* The following chart is provided for informational purposes only. Please consult with your country’s customs/duty agency for the most current information *
http://www.hacienda.go.cr/tica/consultas/hdbaranc.aspx
| HS commodity codes, import duty & taxes and import restrictions for Jewelry | ||||||
|---|---|---|---|---|---|---|
| Import to country | HS commodity code | MFN duty rate | Sales tax | Additional duties & taxes | Country specific import restrictions |
|
| Algeria | 7113.19.00 | 30% | 0% | |||
| Andorra | 7113.19.0000 | 2.5% | 4.5% | |||
| Antigua And Barbuda | 7113.19.10 | 30% | 15% |
• Customs service tax (CST) (10% CIF)
|
||
| Argentina | 7113.19.00390L | 18% | 21% |
• Statistical fee (0.5% CIF)
|
||
| Aruba | 7113.19.00 | 3% | No sales tax | |||
| Australia | 7113.19.0012 | 5% | 10% |
• Import Processing Charge (AU$50.00)
|
||
| Austria | 7113.19.0000 | 2.5% | 20% | |||
| Azerbaijan | 7113.19.0000 | 15% | 18% | |||
| Azores | 7113.19.0000 | 2.5% | 18% | |||
| Bahrain | 7113.19.10 | 5% | No sales tax | |||
| Bangladesh | 7113.19.00 | 25% | 15% |
• Regulatory Duty (RD) (4% (CIFD + Supplementary Duty (SD)))
• AIT(Advance Income Tax) (5% CIFD)
|
||
| Barbados | 7113.19.10 | 30% | 17.5% | |||
| Belarus | 7113.19.0000 | 14% | 20% | |||
| Belgium | 7113.19.0000 | 2.5% | 21% | |||
| Belize | 7113.19.10 | 30% | 12.5% |
• Environmental Levy (2% CIF)
|
||
| Bermuda | 7113.19.0 | 6.5% | No sales tax | |||
| Bolivia | 7113.19.00000 | 10% | 14.94% | |||
| Bosnia And Herzegovina | 7113.19.0000 | 15% | 17% |
• Customs record keeping charge (1% CIF)
|
||
| Botswana | 7113.19.5 | 20% | 12% | |||
| Brazil | 7113.19.00 | 18% | 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 (12% CIFD)
• PIS PASEP COFINS tax ((11.75% (CIF * (1 + ICMS%) * (Duty% + IPI% * (1 + Duty%)))) / (0.9075 * (1 – ICMS%)))
|
||
| Brunei Darussalam | 7113.19.90 | 5% | No sales tax | |||
| Bulgaria | 7113.19.0000 | 2.5% | 20% | |||
| Burundi | 7113.19.00 | 25% | 18% |
• Administrative Licence Fee (0.5% CIF)
• Security Tax (1.15% CIF)
|
||
| Cambodia | 7113.19.90 | 7% | 10% |
• Special tax
|
||
| Canada | 7113.19.9000 | 6.5% | Depends on province | |||
| Canary Islands | 7113.19.0000 | 2.5% | 13.5% | |||
| Cayman Islands | 7113.00.00 | 12% | No sales tax | |||
| Chile | 7113.19.00 | 6% | 19% |
• Luxury tax (15% (CIFD + Classification Charge))
• Classification Charge (1% CIF)
|
||
| China | 7113.19.9990 | 35% | 17% | |||
| Colombia | 7113.19.0000 | 15% | 16% | |||
| Costa Rica | 7113.19.0090 | 14% | 13% |
• Golfito Tax (Tourism development tax) (18% CIFD)
• Law 6946 (National Emergency Law) (1% CIFD)
|
||
| Croatia | 7113.19.0000 | 2.5% | 25% | |||
| Cyprus | 7113.19.0000 | 2.5% | 19% | |||
| Czech Republic | 7113.19.0000 | 2.5% | 21% | |||
| Denmark | 7113.19.0000 | 2.5% | 25% | |||
| Dominica | 7113.19.10 | 30% | 15% |
• Customs service charge (3% CIF)
|
||
| Dominican Republic | 7113.19.90 | 20% | 18% |
• Luxury tax (20% CIF)
|
||
| Ecuador | 7113.19.00 | 30% | 12% |
• FodInfa (Children development fund) (0.5% CIF)
• ICE (Consumption Tax) (0% CIFD)
|
||
| Egypt | 7113.19. | 10% | 10% | |||
| El Salvador | 7113.19.00 | 15% | 13% | |||
| Estonia | 7113.19.0000 | 2.5% | 20% | |||
| Finland | 7113.19.0000 | 2.5% | 24% | |||
| France | 7113.19.0000 | 2.5% | 20% | |||
| French Guiana | 7113.19.0000 | 2.5% | No sales tax |
• Sea excise – French Guiana (15% CIF)
• Regional sea excise – French Guiana (2.5% CIF)
|
||
| Germany | 7113.19.0000 | 2.5% | 19% | |||
| Gibraltar | 7113.19.000 | 6% | No sales tax | |||
| Greece | 7113.19.0000 | 2.5% | 23% | |||
| Grenada | 7113.19.10 | 30% | 15% |
• Customs service charge (CSC) (5% CIF)
|
||
| Guadeloupe | 7113.19.0000 | 2.5% | 8.5% |
• Sea excise – Guadeloupe (25% CIF)
• Regional sea excise – Guadeloupe (2.5% CIF)
|
||
| Guatemala | 7113.19.00 | 15% | 12% | |||
| Guernsey | 7113.19.0000 | 2.5% | No sales tax | |||
| Guyana | 7113.19.10 | 30% | 16% | |||
| Honduras | 7113.19.0000 | 15% | 15% | |||
| Hong Kong | 7113.19.19 | 0% | No sales tax | |||
| Hungary | 7113.19.0000 | 2.5% | 27% | |||
| Iceland | 7113.19.00 | 10% | 24% | |||
| India | 7113.19.90 | 15% | 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 (0% (CIFD + Landing charges + Countervailing duty + CESS + CEX (Education & Higher Education CESS)))
|
||
| Indonesia | 7113.19.9000 | 15% | 10% |
• Income tax (15% CIFD)
|
||
| Iran | 7113.19.90 | 10% | 8% | |||
| Ireland | 7113.19.0000 | 2.5% | 23% | |||
| Isle of Man | 7113.19.0000 | 2.5% | 20% | |||
| Israel | 7113.19.90 | 12% | 17% |
• Import port fee (US$50.31 Import port fee if weight more 50 kg per shipment)
|
||
| Italy | 7113.19.0000 | 2.5% | 22% | |||
| Jamaica | 7113.19.10 | 30% | 16.5% |
• Standard compliance fee (SCF) (0.3% CIF)
• Environmental levy (0.5% CIF)
|
||
| Japan | 7113.19.0291 | 5.4% | 8% |
• LVS (5%)
|
||
| Jersey | 7113.19.0000 | 2.5% | 5% | |||
| Jordan | 7113.19.90 | 20% | 0% | |||
| Kazakhstan | 7113.19.0000 | 14% | 12% | |||
| Kenya | 7113.19.00 | 25% | 16% |
• Import Declaration Fee (2.25% CIF)
|
||
| Kuwait | 7113.19.10 | 5% | No sales tax | |||
| Lao People’s Democratic Republic | 7113.19.90 | 5% | 10% | |||
| Latvia | 7113.19.0000 | 2.5% | 21% | |||
| Lebanon | 7113.19.90 | 5% | 10% | |||
| Lesotho | 7113.19.5 | 20% | 14% | |||
| Liechtenstein | 7113.19.00 | 0% + CHF3999.00 per 100 kg | 8% | |||
| Lithuania | 7113.19.0000 | 2.5% | 21% | |||
| Luxembourg | 7113.19.0000 | 2.5% | 17% | |||
| Macau | 7113.19.39 | 0% | No sales tax | |||
| Madeira | 7113.19.0000 | 2.5% | 22% | |||
| Malaysia | 7113.19.000 | 0% | 6% | |||
| Maldives | 7113.19.0000 | 25% | 6% | |||
| Malta | 7113.19.0000 | 2.5% | 18% | |||
| Martinique | 7113.19.0000 | 2.5% | 8.5% |
• Sea excise – Martinique (30% CIF)
• Regional sea excise – Martinique (2.5% CIF)
|
||
| Mayotte | 7113.19.0000 | 2.5% | No sales tax |
• Sea excise – Mayotte (2.5% CIF)
• Regional sea excise – Mayotte (25% CIF)
|
||
| Mexico | 7113.19.99 | 0% | 16% |
• DTA (0.8% CIFD)
|
||
| Monaco | 7113.19.0000 | 2.5% | 20% | |||
| Montserrat | 7113.19.10 | 30% | No sales tax | |||
| Morocco | 7113.19.0019 | 2.5% | 20% |
• Parafiscal tax (0.25% CIF)
|
||
| Myanmar | 7113.19.9000 | 30% | No sales tax | |||
| Namibia | 7113.19.5 | 20% | 15% | |||
| Netherlands | 7113.19.0000 | 2.5% | 21% | |||
| New Zealand | 7113.19.0909C | 5% | 15% |
• Import entry transaction fee (NZ$49.24)
|
||
| Nicaragua | 7113.19.0000 | 15% | 15% |
• Excise (30%)
|
||
| Nigeria | 7113.19.0000 | 20% | 5% | |||
| Norway | 7113.19.00 | 0% | 25% | |||
| Oman | 7113.19.10 | 5% | No sales tax | |||
| Pakistan | 7113.19.10 | 5% | 17% | |||
| Panama | 7113.19.00 | 10% | 7% |
• ISC (Consumption tax) (10% CIFD)
|
||
| Paraguay | 7113.19.00 | 18% | 10% | |||
| Peru | 7113.19.0000 | 6% | 16% |
• Excise (0%)
• Additional fee (0% CIFD)
• Municipal tax (2% (CIFD + Excise + Tariff surcharge))
|
||
| Philippines | 7113.19.90 | 10% | 12% | |||
| Poland | 7113.19.0000 | 2.5% | 23% | |||
| Portugal | 7113.19.0000 | 2.5% | 23% | |||
| Puerto Rico | 7113.19.5085 | 5.5% | 7.25% | |||
| Qatar | 7113.19.10 | 5% | No sales tax | |||
| Reunion | 7113.19.0000 | 2.5% | 8.5% |
• Sea excise – Reunion (25.5% CIF)
• Regional sea excise – Reunion (2.5% CIF)
|
||
| Romania | 7113.19.0000 | 2.5% | 24% | |||
| Russian Federation | 7113.19.0000 | 14% | 18% | |||
| Rwanda | 7113.19.00 | 25% | 18% |
• Withholding tax (5% CIF)
|
||
| Saint Kitts And Nevis | 7113.19.10 | 30% | 17% | |||
| Saint Lucia | 7113.19.10 | 30% | 15% |
• Service charge (6% CIF)
|
||
| Saint Martin | 7113.19.0000 | 0% | No sales tax | |||
| Saint Vincent And The Grenadines | 7113.19.10 | 30% | 15% |
• Customs service charge (5% CIF)
|
||
| San Marino | 7113.19.0000 | 2.5% | No sales tax | |||
| Saudi Arabia | 7113.19.10 | 5% | No sales tax | |||
| Serbia | 7113.19.0000 | 20% | 20% | |||
| Singapore | 7113.19.90 | 0% | 7% | |||
| Slovakia | 7113.19.0000 | 2.5% | 20% | |||
| Slovenia | 7113.19.0000 | 2.5% | 22% | |||
| South Africa | 7113.19.5 | 20% | 14% | |||
| South Korea | 7113.19.9000 | 8% | 10% |
• Education tax (30% (Special consumption tax, or Liquor tax, or Interior tax, whichever is applicable))
• Special consumption tax (20% CIFD)
|
||
| Spain | 7113.19.0000 | 2.5% | 21% | |||
| Sri Lanka | 7113.19.10 | 0% | 0% |
• Import Cess (10% CIF)
• PAL (Ports and Airport Levy) (5% CIF)
• Surcharge (15% Duty)
• Social Responsibility Levy (SRL) (1.5% (Duty + Surcharge + Excise))
|
||
| Suriname | 7113.19.10 | 30% | 10% |
• Consent law (1.5% CIF)
• Statistics law (0.5% CIF)
|
||
| Swaziland | 7113.19.5 | 20% | 14% | |||
| Sweden | 7113.19.0000 | 2.5% | 25% | |||
| Switzerland | 7113.19.00 | 0% + CHF3999.00 per 100 kg | 8% | |||
| Taiwan (ROC) | 7113.19.00009 | 0% | 5% |
• Trade promotion fee (0.04% CIF)
|
||
| Tanzania | 7113.19.00 | 25% | 18% | |||
| Thailand | 7113.19.90090 | 20% | 7% | |||
| Trinidad And Tobago | 7113.19.10 | 30% | 15% | |||
| Turkey | 7113.19.00001 | 2.5% | 18% | |||
| Turks And Caicos Islands | 7113.19.0 | 40% | No sales tax | |||
| Uganda | 7113.19.00 | 25% | 18% |
• Withholding tax (6% CIF)
|
||
| Ukraine | 7113.19.0000 | 10% | 20% | |||
| United Arab Emirates | 7113.19.10 | 5% | No sales tax | |||
| United Kingdom | 7113.19.0000 | 2.5% | 20% | |||
| United States | 7113.19.5085 | 5.5% | Depends on state |
• Merchandise Processing Fee
|
||
| Uruguay | 7113.19.00 | 18% | 22% |
• Consular fee (2% CIF)
|
||
| Venezuela | 7113.19.00 | 18% | 12% | |||
| Vietnam | 7113.19.90 | 25% | 10% | |||