Import Duty and VAT by Country 2026: CIF or FOB Value, VAT Rates, Parcel Limits

CIF or FOB: which value duty is charged on

Under the WTO Customs Valuation Agreement, customs value starts from the transaction value, the price paid for the goods, but each country decides whether to add the cost of transport and insurance to its border. The EU, the UK, Japan, China, Korea, Vietnam, India, Mexico, Brazil, Chile, Colombia, Peru, Kenya, Saudi Arabia and the UAE include them, a CIF basis. The United States, Canada, Australia, New Zealand and South Africa leave them out, an FOB basis, although Australia and New Zealand add them back when they calculate GST and South Africa adds a 10% uplift for VAT. Switzerland charges no duty on industrial goods and duties by weight on farm goods, and its VAT includes all costs to the destination.

The difference matters most for heavy or low-value goods where freight is a large part of the price. Show freight and insurance as separate lines on the commercial invoice so that each customs authority can apply its own rule (see Triplicate's note on customs value).

Import VAT and GST rates

• European Union: the standard rate of the importing country, from 17% in Luxembourg to 27% in Hungary, for example Germany 19%, France 20%, Austria 20%, Spain 21%, the Netherlands 21%, Belgium 21%, Ireland 23%, Portugal 23%, Sweden 25% and Finland 25.5%; France, Ireland (postponed accounting), Sweden and Finland (for VAT-registered importers), the Netherlands (with an Article 23 permit), Belgium (with an ET 14.000 licence), Austria (tax account booking), Portugal (an option for monthly filers) and Spain (by opting in) let importers declare import VAT in the VAT return instead of paying it at the border; IOSS for consumer parcels up to EUR 150.
• United Kingdom: 20% standard rate; postponed VAT accounting for VAT-registered importers.
• Japan: 10% consumption tax, 8% for food and non-alcoholic beverages, on the CIF value plus duty.
• China: 13% for most goods and 9% for some, under the VAT Law in force since 1 January 2026.
• South Korea 10%, Vietnam 8% or 10%, Mexico IVA 16%, Chile IVA 19%, Colombia IVA 19%, Peru IGV and IPM 18%, Saudi Arabia 15%, UAE 5%, South Africa 15%, Kenya 16%, Nigeria 7.5%, Switzerland 8.1%, Norway 25% (15% food), New Zealand GST 15%, Australia GST 10%, Canada GST 5%.
• India: IGST of 5%, 18% or 40% for most goods since 22 September 2025, charged on the value plus basic duty and SWS.
• Brazil: several taxes instead of one VAT, including IPI, PIS/COFINS-Importação and state ICMS; the CBS and IBS reform starts collection in 2027 and 2029.
• United States: no VAT at import; state sales taxes apply to sales, not to customs entry.

Low-value parcels in 2026

• United States: the USD 800 de minimis exemption ended for all countries on 29 August 2025; low-value goods need an entry.
• European Union: no duty relief for many parcels any more: EUR 3 per item on distance sales up to EUR 150 from 1 July 2026 to 1 July 2028, and VAT through IOSS or at import.
• United Kingdom: on consignments of £135 or less the seller or marketplace charges UK VAT; the £135 duty relief is to end by October 2028 at the latest.
• Canada: by courier CAD 20 for non-CUSMA goods; CAD 40 tax-free and CAD 150 duty-free for CUSMA goods.
• Australia: most goods of A$1,000 or less clear without duty or GST at the border; registered overseas sellers charge GST.
• South Korea: personal parcels duty-free up to USD 150, or USD 200 from the US.
• Vietnam: no VAT exemption for low-value express parcels since 18 February 2025.
• Japan: from 1 April 2028, distance sales of JPY 10,000 or less per item lose the import tax exemption.
• Switzerland: import VAT of CHF 5 or less is not collected (goods up to CHF 62 at 8.1%); foreign sellers register for Swiss VAT once such small consignments reach CHF 100,000 a year.
• New Zealand: no duty or GST collected on goods of NZ$1,000 or less, except alcohol and tobacco; overseas suppliers may charge GST instead.
• Chile: since 25 October 2025, registered foreign sellers and platforms charge 19% IVA on consumer purchases up to USD 500; goods from unregistered sellers pay IVA at customs.
• Norway: foreign sellers collect Norwegian VAT on goods under NOK 3,000 through VOEC once sales to consumers reach NOK 50,000 in 12 months; food and excise goods are excluded.
• Brazil: since May 2026, no federal import tax on purchases up to USD 50 by individuals through Remessa Conforme platforms, confirmed by law on 10 September 2026; the state tax ICMS still applies.
• Thailand: VAT has applied to imports under THB 1,500 since July 2024, and from 1 January 2026 the THB 1,500 duty exemption was abolished, so online purchases pay duty too.
• Indonesia: the import duty exemption for consignments (barang kiriman) covers only goods of FOB USD 3 or less; above that, duty and taxes apply.
• Malaysia: since 1 January 2024, sellers of goods of RM500 or less to consumers through online platforms register and charge 10% sales tax once such sales reach RM500,000 a year.
• Singapore: since 1 January 2023, overseas vendors and marketplaces with global turnover above S$1 million and sales of low-value goods to Singapore consumers above S$100,000 a year charge GST on goods of S$400 or less.
• Türkiye: since 6 February 2026, low-value e-commerce parcels no longer use simplified flat-rate entries and need a regular customs declaration.
• Philippines: goods valued at PHP 10,000 or less are not subject to duties and taxes under the de minimis rule.

How to use this comparison

Rates and thresholds in this table are general rules: the duty rate depends on the product's tariff code, its origin and any trade agreement, and some goods carry excise or other taxes. Start with the country guide for your market, check the tariff line with the importer's customs broker, and use Triplicate's landed cost calculator, which lets you choose a CIF or FOB basis, for a first estimate before you quote a delivered price.