TATAMI, The Tatami is exported from Japan. MORITA tatami mat makerJapanese English pageEnglish French pageFrench
畳の輸出-畳の海外販売-export of tatami
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このページは畳の輸出、関税率表ページです。
関税率表

ヨーロッパ アジア 北アメリカ 南アメリカ オセアニア アフリカ
畳の輸出トップ 関税率トップ 植物検疫情報 価格トップ 御見積もりトップ 森田畳店トップ
          
ヨーロッパ
国名
赤字は輸出経験国
畳の関税率 付加価値税率と
その他の税率
畳を受け取る時に発生する税率
(関税率+付加価値税率)
アイスランド共和国 Free or 10% 24.5% 24.5% or 34.5%
アイルランド 3.7% 21% 24.7%
アルバニア共和国 15% 20% 35%
アンドラ公国 Unknown Unknown Unknown
グレートブリテン及び
北アイルランド連合王国(英国)
3.7% 17.5% 21.2%
イタリア共和国 3.7% 20% 23.7%
ウクライナ Maybe,5% 20% Maybe,25%
エストニア共和国 3.7% 18% 21.7%
オーストリア共和国 Free 10% 10%
オランダ王国 3.7% 19% 22.7%
ギリシャ共和国 3.7% 19% 22.7%
クロアチア共和国 11% 22% 33%
サンマリノ共和国 Unknown Unknown Unknown
スイス連邦
30 CHF/100 kg grs
7.6%
スウェーデン王国 3.7% 25% 28.7%
スペイン 3.7% 16% 19.7%
スロバキア共和国 3.7% 19% 22.7%
スロベニア共和国 3.7% 20% 23.7%
セルビア共和国 10% 18% 28%
チェコ共和国 3.7% 19% 22.7%
デンマーク王国 3.7% 25% 28.7%
ドイツ連邦共和国 3.7% 19% 22.7%
ノルウェー王国 Free 25% 25%
バチカン市国 Unknown Unknown Unknown
ハンガリー共和国 3.7% 20% 23.7%
フィンランド共和国 3.7% 22% 25.7%
フランス共和国 3.7% 19.6% 23.3%
ブルガリア共和国 3.7% 20% 23.7%
ベラルーシ共和国 20% 18% 38%
ベルギー王国 3.7% 21% 24.7%
ポーランド共和国 3.7% 22% 25.7%
ボスニア・ヘルツェゴビナ 10% 17% 27%
ポルトガル共和国 3.7% 20% 23.7%
マケドニア旧ユーゴスラビア共和国 15% 18% 33%
マルタ共和国 3.7% 18% 21.7%
モナコ公国 Unknown Unknown Unknown
モルドバ共和国 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
モンテネグロ共和国 Free 17% 17%
ラトビア共和国 3.7% 18% 21.7%
リトアニア共和国 3.7% 18% 21.7%
リヒテンシュタイン公国 Unknown Unknown Unknown
ルーマニア 3.7% 19% 22.7%
ルクセンブルク大公国 3.7% 15% 18.7%
ロシア連邦(ロシア) 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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アジア
国名
赤字は輸出経験国
畳の関税率 付加価値税率と
その他の税率
畳を受け取る時に発生する税率
(関税率+付加価値税率)
アゼルバイジャン共和国 15% 18% 33%
アフガニスタン・イスラム共和国 Unknown Unknown Unknown
アラブ首長国連邦 5% Free 5%
アルメニア共和国 10% 20% 30%
イエメン共和国 10% Consumption tax:10%
Production tax:10%
30%
イスラエル国 12% Port:1.02%
VAT:15.5%
28.52%
イラク共和国 Unknown Unknown Unknown
イラン・イスラム共和国 Unknown Unknown Unknown
インド 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.
インドネシア共和国 10% 10% 20%
ウズベキスタン共和国 30% Customs Fee:0.2%
VAT:20%
50%
オマーン国 5% Free 5%
カザフスタン共和国 10% 13% 23%
カタール国 5% Free 5%
大韓民国 8% 10% 18%
カンボジア王国 35% Custom Fee:15,000KHR per import declaretion.
VAT:10%
45% Plus 15,000KHR
キプロス共和国 3.7% 15% 18.7%
キルギス共和国 Unknown Unknown Unknown
クウェート国 5% Free 5%
グルジア Free Custom Fee:60GEL each declaration
VAT:18%
18% Plus60GEL
サウジアラビア王国 5% Port service Charge:
35 SAR/1000kg pt
5% plus Port service Charge:
35 SAR/1000kg pt
シリア・アラブ共和国 30% 17% 47%
シンガポール共和国 Free 7% 7%
スリランカ民主社会主義共和国 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)]
タイ王国 30% 7% 37%
タジキスタン共和国 15% 20% 35%
中華人民共和国 9% 17% 26%
トルクメニスタン 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%
トルコ共和国 3.7% 18% 21.8%
ネパール Unknown Unknown Unknown
バーレーン王国 5% Free 5%
パキスタン・イスラム共和国 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).
バングラデシュ人民共和国 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.
東ティモール民主共和国 Unknown Unknown Unknown
フィリピン共和国 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.
ブータン王国 Unknown Unknown Unknown
ブルネイ・ダルサラーム国 Free Free Free
ベトナム社会主義共和国 28% 5% 33%
マレーシア Maybe,15% 10% Mybe,25%
ミャンマー連邦 Unknown Unknown Unknown
モルディブ共和国 Unknown Unknown Unknown
モンゴル国 Unknown Unknown Unknown
ヨルダン・ハシェミット王国 Free or 30% 16% 16% or 46%
ラオス人民民主共和国 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.
レバノン共和国 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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北アメリカ
国名
赤字は輸出経験国
畳の関税率 付加価値税率と
その他の税率
畳を受け取る時に発生する税率
(関税率+付加価値税率)
アメリカ合衆国(米国) 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.
アンティグア・バーブーダ Unknown Unknown Unknown
エルサルバドル共和国 15% 13% 28%
カナダ 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.
キューバ共和国 Unknown Unknown Unknown
グアテマラ共和国 15% 12% 27%
グレナダ Unknown Unknown Unknown
コスタリカ共和国 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.
ジャマイカ 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.
セントクリストファー・ネーヴィス Unknown Unknown Unknown
セントビンセント及びグレナディーン諸島 Unknown Unknown Unknown
セントルシア Unknown Unknown Unknown
ドミニカ国 Unknown Unknown Unknown
ドミニカ共和国 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).
トリニダード・トバゴ共和国 20% 15% 35%
ニカラグア共和国 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.
ハイチ共和国 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.
パナマ共和国 15% I.T.B.M : 5% 20%
バハマ国 Unknown Unknown Unknown
バルバドス Unknown Unknown Unknown
ベリーズ Unknown Unknown Unknown
ホンジュラス共和国 15% Sales : 12%
メキシコ合衆国 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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南アメリカ
国名
赤字は輸出経験国
畳の関税率 付加価値税率 畳を受け取る時に発生する税率
(関税率+付加価値税率)
アルゼンチン共和国 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 窶骭€ 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 窶骭€ exempt.
ウルグアイ
東方共和国
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.
エクアドル
共和国
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.
ガイアナ
共和国
20% 16% 36%
コロンビア
共和国
20% 16% 36%
スリナム
共和国
Unknown Unknown Unknown
チリ
共和国
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.
パラグアイ
共和国
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.
ブラジル
連邦共和国
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) 窶骭€
18%; all other states (group 2) 窶骭€
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 窶骭€ 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.
ベネズエラ・ボリバル共和国 Unknown Unknown Unknown
ペルー
共和国
9%
NAME TAX RATE TAX NOTE
GST 17% Basis of assessment is duty paid value.
IPM 2% Basis of assessment is duty paid value.
ボリビア
共和国
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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オセアニア
国名
赤字は輸出経験国
畳の関税率 付加価値税率 畳を受け取る時に発生する税率
(関税率+付加価値税率)
オーストラリア連邦 Free GST:10%
Basis of assessment is duty paid value. 
Paid on the duty paid value plus freight andinsurance
10%
キリバス共和国 Unknown Unknown Unknown
サモア独立国 Unknown Unknown Unknown
ソロモン諸島 Unknown Unknown Unknown
ツバル Unknown Unknown Unknown
トンガ王国 Unknown Unknown Unknown
ナウル共和国 Unknown Unknown Unknown
ニュージーランド 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).
バヌアツ共和国 Unknown Unknown Unknown
パプアニューギニア独立国 25% 10% 35%
パラオ共和国 Unknown Unknown Unknown
フィジー諸島共和国 27% 12.5% 39.5%
マーシャル諸島共和国 Unknown Unknown Unknown
ミクロネシア連邦 Unknown Unknown Unknown
ニューカレドニア 3.7% 19.6% 23.3%

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アフリカ
国名
赤字は輸出経験国
畳の関税率 付加価値税率 畳を受け取る時に発生する税率
(関税率+付加価値税率)
アルジェリア民主人民共和国 30% 17% 47%
アンゴラ共和国 20% 10% 30%
ウガンダ共和国 Unknown Unknown Unknown
エジプト・アラブ共和国 30% 10% 40%
エチオピア連邦民主共和国 Unknown Unknown Unknown
エリトリア国 Unknown Unknown Unknown
ガーナ共和国 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.
カーボヴェルデ共和国 Unknown Unknown Unknown
ガボン共和国 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.
カメルーン共和国 Unknown Unknown Unknown
ガンビア共和国 Unknown Unknown Unknown
ギニア共和国 Unknown Unknown Unknown
ギニアビサウ共和国 Unknown Unknown Unknown
ケニア共和国 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.
コートジボワール共和国 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.
コモロ連合 Unknown Unknown Unknown
コンゴ共和国 Unknown Unknown Unknown
コンゴ民主共和国 Unknown Unknown Unknown
サントメ・プリンシペ民主共和国 Unknown Unknown Unknown
ザンビア共和国 Unknown Unknown Unknown
シエラレオネ共和国 Unknown Unknown Unknown
ジブチ共和国 Unknown Unknown Unknown
ジンバブエ共和国 Unknown Unknown Unknown
スーダン共和国 Unknown Unknown Unknown
スワジランド王国 Unknown Unknown Unknown
セーシェル共和国 Unknown Unknown Unknown
赤道ギニア共和国 Unknown Unknown Unknown
セネガル共和国 Unknown 18% Unknown
ソマリア民主共和国 Unknown Unknown Unknown
タンザニア連合共和国 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.
チャド共和国 Unknown Unknown Unknown
中央アフリカ共和国 Unknown Unknown Unknown
チュニジア共和国 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
トーゴ共和国 Unknown Unknown Unknown
ナイジェリア連邦共和国 Unknown 10% Unknown
ナミビア共和国 Unknown Unknown Unknown
ニジェール共和国 Unknown Unknown Unknown
ブルキナファソ Unknown Unknown Unknown
ブルンジ共和国 Unknown Unknown Unknown
ベナン共和国 Unknown Unknown Unknown
ボツワナ共和国 Unknown Unknown Unknown
マダガスカル共和国 Unknown Unknown Unknown
マラウイ共和国 Unknown Unknown Unknown
マリ共和国 Unknown Unknown Unknown
南アフリカ共和国 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

モーリシャス共和国 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]
モーリタニア・イスラム共和国 Unknown 14% Unknown
モザンビーク共和国 Unknown 17% Unknown
モロッコ王国 Unknown 20% Unknown
大リビア・アラブ社会主義人民
ジャマーヒリーヤ国
Unknown Unknown Unknown
リベリア共和国 Unknown Unknown Unknown
ルワンダ共和国 Unknown Unknown Unknown
レソト王国 Unknown Unknown Unknown

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