森田畳店－世界の”畳の関税率”と”付加価値税”

English

French

ホーム畳の輸出	輸出記録	お問い合わせから納品までの流れ	輸送費	関税率	畳の価格	畳表の見本	畳床の見本	縁の見本	畳表と縁の見本
畳メイキングキット	梱包	畳を敷く場所の寸法と畳の敷き方	イ草とわらの植物検疫情報	無料サンプル	リユース畳	English	French	森田畳店トップページ	当店概要

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%
モルドバ共和国	5%	20%	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%
ロシア連邦（ロシア）	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

▲このページの先頭へ

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

アラブ首長国連邦

Free

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

イラン・イスラム共和国

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%

20%

ウズベキスタン共和国

30%

Customs Fee:0.2%
VAT:20%

50%

オマーン国

Free

カザフスタン共和国

10%

13%

23%

カタール国

Free

大韓民国

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

クウェート国

Free

グルジア

Free

Custom Fee:60GEL each declaration
VAT:18%

18% Plus60GEL

サウジアラビア王国

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

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%

37%

タジキスタン共和国

15%

20%

35%

中華人民共和国

17%

26%

トルクメニスタン

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

バーレーン王国

Free

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

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

ブルネイ・ダルサラーム国

Free

ベトナム社会主義共和国

28%

33%

マレーシア

Maybe,15%

10%

Mybe,25%

ミャンマー連邦

Unknown

モルディブ共和国

Unknown

モンゴル国

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

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.

▲このページの先頭へ

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

エルサルバドル共和国

15%

13%

28%

カナダ

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

グアテマラ共和国

15%

12%

27%

グレナダ

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

セントビンセント及びグレナディーン諸島

Unknown

セントルシア

Unknown

ドミニカ国

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

バルバドス

Unknown

ベリーズ

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.

▲このページの先頭へ

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

チリ
共和国

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

ペルー
共和国

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

サモア独立国

Unknown

ソロモン諸島

Unknown

ツバル

Unknown

トンガ王国

Unknown

ナウル共和国

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

パプアニューギニア独立国

25%

10%

35%

パラオ共和国

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

ミクロネシア連邦

Unknown

ニューカレドニア

3.7%

19.6%

23.3%

▲このページの先頭へ

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

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

エリトリア国

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

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

ガンビア共和国

Unknown

ギニア共和国

Unknown

ギニアビサウ共和国

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

コンゴ共和国

Unknown

コンゴ民主共和国

Unknown

サントメ・プリンシペ民主共和国

Unknown

ザンビア共和国

Unknown

シエラレオネ共和国

Unknown

ジブチ共和国

Unknown

ジンバブエ共和国

Unknown

スーダン共和国

Unknown

スワジランド王国

Unknown

セーシェル共和国

Unknown

赤道ギニア共和国

Unknown

セネガル共和国

Unknown

18%

Unknown

ソマリア民主共和国

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

中央アフリカ共和国

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

ナイジェリア連邦共和国

Unknown

10%

Unknown

ナミビア共和国

Unknown

ニジェール共和国

Unknown

ブルキナファソ

Unknown

ブルンジ共和国

Unknown

ベナン共和国

Unknown

ボツワナ共和国

Unknown

マダガスカル共和国

Unknown

マラウイ共和国

Unknown

マリ共和国

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

リベリア共和国

Unknown

ルワンダ共和国

Unknown

レソト王国

Unknown

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