Customs and tax

4. Summary of Basic customs rules By country

North america

USA

The United States imposes tariffs or customs duties on imports of goods that are among the lowest in the world : 3% on average.The duty is levied at the time of import and is paid by the importer of record. Individuals arriving in the United States may be exempt from duty on a limited amount of purchases, and on goods temporarily imported (such as laptop computers) under the ATA Carnet system. Customs duties vary by country of origin and product, with duties ranging from zero to 81% of the value of the goods. Goods from many countries are exempt from duty under various trade agreements. Certain types of goods are exempt from duty regardless of source. Customs rules differ from other import restrictions. Failure to properly comply with customs rules can result in seizure of goods and civil and criminal penalties against involved parties. United States Customs and Border Protection (“CBP”) enforces customs rules. All goods entering the United States are subject to inspection by CBP prior to legal entry.

Europe union

The basic customs law is harmonised across Europe. This includes customs duties and restrictions. Customs tax from 150 €. In addition, see regulations of each Member State.

Germany

From 22 €, VAT is payable. National restrictions.

Romania

Customs may be very strict, especially for shipped goods (from anywhere outside the EU). Up to 10€ goods/package there are no taxes (it is free). Taxes may be stiff. There may be an outgoing custom tax too.

Slovakia

Up to 22€ there are no taxes (it is free). From 22€ up to 150€, it is necessary to pay VAT (DPH in Slovak) which is 21%. From 150€ it is necessary to pay VAT and customs. Customs may be from 0 to 10%, the amount depending on the type of imported goods.

Georgia

No customs for mailed goods below or equal to 300GEL (App US$160) including transportation. See currency exchange rate at National Bank of Georgia Web site: http://www.nbg.gov.ge/.

Asia

Hong Kong

Hong Kong is a free port and generally does not impose duties on imported or exported goods, with the exceptions of liquors, tobacco, methyl alcohol and hydrocarbon oil.Residents leaving the territory with a valid Hong Kong Identity Card for 24 hours or more may import up to 1 litre of alcohol and 19 cigarettes or 15 cigars.

Indonesia

No customs for mailed goods below or equal to US$50. Customs policy may be different in Batam free trade zone.

Philippines

Customs prohibits the import or export of PHP10,000 (approximately USD220) of local currency instruments (e.g. Philippine peso banknotes) without the prior authority of the central bank. However, bringing in of USD10,000 or higher (or its foreign currency equivalent) may be brought in or out but it must be declared in writing.Theoretically, the import and export of controlled goods needs clearance from the relevant government agencies regulating such goods.