How is duty and tax applied?

Duty and tax are dependent on the HS code and country of origin. Generally, tax is a percentage of the value of the goods, with some goods being zero-rated in some countries, such as children’s books and some food stuffs.

In general, the calculations are based upon the goods description provided on the commercial invoice and its HS code. However, other factors such as the country of origin and reason for import may all contribute to the overall value and percentage of duty and tax applied.

Some commodities are also subject to other charges such as excise duty which is an additional tax based on quantity – an example is alcohol. Goods that are subject to trade defence measures and other restrictions may also incur extra charges.