CUSTOMS & EUST.
VAT = Value Added Tax (Country)
- United Kingdom (GB)
EUSt = Import VAT (on the value of goods including any customs duties)
- European Union (EU)
- Non-EU countries or EU exception areas
- United Kingdom (GB): For goods valued at 135 pounds or more, import VAT is charged upon import (not upon sale).
GST = Goods and Services Tax
- Canada
- USA
- Singapore
- Australia
- New Zealand
EU:
Goods purchased within the EU are not subject to any additional customs duties or import VAT upon import.
NON-EU COUNTRIES OR EU EXEMPT AREA:
Goods purchased outside the EU are generally subject to import VAT.
Bulgaria:
Import VAT of 20%
Great Britain:
VAT of 20%
Croatia:
Import VAT of 25%
Lithuania:
Import VAT of 21%
Malta:
Import VAT of 18%
Norway:
Import VAT of 25%
Romania:
Import VAT of 19%
Switzerland:
Import VAT currently 8.1% (as of 2024)
Example calculation (GB or Bulgaria) :
26.00 EUR (item price) + 4.99 EUR (shipping costs) = 30.99 EUR (customs value)
30.99 EUR (customs value) * 20% (VAT) equals 6.18 EUR = 37.17 EUR
WORLDWIDE
Mexico:
The tax allowance is $300 by land (year-round)
and $500 by air or sea (year-round).
Import VAT (standard tax rate) 16% and
a customs clearance fee (Derecho de Trámite Aduanero, DTA)
of 0.008% of the value of the goods is to be paid.
USA:
Individual states levy a sales tax.
This is regulated quite differently from state to state.
Many municipalities also levy a municipal sales tax surcharge.
Example California proposes a state sales tax of 7.25% and the municipality
another 2% on top.
The following states do not charge sales tax:
- Alaska
- Delaware
- Montana
- New Hampshire
- Oregon
Sales tax in the other states is between 5% and 9%.
Australia:
GST Standard Rate VAT standard rate is 10%
More information to follow...
