duty-free
and exempt from Addl/CVD. Goods which are duty-free
under preferential trade agreements may also be exempt
Ed Cess 1 3% Basis of assessment is aggregate duty.
The Education Cess is applied twice.
Basis of assessment for the first application is duty + ADDL_CVD.
Ed Cess 2 3% Basis of assessment is aggregate duty.
The Education Cess is applied twice.
Basis of assessment for the second application is
duty + ADDL_CVD + Ed Cess 1.
Indonesia
10% 10% 20%
Uzbekistan
30% Customs Fee:0.2%
VAT:20%
50%
Oman
5% Free 5%
Kazakstan
10% 13% 23%
Qatar
5% Free 5%
South Korea
8% 10% 18%
Cambodia
35% Custom Fee:15,000KHR per import declaretion.
VAT:10%
45% Plus 15,000KHR
Republic of Cyprus
3.7% 15% 18.7%
Kirghiz Republic
Unknown Unknown Unknown
Kuwait
5% Free 5%
Georgia
Free Custom Fee:60GEL each declaration
VAT:18%
18% Plus60GEL
Saudi Arabia
5% Port service Charge:
35 SAR/1000kg pt
5% plus Port service Charge:
35 SAR/1000kg pt
Syria
30% 17% 47%
Name of country
Red character is a country that exported.
Tariff rate of Tatami Value added tax and other taxes Total of tax paid when Tatami is received
Singapore
Free 7% 7%
Sri Lanka
28%
NAME TAX RATE TAX NOTE
CESS 20% or 30 LKR/kg,
whichever is higher
Unless otherwise stated, basis of assessment is
CIF value in Rupees plus 10% of CIF value in Rupees
PAL 3% Basis of assessment is aggregate duty. 
Basis of assessment is CIF value
SRL 1.5% Basis of assessment is cost, insurance and freight. 
Basis of assessment is Customs Duty + Surcharge + Excise
SUR 15% Basis of assessment is aggregate duty. 
Basis of assessment is Customs Duty.
VAT 15% Basis of assessment is duty paid value. 
VAT is calculated thus: [(CIF value + 10% of CIF value) +
Customs Duty + Surcharge + Cess + PAL + Excise] x rate of VAT;
or [({CIF value + 10% of CIF value} + Customs Duty + Surcharge + Cess + PAL) x
(1 + rate of Excise) x (rate of VAT)] divided by [1 - (rate of Excise x rate of VAT)]
Thailand
30% 7% 37%
Tajikistan
15% 20% 35%
China
9% 17% 26%
Turkmenistan
5%
NAME TAX RATE TAX NOTE
Customs Fee 0.2% Basis of assessment is duty paid value.
SCRMEC Fee 0.2% Basis of assessment is duty paid value.
VAT 15% Basis of assessment is duty paid value.
20.4%
Turkey
3.7% 18% 21.8%
Nepal
Unknown Unknown Unknown
Bahrain
5% Free 5%
Pakistan
20%
NAME TAX RATE TAX NOTE
Sales tax 16% Basis of assessment is cost, insurance and freight.
Surcharge 1% Basis of assessment is duty paid value.
Finance Bill of 2007, Section 22
WHT 2% Basis of assessment is cost, insurance and freight.
Tax under Section 148 of the Income Tax Ordinance, 2001.
Standard rate amended to 2% by the Finance Act of 2008;
rate for goods zero-rated for Sales Tax is 1% per the Finance Act of 2005.
Basis of assessment is generally "the value of the goods."
Basis of assessment for certain goods is "import value as increased by customs-duty,
Federal Excise Duty and sales tax, if any, levied thereon"
(see Second Schedule of the Income Tax Ordinance, 2001).
Bangladesh
12%
NAME TAX RATE TAX NOTE
AIT 3% Basis of assessment is cost, insurance and freight.
null
VAT 15% Basis of assessment is duty paid value.
Name of country
Red character is a country that exported.
Tariff rate of Tatami Value added tax and other taxes Total of tax paid when Tatami is received
East Timor
Unknown Unknown Unknown
Philippines
15%
NAME TAX RATE TAX NOTE
Import Fee See table: PHP 250 - up to PHP 250,000 (Dutiable value of shipment)
PHP 500 - over PHP 250,000 to 500,000 (Dutiable value of shipment)
PHP 750 - over PHP 500,000 to 750,000 (Dutiable value of shipment)
PHP 1,000 - over PHP 750,000 (Dutiable value of shipment).
VAT 12% Basis of assessment is
duty paid value.
Bhutan
Unknown Unknown Unknown
Brunei
Free Free Free
Vietnam
28% 5% 33%
Malaysia
Maybe,15% 10% Mybe,25%
Myanmar
Unknown Unknown Unknown
Maldives
Unknown Unknown Unknown
Mongolia
Unknown Unknown Unknown
Jordan
Free or 30% 16% 16% or 46%
Laos
30% Turnover Tax:
10% of duty paid value levied on most goods; 5% of duty paid value levied on goods considered essential to domestic production such as agricultural equipment, power tools, and construction equipment; fabric and cotton thread.
Lebanon
5%
NAME TAX RATE TAX NOTE
Muni 3.5% Basis of assessment is duty paid value.
Stamp 50000 LBP/each Each customs declaration
VAT 10% Basis of assessment is duty paid value.

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North-America

Name of country
Red character is a country that exported.
Tariff rate of Tatami Value added tax and other taxes Total of tax paid when Tatami is received

USA

Free--8%
NAME TAX RATE TAX NOTE
MPF 0.21% Basis of assessment is free on board.
Minimum fee - 25.00 USD; maximum fee - 485.00 USD.
Informal entries have a minimum fee of 2.00 USD.
The following are exempt: All goods of Israel, CBERA, CBTPA
and Least Developed Countries (A+);
Originating goods of Australia, Bahrain, Chile and NAFTA;
Originating and ISI goods of Singapore
(see General Note 25 (m) for ISI list); Originating (P)
and qualifying (P+) goods of CAFTA-DR;
Goods of chapter 98 other than 9802.00.60 and 9802.00.80.
HMF 0.125% Applies only to goods arriving by sea.
GST (PR Only) 7% Basis of assessment is free on board.
Applicable only in Puerto Rico. Foods and prescription medicines are exempt.
Antigua and Barbuda
Unknown Unknown Unknown
El Salvador
15% 13% 28%

Canada

7%
NAME TAX RATE TAX NOTE
GST 5% Basis of assessment is duty paid value.
GST is calculated on the Canadian dollar value of the goods, including duty and excise tax.
Not applied by the following provinces: New Brunswick, Newfoundland and Labrador, and Nova Scotia.
HST 13% Basis of assessment is duty paid value.
On commercial shipments, 5% is due at time of import and 8% is due on GST Return.
On non-commercial shipments, 13% is due at time of import.
Basis of assessment is duty paid value plus any applicable excise.
Applied only in New Brunswick, Newfoundland and Labrador, and Nova Scotia.
PST-BC 7% Basis of assessment is cost, insurance and freight.
Not applicable to commercial shipments.
Basis of assessment is duty paid value. Applied only in British Columbia.
PST-MB 7% Basis of assessment is cost, insurance and freight.
Not applicable to commercial shipments.
Basis of assessment is duty paid value. Applied only in Manitoba.
PST-ON 8% Basis of assessment is cost, insurance and freight.
Not applicable to commercial shipments.
Basis of assessment is duty paid value. Applied only in Ontario.
PST-PE 10% Basis of assessment is duty paid value.
Not applicable to commercial shipments.
Basis of assessment is duty paid value plus GST. Applied only in Prince Edward Island.
PST-QC 7.5% Basis of assessment is duty paid value.
Not applicable to commercial shipments.
Basis of assessment is duty paid value plus GST. Applied only in Quebec.
PST-SK 5% Basis of assessment is cost, insurance and freight.
Not applicable to commercial shipments.
Basis of assessment is duty paid value. Applied only Saskatchewan.
Cuba
Unknown Unknown Unknown
Guatemala
15% 12% 27%
Grenada
Unknown Unknown Unknown
Costa Rica
14%
NAME TAX RATE TAX NOTE
Sales Tax 13% Basis of assessment is duty paid value.
Surcharge Tax 1% Basis of assessment is cost, insurance and freight.
Jamaica
20%
NAME TAX RATE TAX NOTE
Enviro 0.5% Basis of assessment is cost, insurance and freight.
GCT 16.5% Basis of assessment is duty paid value.
SCF 0.3% Basis of assessment is cost, insurance and freight.
CUF 2% Basis of assessment is cost, insurance and freight.
St.Kitts&Nevis
Unknown Unknown Unknown
Saint Vincent and the Grenadines
Unknown Unknown Unknown
Saint Lucia
Unknown Unknown Unknown
Commonwealth of Dominica
Unknown Unknown Unknown
Name of country
Red character is a country that exported.
Tariff rate of Tatami Value added tax and other taxes Total of tax paid when Tatami is received
Dominican Republic
20%
NAME TAX RATE TAX NOTE
Customs Service Fee 0.4% Basis of assessment is duty paid value.
ITBIS 16% Basis of assessment is duty paid value.
Note: Products that are exempt from the ITBIS must be labeled 'Exento de ITBIS' (Exempt from ITBIS).
Trinidad and Tobago
20% 15% 35%
Nicaragua
19%
NAME TAX RATE TAX NOTE
Consular Fee Fee ranges from USD 20 to USD 50 depending on value of shipment.
Import Svc. 1 USD/t 1 USD/t or fraction thereof
VAT 15% Basis of assessment is duty paid value.
Haiti
15%
NAME TAX RATE TAX NOTE
CFGDCT 2% Basis of assessment is cost, insurance and freight.
ITA 2% Basis of assessment is duty paid value.
Deductible from importer's income tax
TCA 10% Basis of assessment is duty paid value.
VF 5% Basis of assessment is cost, insurance and freight.
Panama
15% I.T.B.M : 5% 20%
The Bahamas
Unknown Unknown Unknown
Barbados
Unknown Unknown Unknown
Belize
Unknown Unknown Unknown
Honduras
15% Sales : 12%

México

20%
NAME TAX RATE TAX NOTE
CPT 0.8% Basis of assessment is cost, insurance and freight.
Imports of inputs, machinery and equipment by "maquiladoras" and similar businesses possessing authorization from the Secretary of the Economy qualify for a reduced rate of 0.176% when they are destined for use in the production, transformation or repair of goods for re-export. Imports from Canada, Chile, Colombia, Costa Rica, El Salvador, Guatemala, Honduras, the United States and Venezuela are exempt. Importers of goods originating in the European Union, the European Free Trade Association (Iceland, Liechtenstein, Norway and Switzerland) and Israel have the option of paying a flat rate per import declaration as indicated in Article 49, Fraction IV of the "Ley Federal de Derechos". As of January 2002 this rate was 163.00 MXP per import declaration. Note: This rate of 0.8% reflects the minimum fee assessed by Mexican Customs. Customs has the discretion to determine the final rate levied on imports.
VAT 15% Basis of assessment is duty paid value.
Note: Goods imported into the Border Region qualify for a reduced VAT rate of 10%. If these items are shipped beyond the Border Region, the 5% difference will be assessed.

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South-America

Name of country
Red character is a country that exported
Tariff rate of Tatami Value added tax and other taxes Total of tax paid when Tatami is received
Argentina
12%
NAME TAX RATE TAX NOTE
APT 3% Basis of assessment is duty paid value.
Capital goods and goods for end use by the importer are exempt.
Cargo Handling For the Port of Buenos Aires: Containerized Cargo - US$3.00/ton; Solid Bulk Cargo (except for grains and byproducts thereof) -US$1.125/ton; Grains and Byproducts Thereof - US$0.64/ton; Liquid Bulk Cargo - US$0.195/ton.
CCS Usage Fee US$10 per import transaction
ISF 0.5% Basis of assessment is cost, insurance and freight.
Maximum Limit: c.i.f. value less than USD 10,000 = USD 50.00; c.i.f. value of USD 10,000 to USD 20,000 = USD 100.00; c.i.f. value of USD 20,001 to USD 30,000 = USD 200.00; c.i.f. value of USD 30,001 to USD 50,000 = USD 300.00; c.i.f. value of USD 50,001 to USD 100,000 = USD 400.00; c.i.f. value exceeding USD 100,000 = USD 500.00. Imports from Bolivia, Brazil, Chile, Paraguay and Uruguay are exempt
VAT 21% Basis of assessment is duty paid value.
Advanced VAT Complex Rate Advanced VAT levied according to the following table:
For VAT assessed at 21%: Registered importers - 10%
Non-registered importers - 12.7%
For VAT assessed at 10.5%:

Registered Importers - 5%
Non-registered importers – 5.8%
Base of assessment is duty paid value (c.i.f. value + duty + statistics fee).

Capital goods and goods for end use by the importer – exempt.
Uruguay
12%
NAME TAX RATE TAX NOTE
CF 2% Basis of assessment is duty paid value.
COFIS 3.6525% Basis of assessment is duty paid value.
Maximum of 3% assessed on duty paid value
plus an uplift of 21.75%.
For simplification, we use 3,6525% on DPV.
IC-BROU 2.5% Basis of assessment is duty paid value.
TSE Complex Rate Import Permit Fee assessed by Customs
according to the following table:
USD 500.00 to 1,000.00 - USD 12,00
USD 1.000.01 to 2,000.00 - USD 30,00
USD 2.000.01 to 8,000.00 - USD 48,00
USD 8.000.01 to 30,000.00 - USD 108,00
USD 30.000.01 to 100,000.00 - USD 240,00
At least US$ 100,00.01 - USD 600,00.
TSP 0.2% Basis of assessment is duty paid value.
Maximum US$ 50,00, assessed by Customs
VAT 23% Basis of assessment is duty paid value.
Ecuador
25%
NAME TAX RATE TAX NOTE
C. Inspection Fee From USD 180 to USD 375
C. Modernization Fee 0.1% Basis of assessment is duty paid value.
IC-BROU 2.5% Basis of assessment is duty paid value.
CORPEI FEE USD 5.00 0.025% of f.o.b. value for imports exceeding
USD 20,000 f.o.b.
Customs Control Fee USD40
Customs Guard Fee USD25
FDI 0.5% Basis of assessment is duty paid value.
VAT 12% Basis of assessment is duty paid value.
Guyana
20% 16% 36%
Colombia
20% 16% 36%
Name of country
Red character is a country that exported.
Tariff rate of Tatami Value added tax and other taxes Total of tax paid when Tatami is received
Suriname
Unknown Unknown Unknown
Chile
6%
NAME TAX RATE TAX NOTE
AIR 2% Basis of assessment is aggregate duty.
Assessed on imports via air cargo.
VAT 19% Basis of assessment is duty paid value.
Assessed on Duty Paid value plus other taxes, if applicable.
Paraguay
12%
NAME TAX RATE TAX NOTE
ADMIN 0.5% Basis of assessment is cost,
insurance and freight.

AIR 1% Basis of assessment is cost,
insurance and freight.
BROKER See table: Value
between - Fees; 1 PYG
and 10,000,000 PYG -
50,000 PYG,
plus an additional 2% of
customs value; 10,000,001
PYG and 50,000,000 PYG -
250,000 PYG, plus an
additional 1% of customs
value; 50,000,001 PYG and
100,000,000 PYG -
750,000 PYG, plus an additional
0.80% of customs value;
100,000,001 PYG and
250,000,001 PYG -
1,550,000 PYG, plus
an additional 0.50% of customs
value; 250,000,001 PYG
or more - 2,800,000 PYG,
plus an additional 0.30%
of customs value.
CONSUL USD 15 to USD 30
VAT 10% Basis of assessment is duty paid value.
Brazil
12%
NAME TAX RATE TAX NOTE
ICMS 18% Basis of assessment is duty paid value.
Standard rate: Minas Gerais, Parana, Rio de Janeiro and Sao Paulo (group 1) –
18%; all other states (group 2) –
17%. There are numerous exceptions to the standard rate.
The basis of assessment for the ICMS is obtained with the formula as follows:
BOA of ICMS =
(Duty paid value + IPI + PIS/Pasep + Cofins) * (100/100-ICMS rate)

IPI n/a
PIS_Pasep_Cofins 9.25% Basis of assessment is cost, insurance and freight.
9.25% is the combined rates for PIS/Pasep (1.65%) and
Cofins (7.6%). To assess the exact amount to be paid,
the following formulas must be used:
PIS/Pasep = c * (VA * X) and Cofins =
d * (VA * X), where X = {1 + e * [a + b * (1 + a)]} / [(1 - c – d) * (1 - e)},
VA = customs value, a = MFN rate,
b = IPI rate, c = PIS/Pasep rate, d = Cofins rate, e = ICMS rate.
SISCOMEX Complex Rate R$30.00 per Import Declaration,
plus a fee per additional item included
in the Declaration as indicated in the following table:
Additional Item - Fee Per Item 1st to 2nd -
R$10.00 3rd to 5th - R$8.00 6th to 10th -
R$6.00 11th to 20th - R$4.00 21st to 50th -
R$2.00 51st and over - R$1.00

Payable at the time the Import Declaration is registered.
Venezuela
Unknown Unknown Unknown
Peru
9%
NAME TAX RATE TAX NOTE
GST 17% Basis of assessment is duty paid value.
IPM 2% Basis of assessment is duty paid value.
Bolivia
10%
NAME TAX RATE TAX NOTE
C. Warehouse Fee 0.5% Basis of assessment is duty paid value.
Inspection Fee 1.95% Basis of assessment is free on board.
Transaction Tax 3% Basis of assessment is duty paid value.
VAT 14.94%

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Oceania

Name of country
Red character is a country that exported
Tariff rate of Tatami Value added tax and other taxes Total of tax paid when Tatami is received
Australia
Free GST:10%
Basis of assessment is duty paid value. 
Paid on the duty paid value plus freight andinsurance
10%
Kiribati
Unknown Unknown Unknown
Samoa
Unknown Unknown Unknown
Solomon Islands
Unknown Unknown Unknown
Tuvalu
Unknown Unknown Unknown
Tonga
Unknown Unknown Unknown
Nauru
Unknown Unknown Unknown
New Zealand
Free or 5%
NAME TAX RATE TAX NOTE
GST 12.5% Basis of assessment is duty paid value.
Assessed on duty paid value plus
any ALAC or HERA duties plus freight and insurance costs
IETF 28.75 NZD/each An Import Entry Transaction Fee of $28.75(GST inclusive) is
payable on every commercial import entry
and import declaration for goods with a duty
and GST liability of $50 or more.
This fee includes a biosecurity risk screening levy
of $4.00 collected by Customs on behalf
of the Ministry of Agriculture and Forestry (MAF).
Republic of Vanuatu
Unknown Unknown Unknown
Papua New Guinea
25% 10% 35%
Palau
Unknown Unknown Unknown
Fiji
27% 12.5% 39.5%
Marshall Islands
Unknown Unknown Unknown
Federated States of Micronesia
Unknown Unknown Unknown
New Caledonia
3.7% 19.6% 23.3%


Africa

Name of country
Red character is a country that exported
Tariff rate of Tatami Value added tax and other taxes Total of tax paid when Tatami is received
Algeria
30% 17% 47%
Angola
20% 10% 30%
Uganda
Unknown Unknown Unknown
Egypt
30% 10% 40%
Ethiopia
Unknown Unknown Unknown
Eritrea
Unknown Unknown Unknown
Ghana
20%
NAME TAX RATE TAX NOTE
DIF 1% Basis of assessment is cost, insurance and freight.
ECOWAS 0.5% Basis of assessment is cost, insurance and freight.
Imports from ECOWAS member countries are exempt
EDIF 0.5% Basis of assessment is cost, insurance and freight.
NHIL 2.5% Basis of assessment is cost, insurance and freight.
PF 1% Basis of assessment is cost, insurance and freight.
Applied to zero-rated goods,
except goods imported specifically for the educational,
health and agricultural sectors
VAT 12.5% Basis of assessment is duty paid value.
Withholding Tax 1% Basis of assessment is cost, insurance and freight.
The IRS will maintain a list of importers in good standing
who will be exempted from the Withholding Tax on Imports.
All other importers will have to pay the tax
which may be used as a tax credit to offset company taxes.
Cabo Verde
Unknown Unknown Unknown
Gabon
30%
NAME TAX RATE TAX NOTE
TCI 1% Community Tax on
all imports from CEMAC
1% Community Tax on
all imports from CEMAC
VAT 18% Basis of assessment is duty paid value.
Republic of Cameroon
Unknown Unknown Unknown
The Gambia
Unknown Unknown Unknown
Guinea
Unknown Unknown Unknown
Republic of Guinea-Bissau
Unknown Unknown Unknown
Kenya
25%
NAME TAX RATE TAX NOTE
IDF 2.25% Basis of assessment is cost, insurance and freight.
Payable on all commercial imports. Minimum fee KES 5,000.
Goods originating in EAC countries are exempt.
VAT 16% Basis of assessment is duty paid value.
Cote d'Ivoire
20%
NAME TAX RATE TAX NOTE
ECT 0.5% Basis of assessment is duty paid value.
0.5% of duty paid value levied on goods from non-ECOWAS members
Solidarity Tax 1% Basis of assessment is cost, insurance and freight.
Levied only on imports from non-UEMOA members
Statistical Tax 1% Basis of assessment is cost, insurance and freight.
VAT 18% Basis of assessment is duty paid value.
Union of the Comoros
Unknown Unknown Unknown
Name of country
Red character is a country that exported
Tariff rate of Tatami Value added tax and other taxes Total of tax paid when Tatami is received
Republic of the Congo
Unknown Unknown Unknown
Democratic Republic of the Congo
Unknown Unknown Unknown
Sao Tome and Principe
Unknown Unknown Unknown
Zambia
Unknown Unknown Unknown
Sierra Leone
Unknown Unknown Unknown
Djibouti
Unknown Unknown Unknown
Zimbabwe
Unknown Unknown Unknown
Sudan
Unknown Unknown Unknown
Swaziland
Unknown Unknown Unknown
Seychelles islands
Unknown Unknown Unknown
Republic of Equatorial Guinea
Unknown Unknown Unknown
Republic of Senegal
Unknown 18% Unknown
Somalia
Unknown Unknown Unknown
Tanzania
25%
NAME TAX RATE TAX NOTE
Inspection Fee 1.2% Basis of assessment is free on board.
All imported goods regardless of their value are
required to be inspected in the country.
A fee of 1.2% on FOB value is chargeable.
VAT 20% Basis of assessment is duty paid value.
Chad
Unknown Unknown Unknown
Centrafrique
Unknown Unknown Unknown
Tunisia
43%
NAME TAX RATE TAX NOTE
Customs Service Fee 3% Basis of assessment is duty paid value.
Prof. Comp. Tax 0.01 TND/value
VAT 18% Basis of assessment is duty paid value.
Adv. on R_C Tax 0.1 TND/value/sum
Togo
/td>
Unknown Unknown Unknown
Nigeria
Unknown 10% Unknown
Namibia
Unknown Unknown Unknown
Niger
Unknown Unknown Unknown
Burkina Faso
Unknown Unknown Unknown
Burundi
Unknown Unknown Unknown
Benin
Unknown Unknown Unknown
Botswana
Unknown Unknown Unknown
Republic of Madagascar
Unknown Unknown Unknown
Malawi
Unknown Unknown Unknown
Mali
Unknown Unknown Unknown
Republic of South Africa
20%
NAME TAX RATE TAX NOTE
VAT 14% Basis of assessment is free on board.
plus 10% uplift (110% FOB) plus duty plus excise
Wharfage Containers 6 m (20 ft) - ZAR 1540.20;
Containers 12 m (40 ft)- ZAR 3080.40

Republic of Mauritius
15%
NAME TAX RATE TAX NOTE
VAT 15% Basis of assessment is duty paid value.
Basis of assessment is the sum of (a) the customs value of the goods;
and (b) the customs duty and excise duty payable on the goods.
[Value Added Tax Act, Section 13]
Mauritania
Unknown 14% Unknown
Mozambique
Unknown 17% Unknown
Morocco
Unknown 20% Unknown
Libya
Unknown Unknown Unknown
Liberia
Unknown Unknown Unknown
Rwanda
Unknown Unknown Unknown
Lesotho
Unknown Unknown Unknown

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