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HS commodity codes, import duty & tax rates and import restrictions for Books

Import
country
HS commodity
code
MFN duty
rate
Sales
tax
Additional duties &
taxes
Import
restrictions
Argentina 4901.99.00990A 0% 0%    
Australia 4901.99.9032 0% 10%
• 
Customs Service Fee (AU$55.20)
 
 
Austria 4901.99.0000 0% 10%    
Bangladesh 4901.99.90 5% 0%
• 
Advance Trade VAT (4% CIFD)
• 
AIT(Advance Income Tax) (5% CIFD)
 
 
Belgium 4901.99.0000 0% 6%    
Brazil 4901.99.00 0% 18%
• 
Airport fee (50% (Storage fee + Handling fee))
• 
Storage fee (1% CIFD)
• 
Handling fee (US$0.015 per KG)
• 
Declaration fee (BRL30.00)
• 
PIS PASEP COFINS tax (9.25% (CIF / (1 - 9.25)))
 
 
Bulgaria 4901.99.0000 0% 7%    
Canada 4901.99.0099 0% Depends on province    
Chile 4901.99.99 6% 19%    
China 4901.99.00 0% 13%    
Colombia 4901.99.9000 0% 0%    
Costa Rica 4901.99.0000 0% 0%
• 
Golfito Tax (Tourism development tax) (18% CIFD)
• 
Law 6946 (National Emergency Law) (1% CIFD)
 
 
Cyprus 4901.99.0000 0% 5%    
Czech Republic 4901.99.0000 0% 10%    
Denmark 4901.99.0000 0% 25%    
Dominican Republic 4901.99.00 0% 0%
• 
Exchange Surcharge (13% CIF)
 
 
Ecuador 4901.99.9000 0% 12%
• 
FodInfa (Children development fund) (0.5% CIF)
 
 
Egypt 4901.99. 5% 0%    
Estonia 4901.99.0000 0% 9%    
Finland 4901.99.0000 0% 9%    
France 4901.99.0000 0% 7%    
Germany 4901.99.0000 0% 7%    
Greece 4901.99.0000 0% 6.5%    
Guatemala 4901.99.00 0% 12%    
Hong Kong 4901.99.0000 0% 0%    
Hungary 4901.99.0000 0% 5%    
India 4901.99.00 10% 0%
• 
Landing charges (1% CIF)
• 
CESS (3% Countervailing duty)
• 
Education CESS (3% (Duty + Landing charges + Countervailing duty))
• 
Additional customs duty (4% (Duty + Landing charges + Countervailing duty))
 
 
Indonesia 4901.99.9000 0% 10%
• 
Income tax (7.5% CIFD)
 
 
Ireland 4901.99.0000 0% 0%    
Israel 4901.99.90 0% 18%
• 
Import port fee (50.31Import port fee, weight more 50 kg per shipment)
 
 
Italy 4901.99.0000 0% 4%    
Japan 4901.99.000 0% 5%    
Jordan 4901.99.00 0% 0%    
Kuwait 4901.99.19 0% 0%    
Latvia 4901.99.0000 0% 21%    
Lithuania 4901.99.0000 0% 9%    
Luxembourg 4901.99.0000 0% 6%    
Macau 4901.99.00 0% 0%    
Malaysia 4901.99.000 0% 0%    
Malta 4901.99.0000 0% 5%    
Mexico 4901.99.99 15% 0%
• 
DTA (0.08% CIFD)
 
 
Morocco 4901.99.9900 2.5% 0%
• 
Parafiscal tax (0.25% CIF)
 
 
Netherlands 4901.99.0000 0% 6%    
New Zealand 4901.99.0909C 0% 15%
• 
Import entry transaction fee (NZ$38.07)
 
 
Nigeria 4901.99.9000 0% 0%    
Norway 4901.99.04 0% 25%    
Pakistan 4901.99.90 0% 0%    
Panama 4901.99.90 0% 0%    
Peru 4901.99.9000 0% 16%
• 
Excise (0%)
• 
Municipal tax (2% (CIFD + Excise + Tariff surcharge))
 
 
Philippines 4901.99.10 0% 0%    
Poland 4901.99.0000 0% 0%    
Portugal 4901.99.0000 0% 6%    
Romania 4901.99.0000 0% 9%    
Russian Federation 4901.99.0000 0% 18%    
Saudi Arabia 4901.99.19 0% 0%    
Singapore 4901.99.90 0% 7%    
Slovakia 4901.99.0000 0% 10%    
Slovenia 4901.99.0000 0% 8.5%    
South Africa 4901.99.1 0% 14%    
South Korea 4901.99.9000 0% 0%    
Spain 4901.99.0000 0% 10%    
Sri Lanka 4901.99.10 0% 0%
• 
PAL (Ports and Airport Levy) (5% CIF)
 
 
Sweden 4901.99.0000 0% 6%    
Switzerland 4901.99.00 0% 8%    
Taiwan (ROC) 4901.99.90005 0% 5%
• 
Trade promotion fee (0.04% CIF)
 
 
Thailand 4901.99.90090 0% 7%    
Turkey 4901.99.009000 0% 8%
• 
Special consumption tax (20% CIFD)
 
 
United Arab Emirates 4901.99.19 0% 0%    
United Kingdom 4901.99.0000 0% 5%    
United States 4901.99.0093 0% Depends on state
• 
Merchandize Processing Fee ()
 
 
Venezuela 4901.99.90 0% 12%    
Vietnam 4901.99.90 5% 5%    
Books was classified as Books, Movies & Music → Books → Books - More than 48 pages each (excluding covers) Edit classification 

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