Is the standard portion of taxes already included in the quotation and only potential additional charges, taxes etc. may occur? Or do we need to estimate additional tax cost for sure? If yes, whats your experience when shipping to Germany?
The quick answer is: for Germany the import tax on wooden items is 0%. The VAT is 19%.
For people who want to know more: please find here the master chart:
everything you always wanted to know about import taxes … and never dared to ask!
Please note that we export wooden tubs with the following customs HS code: 4421.90
Import
HS commodity
MFN duty
Sales
Additional duties &
country
code
rate
tax
taxes
Algeria
4421.90.90
30%
17%
Andorra
4421.90.9790
0%
4.50%
Antigua And Barbuda
4421.90.90
20%
15%
Customs service tax (CST) (10% CIF)
Argentina
4421.90.00900X
35%
21%
Statistical fee (0.5% CIF)
Aruba
4421.90.20
12%
No sales tax
Australia
4421.90.0030
5%
10%
Import Processing Charge (AU$48.85)
Austria
4421.90.9790
0%
20%
Azerbaijan>
4421.90.9800
15%
18%
Azores
4421.90.9790
0%
18%
Bahrain
4421.90.99
5%
No sales tax
Bangladesh
4421.90.90
25%
15%
Supplementary Duty (SD) (0% CIFD)
Regulatory Duty (RD) (4% (CIFD + Supplementary Duty (SD)))
AIT(Advance Income Tax) (5% CIFD)
Barbados
4421.90.90
20%
17.50%
Belarus
4421.90.9800
10.50%
20%
Belgium
4421.90.9790
0%
21%
Belize
4421.90.90
20%
12.50%
Environmental Levy (2% CIF)
Bermuda
4421.90.0
22.25%
No sales tax
Bolivia
4421.90.90000
40%
14.94%
Bosnia And Herzegovina
4421.90.9700
5%
17%
Customs record keeping charge (1% CIF)
Botswana
4421.90.906
20%
12%
Brazil
4421.90.00
14%
Depends on province
Airport fee (50% (Storage fee + Handling fee))
Storage fee (1% CIFD)
Handling fee (BRL0.015 per KG)
Declaration fee (BRL30.00)
IPI (0% CIFD)
PIS PASEP COFINS tax ((11.75% (CIF * (1 + ICMS%) * (Duty% + IPI% * (1 + Duty%)))) / (0.9075 * (1 – ICMS%)))
Brunei Darussalam
4421.90.99
0%
No sales tax
Bulgaria
4421.90.9790
0%
20%
Burundi
4421.90.00
25%
18%
Administrative Licence Fee (0.5% CIF)
Security Tax (1.15% CIF)
Cambodia
4421.90.99
15%
10%
Special tax ()
Canada
4421.90.9099
6%
Depends on province
Canary Islands
4421.90.9790
0%
3%
Cayman Islands
4421.90.00
22%
No sales tax
Chile
4421.90.90
6%
19%
Classification Charge (1% CIF)
China
4421.90.9090
0%
17%
Colombia
4421.90.9000
0%
16%
Costa Rica
4421.90.9090
14%
13%
Golfito Tax (Tourism development tax) (18% CIFD)
Law 6946 (National Emergency Law) (1% CIFD)
Croatia
4421.90.9790
0%
25%
Cyprus
4421.90.9790
0%
19%
Czech Republic
4421.90.9790
0%
21%
Denmark
4421.90.9790
0%
25%
Dominica
4421.90.90
20%
15%
Customs service charge (3% CIF)
Dominican Republic
4421.90.90
20%
18%
Ecuador
4421.90.90
20%
12%
FodInfa (Children development fund) (0.5% CIF)
ICE (Consumption Tax) (0% CIFD)
Egypt
4421.90.90
10%
10%
El Salvador
4421.90.90
15%
13%
Estonia
4421.90.9790
0%
20%
Finland
4421.90.9790
0%
24%
France
4421.90.9790
0%
20%
French Guiana
4421.90.9790
0%
No sales tax
Germany
4421.90.9790
0%
19%
Gibraltar
4421.90.000
12%
No sales tax
Greece
4421.90.9790
0%
23%
Grenada
4421.90.90
20%
15%
Customs service charge (CSC) (5% CIF)
Guadeloupe
4421.90.9790
0%
8.50%
Guatemala
4421.90.90
15%
12%
Guernsey
4421.90.9790
0%
No sales tax
Guyana
4421.90.90
20%
16%
Honduras
4421.90.9000
15%
15%
Hong Kong
4421.90.00
0%
No sales tax
Hungary
4421.90.9790
0%
27%
Iceland
4421.90.29
10%
24%
India
4421.90.90
10%
No sales tax
Landing charges (1% CIF)
Countervailing duty (12.5% (CIFD + Landing charges))
CESS (3% (Duty + CEX (Education & Higher Education CESS) + Countervailing duty))
Additional Countervailing Duty (4% (CIFD + Landing charges + Countervailing duty + CESS + CEX (Education & Higher Education CESS)))
Indonesia
4421.90.9900
5%
10%
Income tax (15% CIFD)
Iran
4421.90.90
22%
8%
Ireland
4421.90.9790
0%
23%
Isle of Man
4421.90.9790
0%
20%
Israel
4421.90.90
0%
17%
Import port fee (US$50.31 Import port fee if weight more 50 kg per shipment)
Italy
4421.90.9790
0%
22%
Jamaica
4421.90.90
20%
16.50%
Standard compliance fee (SCF) (0.3% CIF)
Environmental levy (0.5% CIF)
Japan
4421.90.999
2.90%
8%
LVS (5%)
Jersey
4421.90.9790
0%
5%
Jordan
4421.90.90
30%
16%
Kazakhstan
4421.90.9800
10.50%
12%
Kenya
4421.90.00
25%
16%
Import Declaration Fee (2.25% CIF)
Kuwait
4421.90.99
5%
No sales tax
Lao People’s Democratic Republic
4421.90.99
20%
10%
Latvia
4421.90.9790
0%
21%
Lebanon
4421.90.90
5%
10%
Lesotho
4421.90.906
20%
14%
Liechtenstein
4421.90.00
0% + CHF14.00 per 100 kg
8%
Lithuania
4421.90.9790
0%
21%
Luxembourg
4421.90.9790
0%
17%
Macau
4421.90.90
0%
No sales tax
Madeira
4421.90.9790
0%
22%
Malaysia
4421.90.990
20%
6%
Maldives
4421.90.0010
10%
6%
Malta
4421.90.9790
0%
18%
Martinique
4421.90.9790
0%
8.50%
Mayotte
4421.90.9790
0%
No sales tax
Mexico
4421.90.99
15%
16%
DTA (0.8% CIFD)
Monaco
4421.90.9790
0%
20%
Montserrat
4421.90.90
20%
No sales tax
Morocco
4421.90.9090
25%
20%
Timber tax (12% CIF)
Parafiscal tax (0.25% CIF)
Myanmar
4421.90.9900
15%
No sales tax
Namibia
4421.90.906
20%
15%
Netherlands
4421.90.9790
0%
21%
New Zealand
4421.90.1919H
5%
15%
Import entry transaction fee (NZ$49.24)
Nicaragua
4421.90.9090
15%
15%
Nigeria
4421.90.9900
20%
5%
Excise (20%)
Norway
4421.90.09
0%
25%
Oman
4421.90.99
5%
No sales tax
Pakistan
4421.90.90
20%
17%
Panama
4421.90.99
10%
7%
Paraguay
4421.90.00
14%
10%
Peru
4421.90.9000
6%
16%
Additional fee (0% CIFD)
Municipal tax (2% (CIFD + Excise + Tariff surcharge))
Philippines
4421.90.99
10%
12%
Poland
4421.90.9790
0%
23%
Portugal
4421.90.9790
0%
23%
Puerto Rico
4421.90.9780
3.30%
7.25%
Qatar
4421.90.99
5%
No sales tax
Reunion
4421.90.9790
0%
8.50%
Romania
4421.90.9790
0%
24%
Russian Federation
4421.90.9800
10.50%
18%
Rwanda
4421.90.00
25%
18%
Withholding tax (5% CIF)
Saint Kitts And Nevis
4421.90.90
20%
17%
Saint Lucia
4421.90.90
20%
15%
Service charge (6% CIF)
Saint Martin
4421.90.9790
0%
No sales tax
Saint Vincent And
The Grenadines
4421.90.90
20%
15%
Customs service charge (5% CIF)
San Marino
4421.90.9790
0%
No sales tax
Saudi Arabia
4421.90.99
5%
No sales tax
Serbia
4421.90.9700
10%
20%
Singapore
4421.90.99
0%
7%
Slovakia
4421.90.9790
0%
20%
Slovenia
4421.90.9790
0%
22%
South Africa
4421.90.906
20%
14%
South Korea
4421.90.9000
8%
10%
Spain
4421.90.9790
0%
21%
Sri Lanka
4421.90.90
25%
11%
Import Cess (Rs50.00 per kg)
PAL (Ports and Airport Levy) (5% CIF)
Surcharge (15% Duty)
Social Responsibility Levy (SRL) (1.5% (Duty + Surcharge + Excise))
Suriname
4421.90.90
20%
10%
Consent law (1.5% CIF)
Statistics law (0.5% CIF)
Swaziland
4421.90.906
20%
14%
Sweden
4421.90.9790
0%
25%
Switzerland
4421.90.00
0% + CHF14.00 per 100 kg
8%
Taiwan (ROC)
4421.90.90005
0%
5%
Trade promotion fee (0.04% CIF)
Tanzania
4421.90.00
25%
18%
Thailand
4421.90.99000
20%
7%
Trinidad And Tobago
4421.90.90
20%
15%
Turkey
4421.90.970000
0%
18%
Turks And Caicos Islands
4421.90.9
30%
No sales tax
Uganda
4421.90.00
25%
18%
Withholding tax (6% CIF)
Ukraine
4421.90.9800
0%
20%
United Arab Emirates
4421.90.99
5%
No sales tax
United Kingdom
4421.90.9790
0%
20%
United States
4421.90.9780
3.30%
Depends on state
Merchandise Processing Fee ()
Uruguay
4421.90.00
14%
22%
Consular fee (2% CIF)
Venezuela
4421.90.0090
14%
12%
Vietnam
4421.90.99
25%
10%