Each country has specific duties and tax regulations that necessitate compliance. Therefore, this document provides you with a comprehensive guideline of the custom clearance rates and the regulations for each of the countries. Below is a compilation of custom duty rates and their regulations from multiple partner countries:
- Australia
- Brunei
- Cambodia
- Europe
- Hongkong
- Indonesia
- Malaysia
- New Zealand
- Philippines
- Saudi Arabia
- Singapore
- South Korea
- Taiwan
- Thailand
- United Kingdom
- United States
- Vietnam
1. Australia
Product Category | Item Restriction | Maximum item in a Parcel | Import Duty | VAT/SST | Income Tax |
---|---|---|---|---|---|
Fashion & accessories | 5% | 10% | |||
Shoes | Wood or plant material | 5% | 10% | ||
Bag & Purse | Wood or plant material | 5% | 10% | ||
Gadget & accessories | Wood or plant material | 5% | 10% | ||
Health & Beauty | 5% | 10% | |||
Media, music and book | 5% | 10% | |||
Mother & baby | 5% | 10% | |||
Pet supplies | Require import permits | 5% | 10% | ||
Sports & outdoors | 5% | 10% | |||
Stationary & craft | Wooden items | 5% | 10% | ||
Toys & games | Any plants/wood materials used | 5% | 10% | ||
Travel & luggage | 5% | 10% | |||
Food & supplements | 5% | 10% | |||
Bedding & bath | 5% | 10% | |||
Cameras & drones | 5% | 10% | |||
Computers & laptops | 5% | 10% | |||
Electronic accessories | 5% | 10% | |||
Furniture & organisation | 5% | 10% | |||
Motors | 5% | 10% | |||
Outdoor & garden | 5% | 10% | |||
Documents and letters | 5% | 10% |
Total Item FOB Value = Item FOB Price * Item Qty
[Total Item FOB Value * Import Duty] + [VAT/SST * [Total Item CIF Value + Import Duty]]
2. Brunei
Product Category | Item Restriction | Maximum Item in a Parcel | Import Duty | VAT/SST | Income Tax |
---|---|---|---|---|---|
Fashion & accessories | 5% | – | |||
Shoes | 5% | – | |||
Bag & Purse | 5% | – | |||
Gadget & accessories | 5% | – | |||
Health & Beauty | 5% | – | |||
Media, music and book | 5% | – | |||
Mother & baby | 5% | – | |||
Pet supplies | 5% | – | |||
Sports & outdoors | 5% | – | |||
Stationary & craft | 5% | – | |||
Toys & games | 5% | – | |||
Travel & luggage | 5% | – | |||
Food & supplements | 5% | – | |||
Bedding & bath | 5% | – | |||
Cameras & drones | 5% | – | |||
Computers & laptops | 5% | – | |||
Electronic accessories | 5% | – | |||
Furniture & organisation | 5% | – | |||
Motors | 5% | – | |||
Outdoor & garden | 5% | – | |||
Documents and letters | 5% | – |
Item Value (Local Currency) * Import Duty
3. Cambodia
Product Category | Item Restriction | Maximum item in a Parcel | Import Duty | VAT/SST | Income Tax |
---|---|---|---|---|---|
Fashion & Accessories | 0%-35% | 10% | |||
Shoes | 0%-35% | 10% | |||
Bag & Purse | 0%-35% | 10% | |||
Gadget & Accessories | 0%-35% | 10% | |||
Health & Beauty | 0%-35% | 10% | |||
Media, Music & Book | 0%-35% | 10% | |||
Mother & Baby | 0%-35% | 10% | |||
Pet Supplies | 0%-35% | 10% | |||
Sports & Outdoors | 0%-35% | 10% | |||
Stationery & Craft | 0%-35% | 10% | |||
Toys & Games | 0%-35% | 10% | |||
Travel & Luggage | 0%-35% | 10% | |||
Food & Supplements | 0%-35% | 10% | |||
Bedding & Bath | 0%-35% | 10% | |||
Cameras & Drones | 0%-35% | 10% | |||
Computers & Laptops | 0%-35% | 10% | |||
Electronics Accessories | 0%-35% | 10% | |||
Furniture & Organization | 0%-35% | 10% | |||
Motors | 0%-35% | 10% | |||
Outdoor & Garden | 0%-35% | 10% | |||
Documents & Letter | 0%-35% | 10% |
Duty 0-35% from the value + VAT 10% from the value
USD 50
4. Europe
Product Category | Item Restriction | Maximum item in a Parcel | Duty & Tax | Income Tax |
---|---|---|---|---|
Fashion & Accessories | 25% | |||
Shoes | 25% | |||
Bag & Purse | 25% | |||
Gadget & Accessories | 25% | |||
Health & Beauty | 25% | |||
Mother & Baby | 25% | |||
Pet Supplies | 25% | |||
Sports & Outdoors | 25% | |||
Stationery & Craft | 25% | |||
Toys & Games | 25% | |||
Travel & Luggage | 25% | |||
Food & Supplements | 25% | |||
Bedding & Bath | 25% | |||
Cameras & Drones | 25% | |||
Computers & Laptops | 25% | |||
Electronics Accessories | 25% | |||
Furniture & Organization | 25% | |||
Motors | 25% | |||
Outdoor & Garden | 25% | |||
Documents & Letter | 25% |
For parcels to the EU, If the customer provides a valid and uncoded IOSS, duty or VAT prepay is not needed; If the customer doesn’t have IOSS, they need to prepay a certain amount to cover every shipment (e.g. €500 to €1000).
Notes: IOSS is an electronic portal the EU has introduced where you can register to get a single VAT
IOSS ID number that applies to distance sales in all 27 EU countries. It will simplify the process by
enabling you to collect, declare and account for VAT and pay your bill directly to the EU Tax Authorities
via a periodic tax return (for goods up to the value of €150).
5. Hongkong
Product Category | Item Restriction | Maximum item in a Parcel | Import Duty | VAT/SST | Income Tax |
---|---|---|---|---|---|
Fashion & Accessories | 0% | 0% | 0% | ||
Shoes | 0% | 0% | 0% | ||
Bag & Purse | 0% | 0% | 0% | ||
Gadget & Accessories | 0% | 0% | 0% | ||
Health & Beauty | 0% | 0% | 0% | ||
Media, Music & Book | 0% | 0% | 0% | ||
Mother & Baby | 0% | 0% | 0% | ||
Pet Supplies | 0% | 0% | 0% | ||
Sports & Outdoors | 0% | 0% | 0% | ||
Stationery & Craft | 0% | 0% | 0% | ||
Toys & Games | 0% | 0% | 0% | ||
Travel & Luggage | 0% | 0% | 0% | ||
Food & Supplements | 0% | 0% | 0% | ||
Bedding & Bath | 0% | 0% | 0% | ||
Cameras & Drones | 0% | 0% | 0% | ||
Computers & Laptops | 0% | 0% | 0% | ||
Electronics Accessories | 0% | 0% | 0% | ||
Furniture & Organization | 0% | 0% | 0% | ||
Motors | 0% | 0% | 0% | ||
Outdoor & Garden | 0% | 0% | 0% | ||
Documents & Letter | 0% | 0% | 0% |
6. Indonesia
Product Category | Item Restriction | Maximum item in a Parcel | Import Duty | VAT/SST | Income Tax |
---|---|---|---|---|---|
Fashion & accessories | 5 | 20% | 11% | 10% | |
Shoes | 2 | 30% | 11% | 10% | |
Bag & purse | 5 | 25% | 11% | 10% | |
Gadget & accessories | 2 | 7.5% | 11% | 10% | |
Health & beauty | 5 | 7.5% | 11% | 10% | |
Media, music and books | 5 | 7.5% | 11% | 10% | |
Mother & baby | 5 | 7.5% | 11% | 10% | |
Pet supplies | 5 | 7.5% | 11% | 10% | |
Sports & Outdoors | 5 | 7.5% | 11% | 10% | |
Stationary & craft | 5 | 7.5% | 11% | 10% | |
Toys & games | 5 | 7.5% | 11% | 10% | |
Travel & luggage | 5 | 7.5% | 11% | 10% | |
Food & supplements | 5 | 7.5% | 11% | 10% | |
Bedding & bath | 5 | 7.5% | 11% | 10% | |
Cameras & drones | 5 | 7.5% | 11% | 10% | |
Computers & laptops | 5 | 7.5% | 11% | 10% | |
Electronic accessories | 5 | 7.5% | 11% | 10% | |
Furniture & organisation | 5 | 7.5% | 11% | 10% | |
Motors | 5 | 7.5% | 11% | 10% | |
Outdoor & garden | 5 | 7.5% | 11% | 10% | |
Documents & letters | 5 | 7.5% | 11% | 10% |
Total Item Value = Item Price * Item Qty
[Total Item Value * Import Duty Rate] + [VAT/SST * [Total Item Value + Import Duty]] + [Income Tax * [Total Item Value + Import Duty]]
7. Malaysia
Product Category | Item Restriction | Maximum item in a Parcel | Import Duty | VAT/SST | Income Tax |
---|---|---|---|---|---|
Fashion & accessories | 0% | 10% | 0% | ||
Shoes | 0% | 10% | 0% | ||
Bag & purse | 0% | 10% | 0% | ||
Gadget & accessories | 0% | 5% | 0% | ||
Health & beauty | 0% | 5% | 0% | ||
Media, music and books | 0% | 0% | 0% | ||
Mother & baby | 0% | 0% | 0% | ||
Pet supplies | 0% | 0% | 0% | ||
Sports & Outdoors | 0% | 10% | 0% | ||
Stationary & craft | 25% | 10% | 0% | ||
Toys & games | 0% | 10% | 0% | ||
Travel & luggage | 0% | 10% | 0% | ||
Food & supplements | 0% | 5% | 0% | ||
Bedding & bath | 0% | 10% | 0% | ||
Cameras & drones | 0% | 5% | 0% | ||
Computers & laptops | 0% | 5% | 0% | ||
Electronic accessories | 0% | 5% | 0% | ||
Furniture & organisation | 0% | 10% | 0% | ||
Motors | 0% | 10% | 0% | ||
Outdoor & garden | 0% | 10% | 0% | ||
Documents & letters | 0% | 10% | 0% |
[Total Item Value * Import Duty] + [VAT/SST * [Total Item Value + Import Duty]]
Note : Total Item Value (CIF) = Item Price * Item Qty
8. New Zealand
Product Category | Item Restriction | Maximum item in a Parcel | Import Duty | VAT/SST | Income Tax | Freight GST |
---|---|---|---|---|---|---|
Fashion & Accessories | 0%-1% | 15% | 15% | |||
Shoes | 0%-1% | 15% | 15% | |||
Bag & Purse | 0%-1% | 15% | 15% | |||
Gadget & Accessories | 0%-1% | 15% | 15% | |||
Health & Beauty | 0%-1% | 15% | 15% | |||
Media, Music & Book | 0%-1% | 15% | 15% | |||
Mother & Baby | 0%-1% | 15% | 15% | |||
Pet Supplies | 0%-1% | 15% | 15% | |||
Sports & Outdoors | 0%-1% | 15% | 15% | |||
Stationery & Craft | 0%-1% | 15% | 15% | |||
Toys & Games | 0%-1% | 15% | 15% | |||
Travel & Luggage | 0%-1% | 15% | 15% | |||
Food & Supplements | 0%-1% | 15% | 15% | |||
Bedding & Bath | 0%-1% | 15% | 15% | |||
Cameras & Drones | 0%-1% | 15% | 15% | |||
Computers & Laptops | 0%-1% | 15% | 15% | |||
Electronics Accessories | 0%-1% | 15% | 15% | |||
Furniture & Organization | 0%-1% | 15% | 15% | |||
Motors | 0%-1% | 15% | 15% | |||
Outdoor & Garden | 0%-1% | 15% | 15% | |||
Documents & Letter | 0%-1% | 15% | 15% |
- Duty – 0% – 1% from value = Duty Amount
- GST = Duty + GST @ 15% = GST Amount
- Freight = Freight Value + 15% = Freight Rates / GST Freight
- Total to pay = Duty Amount + GST Amount + GST Freight
9. Philippines
Product Category | Item Restriction | Maximum item in a Parcel | Import Duty | VAT/SST | Income Tax |
---|---|---|---|---|---|
Fashion & accessories | 15% | 7% | 0% | ||
Shoes | 15% | 7% | 0% | ||
Bag & purse | 15% | 7% | 0% | ||
Gadget & accessories | 0% | 7% | 0% | ||
Health & beauty | 7% | 7% | 0% | ||
Media, music and books | 5% | 7% | 0% | ||
Mother & baby | 10% | 7% | 0% | ||
Pet supplies | 35% | 7% | 0% | ||
Sports & Outdoors | 15% | 7% | 0% | ||
Stationary & craft | 7% | 7% | 0% | ||
Toys & games | 10% | 7% | 0% | ||
Travel & luggage | 15% | 7% | 0% | ||
Food & supplements | 35% | 7% | 0% | ||
Bedding & bath | 7% | 7% | 0% | ||
Cameras & drones | 0% | 7% | 0% | ||
Computers & laptops | 0% | 7% | 0% | ||
Electronic accessories | 0% | 7% | 0% | ||
Furniture & organisation | 7% | 7% | 0% | ||
Motors | 15% | 7% | 0% | ||
Outdoor & garden | 7% | 7% | 0% | ||
Documents & letters | 7% | 7% | 0% |
CIF Value + ER+ CUD + BFee +Docs Stamp +VAT
ER – Exchange Rate from USD to PHP
CUD – Customs Duty
B-Fee- Brokers Fee
Docs Stamp
VAT- 12%
10. Saudi Arabia
Product Category | Item Restriction | Maximum Item in a Parcel | Import Duty | VAT/SST | Income Tax |
---|---|---|---|---|---|
Live animals | Sheep and goats (other than for breeding) | 7% | 15% | 0% | |
Fresh or chilled tomatoes | 15% | 15% | 0% | ||
Onions for food (green or dry crust) | 15% | 15% | 0% | ||
Eggplant | 10% | 15% | 0% | ||
Frozen tilapia fish | 6% | 15% | 0% | ||
Grape & orange juice | Without added sugar/sweetener | 15% | 15% | 0% | |
Concentrated guava and carrot juice | Without added sugar/sweetener | 5% | 15% | 0% | |
Mother & Baby | 10% | 15% | 0% | ||
Magnesium oxide | 15% | 15% | 0% | ||
Phosphoric acid | 5,5% | 15% | 0% | ||
Freon and central air conditioners | 15% | 15% | 0% | ||
Car chassis | With driver’s cabin; radiators, and parts | 15% | 15% | 0% | |
Travel & Luggage | 15% | 15% | 0% | ||
Others | 35% | 15% | 0% |
Declared value*5%
Tax rate is 15%,
Tax =declared value *15%
11. Singapore
Product Category | Item Restriction | Maximum item in a Parcel | Import Duty | VAT/SST | Income Tax |
---|---|---|---|---|---|
Fashion & accessories | – | – | 0% | 8% | 0% |
Shoes | – | – | 0% | 8% | 0% |
Bag & purse | – | – | 0% | 8% | 0% |
Gadget & accessories | – | – | 0% | 8% | 0% |
Health & beauty | – | – | 0% | 8% | 0% |
Media, music and books | – | – | 0% | 8% | 0% |
Mother & baby | – | – | 0% | 8% | 0% |
Pet supplies | – | – | 0% | 8% | 0% |
Sports & Outdoors | – | – | 0% | 8% | 0% |
Stationary & craft | – | – | 0% | 8% | 0% |
Toys & games | – | – | 0% | 8% | 0% |
Travel & luggage | – | – | 0% | 8% | 0% |
Food & supplements | – | – | 0% | 8% | 0% |
Bedding & bath | – | – | 0% | 8% | 0% |
Cameras & drones | – | – | 0% | 8% | 0% |
Computers & laptops | – | – | 0% | 8% | 0% |
Electronic accessories | – | – | 0% | 8% | 0% |
Furniture & organisation | – | – | 0% | 8% | 0% |
Motors | – | – | 0% | 8% | 0% |
Outdoor & garden | – | – | 0% | 8% | 0% |
Documents & letters | – | – | 0% | 8% | 0% |
Duty (C) = total value * duty
(D)= C*SST
GST= C+D
12. South Korea
Product Category | Item Restriction | Maximum item in a Parcel | Import Duty | VAT/SST | Income Tax |
---|---|---|---|---|---|
Fashion & Accessories | 0-37.5% | 10% | |||
Shoes | 0-37.5% | 10% | |||
Bag & Purse | 0-37.5% | 10% | |||
Gadget & Accessories | 0-37.5% | 10% | |||
Health & Beauty | Restricted | 0-37.5% | 10% | ||
Media, Music & Book | 0%-37.5% | 10% | |||
Mother & Baby | 0%-37.5% | 10% | |||
Pet Supplies | 0%-37.5% | 10% | |||
Sports & Outdoors | 0%-37.5% | 10% | |||
Stationery & Craft | 0%-37.5% | 10% | |||
Toys & Games | 0%-37.5% | 10% | |||
Travel & Luggage | 0%-37.5% | 10% | |||
Food & Supplements | 0%-37.5% | 10% | |||
Bedding & Bath | 0%-37.5% | 10% | |||
Cameras & Drones | 0%-37.5% | 10% | |||
Computers & Laptops | 0%-37.5% | 10% | |||
Electronics Accessories | 0%-37.5% | 10% | |||
Furniture & Organization | 0%-37.5% | 10% | |||
Motors | 0%-37.5% | 10% | |||
Outdoor & Garden | 0%-37.5% | 10% | |||
Documents & Letter | 0%-37.5% | 10% |
≤ KRW 196 000
13. Taiwan
Product Category | Item Restriction | Maximum item in a Parcel | Import Duty | VAT/SST | Income Tax |
---|---|---|---|---|---|
Fashion & accessories | 0% | 5% | 0% | ||
Shoes | 0% | 5% | 0% | ||
Bag & purse | 0% | 5% | 0% | ||
Gadget & accessories | 0% | 5% | 0% | ||
Health & beauty | For health suppelement 6 kgs/consignee (Max. 3 variants. 12 pcs/variant) | 0% | 5% | 0% | |
Media, music and books | 0% | 5% | 0% | ||
Mother & baby | 0% | 5% | 0% | ||
Pet supplies | Restricted | 0% | 5% | 0% | |
Sports & Outdoors | 0% | 5% | 0% | ||
Stationary & craft | 0% | 5% | 0% | ||
Toys & games | 0% | 5% | 0% | ||
Travel & luggage | 0% | 5% | 0% | ||
Food & supplements | 0% | 5% | 0% | ||
Bedding & bath | 0% | 5% | 0% | ||
Cameras & drones | 0% | 5% | 0% | ||
Computers & laptops | 0% | 5% | 0% | ||
Electronic accessories | 0% | 5% | 0% | ||
Furniture & organisation | 0% | 5% | 0% | ||
Motors | 0% | 5% | 0% | ||
Outdoor & garden | 0% | 5% | 0% | ||
Documents & letters | 0% | 5% | 0% |
Duty (C) = CIF * duty
(Tax)= C* VAT
Duty & Tax= C+D
14. Thailand
Product Category | Item Restriction | Maximum item in a Parcel | Import Duty | VAT/SST | Income Tax |
---|---|---|---|---|---|
Fashion & accessories | % | 20% | 0% | ||
Shoes | 0% | 30% | 0% | ||
Bag & purse | 5% | 10% | 0% | ||
Gadget & accessories | Restrcition (TISI) | 40% | 10% | 0% | |
Health & beauty | Prohibited | 30% | 10% | 0% | |
Media, music and books | 0% | 10% | 0% | ||
Mother & baby | Prohibited | 30% | 10% | 0% | |
Pet supplies | Department of Livestock Development | 10% | 10% | 0% | |
Sports & Outdoors | 30% | 10% | 0% | ||
Stationary & craft | 5% | 10% | 0% | ||
Toys & games | Restricted (TISI) | 10% | 10% | 0% | |
Travel & luggage | 2 | 20% | 10% | 0% | |
Food & supplements | 5 | 30% | 10% | 0% | |
Bedding & bath | 30% | 10% | 0% | ||
Cameras & drones | 40% | 10% | 0% | ||
Computers & laptops | 40% | 10% | 0% | ||
Electronic accessories | 40% | 10% | 0% | ||
Furniture & organisation | 30% | 10% | 0% | ||
Motors | 40% | 10% | 0% | ||
Outdoor & garden | 20% | 10% | 0% | ||
Documents & letters | 0% | 10% | 0% |
[Total Item Value * Import Duty] + [VAT/SST * [Total Item Value + Import Duty]]
Total Item Value = Item Price * Item Qty
15. United Kingdom
Product Category | Item Restriction | Maximum item in a Parcel | Duty & Tax | Income Tax |
---|---|---|---|---|
Fashion & Accessories | 25% | |||
Shoes | 25% | |||
Bag & Purse | 25% | |||
Gadget & Accessories | 25% | |||
Health & Beauty | Restricted | 25% | ||
Media, Music & Book | 25% | |||
Mother & Baby | 25% | |||
Pet Supplies | 25% | |||
Travel & Luggage | 25% | |||
Food & Supplements | 25% | |||
Bedding & Bath | 25% | |||
Cameras & Drones | 25% | |||
Computers & Laptops | 25% | |||
Electronics Accessories | 25% | |||
Furniture & Organization | 25% | |||
Motors | 25% | |||
Outdoor & Garden | 25% | |||
Documents & Letter | 25% |
Total Item Value = (Item Price * Item Qty) + Insurance + Freight Cost
[Total Item Value * Import Duty] + [VAT/SST * [Total Item Value + Import
Duty]]
16. United States
Product Category | Item Restriction | Maximum item in a Parcel | Import Duty | VAT/SST | Income Tax |
---|---|---|---|---|---|
Fashion & Accessories | 7% | ||||
Shoes | 7% | ||||
Bag & Purse | 7% | ||||
Gadget & Accessories | 7% | ||||
Health & Beauty | Restricted | 7% | |||
Media, Music & Book | 7% | ||||
Mother & Baby | 7% | ||||
Pet Supplies | 7% | ||||
Sports & Outdoors | 7% | ||||
Stationery & Craft | 7% | ||||
Toys & Games | 7% | ||||
Travel & Luggage | 7% | ||||
Food & Supplements | 7% | ||||
Bedding & Bath | 7% | ||||
Cameras & Drones | 7% | ||||
Computers & Laptops | 7% | ||||
Electronics Accessories | 7% | ||||
Furniture & Organization | 7% | ||||
Motors | 7% | ||||
Outdoor & Garden | 7% | ||||
Documents & Letter | 7% |
Item Value (Local Currency) * Import Duty
- The necessary documents for clearance will comprise shipping paperwork, * including a signed POA, a photocopy of your ID, evidence of your social security, and commercial invoices. You may also incur additional formal entry fees and import tax/duty charges under local customs regulations.
- It is essential to provide a clear and detailed description of the parcels. It is to prevent the need for a physical inspection.
17. Vietnam
Product Category | Item Restriction | Maximum item in a Parcel | Import Duty | VAT/SST | Income Tax |
---|---|---|---|---|---|
Fashion & Accessories | 15-25% | 10% | |||
Shoes | 15-25% | 10% | |||
Bag & Purse | 15-25% | 10% | |||
Gadget & Accessories | 15-25% | 10% | |||
Health & Beauty | 15-25% | 10% | |||
Media, Music & Book | 15-25% | 10% | |||
Mother & Baby | 15-25% | 10% | |||
Pet Supplies | 15-25% | 10% | |||
Sports & Outdoors | 15-25% | 10% | |||
Stationery & Craft | 15-25% | 10% | |||
Toys & Games | 15-25% | 10% | |||
Travel & Luggage | 15-25% | 10% | |||
Food & Supplements | 15-25% | 10% | |||
Bedding & Bath | 15-25% | 10% | |||
Cameras & Drones | 15-25% | 10% | |||
Computers & Laptops | 15-25% | 10% | |||
Electronics Accessories | 15-25% | 10% | |||
Furniture & Organization | 15-25% | 10% | |||
Motors | 15-25% | 10% | |||
Outdoor & Garden | 15-25% | 10% | |||
Documents & Letter | 15-25% | 10% |
[Total value of the imported products + SCT (if any) + EPT (if any)] x tax rate =
Import Tax