Import Taxes and Duties by Country 2026: Rates Compared

Duty rates and import taxes are the most-searched topic in international trade because they directly change the answer to "can I sell this profitably?" Yet most published tables only show headline MFN duty, ignoring the layered VAT, excise, digital service tax, and country-specific surcharges that can triple the effective rate. This 2026 guide gives you the honest numbers for 25 of the largest destinations, organised so you can scan and compare.

Reading the numbers

Every country has four layers that can apply to a given import:

• MFN duty — the World Trade Organization most-favoured-nation rate. Default unless an FTA applies.
• Indirect tax — VAT, GST, or sales tax charged on CIF plus duty (and sometimes excise).
• Excise — targeted rates on alcohol, tobacco, fuel, luxury goods, and (increasingly) sugary drinks.
• Surcharges — anti-dumping, countervailing, safeguard, Section 301 (US), Carbon Border Adjustment Mechanism (CBAM, EU).

The rates below are indicative 2026 ranges for typical non-excisable manufactured goods. Use our duty calculator to model a specific HS code.

North America

United States

• MFN duty: average 3.4 percent, range 0–37.5 percent
• No federal VAT or GST; state sales tax at onward sale (0–10.25 percent)
• Section 301 on many Chinese imports: additional 7.5, 25, or 100 percent depending on list
• Merchandise Processing Fee: 0.3464 percent (min USD 32.71, max USD 634.62)
• Harbor Maintenance Fee: 0.125 percent on sea freight
• De minimis: USD 800 per person per day (Section 321)

Canada

• MFN duty: average 3.1 percent
• GST 5 percent federal, plus PST/HST by province (effective rate up to 15 percent)
• De minimis: CAD 20 by postal, CAD 150 duty / CAD 40 tax by courier from US and Mexico under CUSMA

Mexico

• MFN duty: average 7.1 percent (higher on consumer goods)
• IVA (VAT) 16 percent
• Customs Processing Fee (DTA): 0.8 percent
• De minimis: USD 117 for courier imports

European Union and UK

European Union (27 member states)

• MFN duty: average 5.2 percent, range 0–25 percent
• VAT: 17–27 percent by member state (DE 19, FR 20, IT 22, NL 21)
• Customs de minimis: EUR 150. VAT applies from EUR 1 via IOSS.
• CBAM (Carbon Border Adjustment) active since 2026 for iron, steel, aluminium, cement, fertilisers, hydrogen, electricity

United Kingdom

• MFN duty: UK Global Tariff — average 5.7 percent
• VAT 20 percent (reduced 5 percent, zero on books and children's clothing)
• De minimis: GBP 135 — above that, full duty and VAT apply

Switzerland

• Duty: specific (per kg) rather than ad valorem — often effectively 0–4 percent
• VAT 8.1 percent
• De minimis: CHF 300 for private imports, stricter for commercial

Norway

• MFN duty: average 1 percent on non-agricultural goods; high on textiles and agri-food
• VAT 25 percent
• De minimis: NOK 350 (abolished for most e-commerce under VOEC)

Asia-Pacific

China

• MFN duty: average 7.5 percent
• VAT: 13 percent on most goods; 9 percent for agricultural and utilities
• Consumption tax on luxury goods, cosmetics, cars, tobacco, alcohol
• Cross-border e-commerce threshold: CNY 5,000 per order, CNY 26,000 per person per year with reduced tax

Japan

• MFN duty: average 4 percent; zero on most industrial goods
• Consumption tax: 10 percent (8 percent on food)
• De minimis: JPY 10,000 on customs value (ended for apparel and some categories)

South Korea

• MFN duty: average 8 percent; high on agricultural (up to 500+ percent on rice)
• VAT 10 percent
• De minimis: USD 150 (USD 200 from the US under KORUS)

India

• Basic Customs Duty (BCD): 10–30 percent on most manufactured goods
• IGST (VAT): 5, 12, 18, or 28 percent by category
• Social Welfare Surcharge: 10 percent of BCD
• Effective rate on consumer electronics often 40–55 percent
• De minimis: INR 10,000 for gifts, no commercial threshold

Singapore

• MFN duty: zero on virtually all goods
• GST 9 percent
• De minimis: SGD 400 CIF (abolished for low-value e-commerce imports in 2023)

Hong Kong

• MFN duty: zero on virtually all goods
• No VAT or GST
• Excise only on tobacco, alcohol, hydrocarbon oil, methyl alcohol

Australia

• MFN duty: average 2.5 percent; 5 percent on apparel and footwear
• GST 10 percent on CIF plus duty
• Import Processing Charge: AUD 88–192
• De minimis: AUD 1,000 for duty and GST (except tobacco, alcohol)

New Zealand

• MFN duty: average 2 percent; zero on many categories
• GST 15 percent
• De minimis: NZD 1,000 CIF; GST at seller for under-NZD 1,000 e-commerce

Vietnam

• MFN duty: average 9 percent; preferential rates under CPTPP and EVFTA
• VAT 8 or 10 percent
• Special Consumption Tax on cars, tobacco, alcohol, air-con

Thailand

• MFN duty: average 11 percent
• VAT 7 percent
• Excise on alcohol, tobacco, vehicles

Indonesia

• MFN duty: average 8 percent; higher on consumer goods
• VAT 11 percent
• Luxury Goods Tax 10–200 percent on specific categories
• De minimis: USD 3 per shipment (very low)

Middle East and Africa

United Arab Emirates

• GCC Common External Tariff: 5 percent on most goods, 50 percent on tobacco, 100 percent on energy drinks
• VAT 5 percent
• De minimis: AED 1,000

Saudi Arabia

• GCC CET: 5 percent baseline, higher on cement, iron, steel
• VAT 15 percent
• Excise on tobacco 100 percent, sweetened drinks 50 percent

Turkey

• MFN duty: average 5 percent; EU Customs Union for industrial goods
• VAT 1, 10, or 20 percent
• Special Consumption Tax (ÖTV) on tobacco, alcohol, fuel, vehicles

South Africa

• MFN duty: average 7.4 percent
• VAT 15 percent
• Ad valorem excise on luxury goods

Egypt

• MFN duty: average 9 percent; higher on finished goods
• VAT 14 percent
• Development Fee on imports

Nigeria

• MFN duty: average 12 percent; high on textiles and vehicles
• VAT 7.5 percent
• ECOWAS Trade Liberalisation Scheme applies within West Africa

Latin America

Brazil

• Import duty (II): 10–35 percent on most manufactured goods
• IPI (industrial products tax): 0–30 percent
• PIS 2.1 percent and COFINS 9.65 percent
• ICMS (state VAT): 17–19 percent
• Effective landed tax often 55–75 percent on consumer electronics

Argentina

• Import duty: average 12 percent (Mercosur CET)
• VAT 21 percent
• Additional IVA 10 percent, Gross Income 2.5 percent
• Import licences required for many goods

Chile

• MFN duty: flat 6 percent; zero under many FTAs (US, EU, China)
• VAT 19 percent
• De minimis: USD 41 CIF

Colombia

• MFN duty: average 5.3 percent
• VAT 19 percent
• Consumption tax on vehicles, tobacco, alcohol

How to use this table

Start with the destination column, read the MFN duty range, then add VAT/GST on the CIF+duty base, then check whether any surcharge applies to your HS code. For any real quote, always confirm with the destination's official tariff and run the final number through our duty calculator. For compliance and documentation, pair the number with our document checklist.

Trends to watch in 2026

CBAM expansion. The EU's carbon border levy took effect in 2026 for covered sectors and will extend to additional goods (chemicals, polymers) by 2028. Importers into the EU must track embedded emissions.

Digital services tax convergence. The OECD Pillar One framework is reshaping digital service taxes; this does not directly affect goods imports but does change bundled software-plus-hardware deals.

De minimis tightening. The US is under political pressure to reduce Section 321 from USD 800; the EU has already removed the VAT de minimis. Plan for a world where small parcels are taxed.

FTA expansion. RCEP and CPTPP continue to broaden. If you are sourcing from Asia, check whether a preference is available — the paperwork is often worth it.