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

Import
country
HS commodity
code
MFN duty
rate
Sales
tax
Additional duties &
taxes
Import
restrictions
Argentina 9304.00.00900W 20% 0%    
Australia 9304.00.0007 0% 10%
• 
Customs Service Fee (AU$55.20)
 
 
Austria 9304.00.0000 3.2% 20%    
Bangladesh 9304.00.90 25% 15%
• 
Supplementary Duty (SD) (100% CIFD)
• 
Regulatory Duty (RD) (5% (CIFD + Supplementary Duty (SD)))
• 
Advance Trade VAT (4% CIFD)
• 
AIT(Advance Income Tax) (5% CIFD)
 
 
Belgium 9304.00.0000 3.2% 21%    
Brazil 9304.00.00 20% 18%
• 
Airport fee (50% (Storage fee + Handling fee))
• 
Storage fee (1% CIFD)
• 
Handling fee (US$0.015 per KG)
• 
Declaration fee (BRL30.00)
• 
IPI (45% CIF)
• 
PIS PASEP COFINS tax (9.25% (CIF / (1 - 9.25)))
 
 
Bulgaria 9304.00.0000 3.2% 20%    
Canada 9304.00.9090 7% Depends on province    
Chile 9304.00.00 6% 19%
• 
Luxury tax (15% CIFD)
 
 
China 9304.00.00 13% 17%    
Colombia 9304.00.9000 10% 16%    
Costa Rica 9304.00.0090 14% 13%
• 
Law 6946 (National Emergency Law) (1% CIFD)
 
 
Cyprus 9304.00.0000 3.2% 18%    
Czech Republic 9304.00.0000 3.2% 21%    
Denmark 9304.00.0000 3.2% 25%    
Dominican Republic 9304.00.90 20% 18%
• 
Exchange Surcharge (13% CIF)
 
 
Ecuador 9304.00.9000 20% 12%
• 
FodInfa (Children development fund) (0.5% CIF)
• 
ICE (Consumption Tax) (300% CIFD)
 
 
Egypt 9304.00. 30% 10%    
Estonia 9304.00.0000 3.2% 20%    
Finland 9304.00.0000 3.2% 24%    
France 9304.00.0000 3.2% 19.6%    
Germany 9304.00.0000 3.2% 19%    
Greece 9304.00.0000 3.2% 23%    
Guatemala 9304.00.00 15% 12%    
Hong Kong 9304.00.0000 0% 0%    
Hungary 9304.00.0000 3.2% 27%    
India 9304.00.00 10% 0%
• 
Landing charges (1% CIF)
• 
Countervailing duty (12% (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 9304.00.9000 15% 10%
• 
Income tax (7.5% CIFD)
 
 
Ireland 9304.00.0000 3.2% 23%    
Israel 9304.00.00 20% 18%
• 
Import port fee (50.31Import port fee, weight more 50 kg per shipment)
 
 
Italy 9304.00.0000 3.2% 21%    
Japan 9304.00.0005 5.4% 5%
• 
LVS (5%)
 
 
Jordan 9304.00.00 30% 16%    
Kuwait 9304.00.90 5% 0%    
Latvia 9304.00.0000 3.2% 21%    
Lithuania 9304.00.0000 3.2% 21%    
Luxembourg 9304.00.0000 3.2% 15%    
Macau 9304.00.00 0% 0%    
Malaysia 9304.00.000 30% 10%    
Malta 9304.00.0000 3.2% 18%    
Mexico 9304.00.99 15% 16%
• 
DTA (0.08% CIFD)
 
 
Morocco 9304.00.0010 2.5% 20%
• 
Parafiscal tax (0.25% CIF)
 
 
Netherlands 9304.00.0000 3.2% 21%    
New Zealand 9304.00.1802E 0% 15%
• 
Import entry transaction fee (NZ$38.07)
 
 
Nigeria 9304.00.0000 20% 5%    
Norway 9304.00.00 0% 25%    
Pakistan 9304.00.00 30% 0%
• 
Import regulatory duty (20% CIF)
 
 
Panama 9304.00.00 15% 7%    
Peru 9304.00.9000 6% 16%
• 
Excise (0%)
• 
Municipal tax (2% (CIFD + Excise + Tariff surcharge))
 
 
Philippines 9304.00.10 15% 12%    
Poland 9304.00.0000 3.2% 23%    
Portugal 9304.00.0000 3.2% 23%    
Romania 9304.00.0000 3.2% 24%    
Russian Federation 9304.00.0000 20% 18%    
Saudi Arabia 9304.00.90 5% 0%    
Singapore 9304.00.90 0% 7%    
Slovakia 9304.00.0000 3.2% 20%    
Slovenia 9304.00.0000 3.2% 20%    
South Africa 9304.00.900 15% 14%    
South Korea 9304.00.1000 0% 10%    
Spain 9304.00.0000 3.2% 21%    
Sri Lanka 9304.00. 15% 12%
• 
PAL (Ports and Airport Levy) (5% CIF)
 
 
Sweden 9304.00.0000 3.2% 25%    
Switzerland 9304.00.00 0% + CHF50.00 per 100 kg 8%    
Taiwan (ROC) 9304.00.00906 5% 5%
• 
Trade promotion fee (0.04% CIF)
 
 
Thailand 9304.00.90000 30% 7%    
Turkey 9304.00.000000 3.2% 18%    
United Arab Emirates 9304.00.90 5% 0%    
United Kingdom 9304.00.0000 3.2% 20%    
United States 9304.00.2000 3.9% Depends on state
• 
Merchandize Processing Fee ()
 
 
Venezuela 9304.00.90 10% 12%    
Vietnam 9304.00.90 0% 10%    
Airsoft gun was classified as Sports & Leisure → Shooting → Airsoft Guns Edit classification 

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