HS commodity codes, import duty & tax rates and import restrictions for Lighting fixtures
| Import country |
HS commodity code |
MFN duty rate |
Sales tax |
Additional duties & taxes |
Import restrictions |
|---|---|---|---|---|---|
| Argentina | 7326.90.90900X | 18% | 0% | ||
| Australia | 7326.90.9059 | 5% | 10% |
• Customs Service Fee (AU$55.20) |
|
| Austria | 7326.90.9890 | 2.7% | 20% | ||
| Bangladesh | 7326.90.90 | 25% | 15% |
• Regulatory Duty (RD) (5% (CIFD + Supplementary Duty (SD)))• Advance Trade VAT (4% CIFD)• AIT(Advance Income Tax) (5% CIFD) |
|
| Belgium | 7326.90.9890 | 2.7% | 21% | ||
| Brazil | 7326.90.90 | 18% | 18% |
• Airport fee (50% (Storage fee + Handling fee))• Storage fee (1% CIFD)• Handling fee (US$0.015 per KG)• Declaration fee (BRL30.00)• IPI (5% CIF)• PIS PASEP COFINS tax (9.25% (CIF / (1 - 9.25))) |
|
| Bulgaria | 7326.90.9890 | 2.7% | 20% | ||
| Canada | 7326.90.9099 | 6.5% | Depends on province | ||
| Chile | 7326.90.00 | 6% | 19% | ||
| China | 7326.90.90 | 8% | 17% | ||
| Colombia | 7326.90.9000 | 5% | 16% | ||
| Costa Rica | 7326.90.0090 | 0% | 13% |
• Golfito Tax (Tourism development tax) (18% CIFD)• Law 6946 (National Emergency Law) (1% CIFD) |
|
| Cyprus | 7326.90.9890 | 2.7% | 18% | ||
| Czech Republic | 7326.90.9890 | 2.7% | 21% | ||
| Denmark | 7326.90.9890 | 2.7% | 25% | ||
| Dominican Republic | 7326.90.90 | 20% | 18% |
• Exchange Surcharge (13% CIF) |
|
| Ecuador | 7326.90.9000 | 20% | 12% |
• FodInfa (Children development fund) (0.5% CIF) |
|
| Egypt | 7326.90.90 | 30% | 10% | ||
| Estonia | 7326.90.9890 | 2.7% | 20% | ||
| Finland | 7326.90.9890 | 2.7% | 24% | ||
| France | 7326.90.9890 | 2.7% | 19.6% | ||
| Germany | 7326.90.9890 | 2.7% | 19% | ||
| Greece | 7326.90.9890 | 2.7% | 23% | ||
| Guatemala | 7326.90.00 | 0% | 12% | ||
| Hong Kong | 7326.90.9890 | 0% | 0% | ||
| Hungary | 7326.90.9890 | 2.7% | 27% | ||
| India | 7326.90.99 | 10% | 0% |
• Landing charges (1% CIF)• Countervailing duty (10% (CIFD + Landing charges))• CESS (3% Countervailing duty)• Education CESS (3% (Duty + Landing charges + Countervailing duty))• Additional customs duty (4% (Duty + Landing charges + Countervailing duty)) |
|
| Indonesia | 7326.90.9990 | 7.5% | 10% |
• Income tax (7.5% CIFD) |
|
| Ireland | 7326.90.9890 | 2.7% | 23% | ||
| Israel | 7326.90.99 | 10% | 17% |
• Purchase Tax (NIS457.00 per pcs)• Import port fee (50.31Import port fee, weight more 50 kg per shipment) |
|
| Italy | 7326.90.9890 | 2.7% | 21% | ||
| Japan | 7326.90.090 | 0% | 5% | ||
| Jordan | 7326.90.90 | 20% | 16% | ||
| Kuwait | 7326.90.99 | 5% | 0% | ||
| Latvia | 7326.90.9890 | 2.7% | 21% | ||
| Lithuania | 7326.90.9890 | 2.7% | 21% | ||
| Luxembourg | 7326.90.9890 | 2.7% | 15% | ||
| Macau | 7326.90.00 | 0% | 0% | ||
| Malaysia | 7326.90.900 | 5% | 10% | ||
| Malta | 7326.90.9890 | 2.7% | 18% | ||
| Mexico | 7326.90.99 | 0% | 16% |
• DTA (0.08% CIFD) |
|
| Morocco | 7326.90.1190 | 17.5% | 20% |
• Parafiscal tax (0.25% CIF) |
|
| Netherlands | 7326.90.9890 | 2.7% | 21% | ||
| New Zealand | 7326.90.0929L | 5% | 15% |
• Import entry transaction fee (NZ$38.07) |
|
| Nigeria | 7326.90.9099 | 20% | 5% | ||
| Norway | 7326.90.00 | 0% | 25% | ||
| Pakistan | 7326.90.50 | 20% | 0% | ||
| Panama | 7326.90.90 | 10% | 7% | ||
| Peru | 7326.90.9000 | 0% | 16% |
• Excise (0%)• Municipal tax (2% (CIFD + Excise + Tariff surcharge)) |
|
| Philippines | 7326.90.90 | 15% | 12% | ||
| Poland | 7326.90.9890 | 2.7% | 23% | ||
| Portugal | 7326.90.9890 | 2.7% | 23% | ||
| Romania | 7326.90.9890 | 2.7% | 24% | ||
| Russian Federation | 7326.90.9809 | 15% | 18% | ||
| Saudi Arabia | 7326.90.99 | 5% | 0% | ||
| Singapore | 7326.90.99 | 0% | 7% | ||
| Slovakia | 7326.90.9890 | 2.7% | 20% | ||
| Slovenia | 7326.90.9890 | 2.7% | 20% | ||
| South Africa | 7326.90.907 | 0% | 14% | ||
| South Korea | 7326.90.9000 | 8% | 10% | ||
| Spain | 7326.90.9890 | 2.7% | 21% | ||
| Sri Lanka | 7326.90.90 | 15% | 12% |
• PAL (Ports and Airport Levy) (5% CIF) |
|
| Sweden | 7326.90.9890 | 2.7% | 25% | ||
| Switzerland | 7326.90.23 | 0% + CHF23.00 per 100 kg | 8% | ||
| Taiwan (ROC) | 7326.90.90906 | 6.2% | 5% |
• Trade promotion fee (0.04% CIF) |
|
| Thailand | 7326.90.99090 | 10% | 7% | ||
| Turkey | 7326.90.980000 | 2.7% | 18% | ||
| United Arab Emirates | 7326.90.99 | 5% | 0% | ||
| United Kingdom | 7326.90.9890 | 2.7% | 20% | ||
| United States | 7326.90.8588 | 2.9% | Depends on state |
• Merchandize Processing Fee () |
|
| Venezuela | 7326.90.00 | 15% | 12% | ||
| Vietnam | 7326.90.99 | 10% | 0% |