Overview

Import duty and taxes are due when importing goods into Australia whether by a private individual or a commercial entity. The valuation method is FOB (Free on Board), which means that the import duty payable is calculated exclusively on the value of the imported goods. In addition to duty, imports are subject to other taxes and charges such as sales tax(GST) and Customs Service Fee.

Sales Tax

GST applies to most imported goods, with a few exemptions. The main exemptions are for certain foodstuffs, some medical aids and imports that qualify for certain duty concessions. GST is applied at 10% of the Value of the Taxable Importation (VoTI), which is the sum of the customs value (CV), any duty payable, the cost of freight and insurance, and any Wine Equalisation Tax (If applicable).

Minimum Thresholds
Imports with a FOB value, i.e. product value excluding shipping and insurance cost, up to AU$ 1,000 are exempt from duty, GST and Import Processing Charge.

Other Taxes and Customs Fees

Import Processing Charge is applicable on all imports where the goods’ value is higher than AU$1,000. The amount depends on the mode of entry and the type of import declaration. The charges are as follows:

For imports with a FOB value between A$1,000 and 10,000:

  • By air, sea, or post and an electronic import declaration – A$50.00
  • By air, sea or post and a documentary import declaration – A$90.00

For imports with a FOB value greater than A$10,000:

  • By air or post and an electronic/documentary import declaration – A$152.00
  • By sea and an electronic/documentary import declaration – A$192.00

Wine Equalisation Tax(WET) is a 29% levy on wines and other alcoholic beverages.
Luxury Car Tax(LCT) is a 33% levy on certain motor vehicles with a value above a specified threshold.

Local Customs Office and Contacts
More information on import declaration procedures and import restrictions can be found at Australian Customs and Border Protection Service.

Overview

Import duty and taxes are due when importing goods into South Korea whether by a private individual or a commercial entity. The valuation method is CIF (Cost, Insurance, and Freight), which means that the import duty and taxes payable are calculated on the complete shipping value, which includes the cost of the imported goods, the cost of freight, and the cost of insurance. In addition to duty, imports are subject to sales tax, education tax, STRD tax, transportation tax, special consumption tax, and in some cases to liquor tax.

Sales Tax

VAT is levied on imports at a standard rate of 10% on the sum of the CIF value, duty, and other taxes if applicable.

Minimum thresholds

Imports with a CIF value up to KRW 150,000 are exempt from duty and VAT.

Other Taxes and Customs Fees

  • Special consumption tax is charged on certain products as ad valorem at rates between 5% and 20% of the sum of the CIF value and duty. It can also be specific, i.e. charged per unit of measure
  • STRD (Special Tax for Rural Development) is charged on certain products at 10% of the Special Consumption Tax.
  • Transportation tax is charged on some products based on quantity.
  • Liquor tax is charged on alcoholic beverages at a rate between 5% and 72% of the sum of the CIF value and duty. It can also be specific. I.e. charged per kg.
  • Education tax is charged at rates between 10% and 30% based on the Special Consumption Tax, or Liquor tax, or Transportation tax, whichever is applicable.

Local Customs Office and Contacts

More information on import declaration procedures and import restrictions can be found at South Korea customs website

Overview

Import duty and taxes are due when importing goods into China whether by a private individual or a commercial entity. The valuation method is CIF (Cost, Insurance, and Freight), which means that the import duty and taxes payable are calculated on the complete shipping value, which includes the cost of the imported goods, the cost of freight, and the cost of insurance. In addition to duty, imports are subject to consumption tax and sales tax (VAT).

1) Cross-Border e-Commerce regime:

In two circumstances can this regime apply

a) goods purchased from merchants registered in China’s cross-border e-commerce network, or

b) goods purchased from any overseas merchant AND shipped by a courier company that is able to present three required documents (commercial invoice, airway bill, and proof of payment), and who can take legal responsibility for the import.

Personal imports of these types, with a customs value (CIF value) up to CNY 2,000, and where the accumulated transaction value has not passed the personal annual limit of CNY 20,000, are exempt from import duty and subject to 70% of the applicable VAT and Consumption Tax rate. Imports which exceed these limits will be subject to all duties and taxes. NB: Only products in the positive list (i.e. a list of products approved by China’s Ministry of Finance) can be imported under this regime.

2) Parcel Tax regime:

all other personal imports, including goods purchased from overseas e-tailers that are not licensed to sell in China’s cross-border e-commerce network, with a product value (FOB value) up to CNY 1,000 are subject to parcel tax. Parcel Tax is a flat rate that combines duty, VAT and Consumption tax. Parcel tax is assessed on the dutiable value of the goods, which is predetermined amount assigned by China customs to different products, rather than on the product value (with certain exceptions). Imports which exceed this limit are subject to all duties and taxes.

Sales Tax

Good imported into China are subject to VAT at a standard rate of 17%, or a reduced rate of 13% on certain products, calculated over the CIF value plus any applicable duty and consumption tax.

Minimum thresholds

Duty and VAT are only charged when together they account for more than RMB 50; otherwise the import is exempt from both.

Local Customs Office and Contracts

More information on import declaration procedures and import restrictions can be found at the Chinese Customs website.

Overview

Import duty and taxes are due when importing goods into China whether by a private individual or a commercial entity. The valuation method is CIF (Cost, Insurance, and Freight), which means that the import duty and taxes payable are calculated on the complete shipping value, which includes the cost of the imported goods, the cost of freight, and the cost of insurance. Some duties are specific, i.e. based on quantity. In addition to duty, imports are also subject to Consumption Tax, Excise, and other taxes on fuel products.

Sales Tax

Consumption tax is levied on imports at a standard rate of 8% calculated on the sum of the CIF value and duty.

Minimum thresholds

For imports into Japan, there are minimum thresholds below which duty and Consumption Tax are waived.

Duty is not charged if:

  • the CIF value, i.e. the sum of the value of the goods, shipping, and insurance cost, does not exceed JPY10,000.
  • the amount of consumption tax payable does not exceed JPY100.

NB: The duty and consumption tax exemption does not apply to imports of the following products: leather goods, leather footwear, and knitted apparel.

Local Customs Office and Contracts

More information on import declaration procedures and import restrictions can be found at the Japanese Customs.

Import duties and taxes are applicable to all items produced from outside the European Union. Any goods imported from within the European Union are free of duty and taxes. This applies to both businesses and individuals.

United Kingdom calculates charges based on Duty and VAT (Value Added Tax) as a percentage of the value of CIF (Cost Insurance and Freight).

Tariffs in the UK use the EC (European Commission) Regulations. The EC regulations are shared with all European Union countries. The percentage of Duty and VAT is determined by the classification of the goods being imported - there are around 14,000 different classifications. UK customs have minimum thresholds where duty and VAT are not charged. The minimum threshold for duty free import is the following:

a) When the amount of duty payable is less then £9, or

b) The value of the goods doesn’t exceed £135. The minimum threshold for VAT free import is the following, when the value of the goods doesn’t exceed £15.

When importing the UK the receiver may be asked to provide a VAT statement detailing the value of the goods being imported. All shipments sent by Ship2Anywhere are classified as DDU (Delivery Duty Unpaid). This means it is the responsibility of the receiver to pay any customs charges if applicable, e.g. duty and tax.

When sending personal goods to the UK from overseas the goods may be duty and VAT exempt if you are bringing back goods you have personally owned in the UK. You will need to complete a C3 form to apply for tax concessions this can be downloaded here. For more information on importing personal goods into the UK read the following article http://www.hmrc.gov.uk/customs/post/sending.htm#5

All shipments are subject to import duty and taxes when imported from outside the EU, this applies to private and commercial. Duty is calculated on the total value of the goods, shipping, and insurance. Germany customs offer a minimum threshold for duty and tax. If the total value of the goods does not exceed €150 duty will not be charged, If the value of the goods is below €22 VAT will not be charged. If the value of the item is below €5 both duty and VAT are not charged. When importing and or exporting within Germany as a commercial entity you are required to have an Economic Operator Registration and Identification (EORI) number. This was introduced after September 11, 2001, and is used as a mechanism to establish a secure trade. The same EORI number can be used throughout all European Union (EU) countries.

Germany customs are known to have very stringent customs procedures, when sending anything to Germany it is highly advised you do extra research make sure all rules and regulations are followed. E.g. double check all shipping documents are 100% correctly completed, if any information is missing or incorrectly entered the shipment may be rejected and returned to origin.

If you are looking to ship personal and household items to Germany it is possible to import them duty-free however you must meet the following criteria.

  • You have left your previous residence
  • Have lived in the country of origin for at least 12 consecutive months
  • Planning to become an official resident in Germany
  • Goods are intended for personal usage
  • Complete a C3 Customs form

All shipments are subject to import duty and taxes when imported from outside the EU, this applies to private and commercial shipments. Duty is calculated ad valorem rate (a percentage) on the value of the goods, shipping and insurance. Other items are charges at a specific rate per piece or weight. Further some selected items are charges at a compound rate which is a combination of ad valorem and specific rate.

France has a minimum threshold for duty and tax, anything with a total of goods not exceeding €22 will be duty and vat exempt. Anything with a total of goods between €22 and €150 will be duty exempt, however VAT will still apply.

French customs also charge excise duties on luxury goods. These include perfume, tobacco, alcohol and more.

France requires all entities importing or exporting commercial shipmates have an Economic Operator Registration and Identification (EORI) number. This was introduced after September 11 2001 and is used as a mechanism to establish secure trade. The same EORI number can be used throughout all European Union (EU) countries.

France has strict import poli

All shipments being imported into Italy from outside the EU are subject to duty and taxes, Duty and tax are applicable to both private and commercial shipments. The duty calculation is based on the total value of the goods, shipping, and insurance.

Italian Customs have a minimum threshold where duty and tax are not applicable. If the total value of the goods being imported does not exceed €150 duty is not charged, if the total value of the goods being imported does not exceed €22 VAT is not charged

Like other European Union countries, excise duty is payable on tobacco and alcohol.

There are a number of import restrictions in Italy. This includes but is not limited to the following.

  • Textiles
  • Foodstuffs
  • Food Colourings
  • Drugs
  • Animal Products
  • Plants
  • Seeds
  • Alcohol
  • Cosmetics
  • Toiletries

If you are looking to ship any of the above it is highly advised the receiver speaks with the Ministry of Trade to confirm import regulations.

If any certificates are required for customs clearance purposes they must be in the Italian language.

Italy participates in the European Union and as a result the European Union free trade agreements.