France is a member of the European Union and the world trade organization. As a result France enjoys normal trading relations with the United States.
Quotas The French government imposes quotas on some commodities.
Basic Documents
Certificates of Origin - Textile products with a CIF over 45 Euros require a Certificate of Origin with some exceptions.
Certificate of Origin Form A - Goods under claiming reduced duty or exemption of duty may require A Certificate of Origin Form A.
Commercial Invoices - All dutiable commodities relating to commercial transactions between companies and companies; companies and individuals, regardless of the value must show commercial invoices with a translated copy.
Dangerous goods certification may apply.
Airway Bill or Bill of Lading
Import permits - Permits may be required from Service des Titres du Commerce Exterieur (SETICE).
Import Duties
Customs Valuation Non-document commercial goods must be declared according to proper description.
Import Duties- Customs duties are, generally, an ad valorem rate (a percentage), which is applied to the transaction value (EUR Euro) or CIF of the imported goods based on the cost of the goods, insurance, and freight charges.
Excise Duties-There are excise taxes.
Import Taxes-In addition to duties , goods imported into France are also subject to a value-added Tax (VAT) which is generally charged at one of two rates:
The standard rate of 19.6% applicable to most manufactured goods
The reduced rate of 5.5%, applicable mostly to agricultural products and foodstuffs, original artworks and certain medicines.
Weight and Size Limits:
Maximum weight: 70.0 kg (150.0 lbs.) per package
Maximum length: 270.0 cm (108.0 in.) per package
Maximum dimensions: 419.0 cm (165.0 in.) per package, length and girth combined
This video outlines the holidays to avoid, commodity restrictions, basic documents and provides important Costa Rican international shipping resource links.
Non-document shipments to Costa Rica must include 1 original and 2 copies of a commercial invoice in spanish.
The consignee’s telephone number, if available, must be on the invoice. Original invoices are required by law and prevent Customs delays. Invoices on company letterhead are preferred. All other types of invoices could cause shipments to be delayed in customs.
Imports must be covered by a customs value declaration if the value of the goods exceeds 1,000 Central American pesos (US$1,000), with some exceptions.
The declaration of value must contain:
information regarding all agents invloved (i.e. importer, transporter, supplier, intermediary)
information regarding the goods (origin, description)
the tariff classification
the exchange rate
the commercial invoice
the customs value
the place and country of shipment
the number and date of the bill of lading
the customs regime or procedure requested
Most products are subject to a 14 percent sales tax applied on CIF + duty.
This video is intended to be a primer on shipping international to Chile. It outlines the holidays to avoid, commodity restrictions,basic documents and provides important Chilean international shipping resource links.
Important Points on Importing into Chile from USA
Chile is a member of APEC and a Member of the World Trade Organization. It enjoys U.S.-Chile Free Trade Agreement similar to NAFTA and uses the Harmonized Tariff Code to determine value of import goods.
When importing goods a Customs Broker is needed for shipments valued greater than $500.00
The basic document required for shipping include (links below):
commercial invoice
certificate of origin
bill of lading
packing list
Consignees Tax ID identification number (RUT) and Company Formal Name (Razon Social) must be on Airway bill or Bill of Lading and Commercial Invoice.
Duties and Taxes
CIF is defined as Harmonized Tariff value + shipping costs +insurance
Import duties range between 0 and 6 percent applied on CIF for items qualifying as U.S. origin or 6% of CIF for almost all non-qualifying products.
Excise tax on alcohol and tobacco products do apply.
Luxury goods are subject to domestic excise taxes ranging from 30 to 70%.
Import Tax 19% of (CIF +Import Duty)
No Custom Fees
Samples are exempt from Duties
Gift will be assessed Duties and Taxes
Weight and size restrictions:
Maximum weight: 70.0 kg (150.0 lbs.) per package
Maximum length: 270.0 cm (108.0 in.) per package
Maximum dimensions: 419.0 cm (165.0 in.) per package, length and girth combined
This video is intended to be a primer on shipping international to Canada. It outlines the holidays to avoid, commodity restrictions, basic documents and provides important Canadian international shipping resource links.
Important Points on Importing into Canada from USA
Canada and the Unites States function under the North America Free Trade Agreement (NAFTA). The North America Free Trade Agreement (NAFTA) provides for the elimination or progressive reduction of tariffs between Canada, U.S. and Mexico. The exemption or reduced tariff is applicable only to goods qualified under the agreement as originating goods.
To find out how NAFTA impacts the tariffs you paid for goods going from US to Canada
Canada Revenue for Tariffs under NAFTA go to Canada Revenue Agency.
In General, in order to import into Canada from the US you need:
1. You must register your business with the Canadian Government.
2. Two copies of the Cargo Control Document.
3. Two copies of the Canada Commercial invoice.
4. Two copies of a completed Form B3, Canada Customs Coding Form.
5. Any import permits, health certificates, or forms that other Canadian federal government departments require.
6. A Form A, NAFTA Certificate of Origin. This form is necessary because of the reduced tariffs enjoyed between Canada and the US. Canadian customs must be sure that the commodity originated from the United States.
7. Shipper’s Export Declarationonly when the commodity requires an export license.
How Do I know if I have to pay taxes?
It should be known that all merchandise coming into Canada must clear Customs and are subject to customs duty assessment unless the goods are duty or tax exempt by law.
What kind of Taxes Will I pay on Goods?
There are excise duties (or taxes) for beer, wines and tobacco entering Canada.
Both the Goods and Services tax (GST) and the Customs Duty need to be paid for goods entering Canada.
The Goods and Services tax is 5% on all imports with and additional provincial tax that varies.
This video is intended to be a primer on shipping international to Brazil. It outlines the holidays to avoid, commodity restrictions, basic documents and provides important Brazilian international shipping resource links.
Brazil is a member of the World Trade Organization and enjoys normal trading relations with the United States.
In order to import into Brazil all importers must be registered with the Foreign Trade Secretariat (SECEX) of the Ministry of Industry, Commerce and Tourism (MICT). They will obtain a CPNJ - Cadastro Nacional de Pessoa Juridica.
Basic Documents (see Links Below)
Certificate or Origin
Commercial Invoices The inscription number on the Natural Person Register (CPF - Cadastro Pessoa Fisica) or in the General Taxpayer Register of the Revenue Ministry (CGC), of the consignee must appear on the commercial invoice for clearance. The absence of such a document will cause customs delays and additional fines.
Commodity specific commercial invoices are needed for the following commodities:
Textiles
Marked or Mutilated Samples
Software on CD or DVD
Import Duties, Taxes, Fees and Fines
All commercial shipments or a shipment with a value over 3,000 USD are subject to duties and taxes.
Brazil uses a nationalized version of the Harmonized System (HS) for tariff classification known as the Nomenclatura Comum do MERCOSUL or NCM to calculate shipment value or NCM value.
The CIF value is defined as the NCM value + Insurance + Shipping
Brazil uses the MERCOSUL common external tariff (CET) for import duty which is a percentage (0-20%) of the CIF.
Shipments by air valued between 51 USD and 3,000 USD are subject to a flat 60% duty and tax on the FOB value of the shipment regardless of the commodity. [The FOB value is the value from the Incoterm of the import contract.]
Brazil also assesses the following taxes and fees on imports over and above duty and tax:
• Brokerage Fee –1% of C.I.F. value
• Warehouse Tax –1% of the import duty
• Fee for Handling Charges–varies according to value of product (from 20 USD to 100 USD)
• Administration Commission–currently fixed at 50 USD
• Additional Port Tax–two fees totaling 3 % of C.I.F. value
• A Merchant Marine Renewal Tax (MMR 25 percent of ocean freight charges on imports by sea.
• A Federal sales tax (IPI) that ranges between 5 and 15 percent
• State sales tax (ICMS) that is generally around 18 percent.
• Miscellaneous tax at 1% CIF
• Social Security tax is approximately 10 percent.
Summary of Brazilian Duties, Taxes Fees Associated With Imports of Most Products
Excise duties are payable on a number of commodities:
• alcoholic beverages,
• tobacco products
• minerals oils
• footwear
• rubber
• plastic
• metals
• raw hides & skins
• some electric machinery and others
Caution! Imports held up in customs are assessed a very high customs fee (or fine).
Good Luck and Good Shipping
This video is intended to be a primer on shipping international to Australia. It outlines the holidays to avoid, commodity restrictions, basic documents and provides important Australian international shipping resource links.
Important Points on Importing into Australia from USA
The Australia and United States function under the Australia-United States Free Trade Agreement (AUSFTA). Here are the key advantages of this free trade agreement with Australia.
How Do I know if I have to pay taxes?
It should be known that all goods imported into Australia must be cleared by Customs. Importers (into Australia) are responsible for obtaining a formal Customs clearance for goods with a value of $1000 (AUD) or greater. Goods valued at less than $1000 (AUD) can be self assessed declaration. This means that the importers (into Australia) can tell the Australian government the value of the commodity. Do not lie!
If the goods are valued at $1000 (AUD) or greater than Customs determines the value of the goods imported into Australia based on the World Trade Organization (WTO) Valuation Agreement. This valuation system is used by most trading nations. Rates of duty payable by an importer are determined by the classification of goods within the Australian Customs Tariff.
What kind of Taxes Will I pay on Goods?
There are no excise duties (or taxes) for goods entering Australia. Both the Goods and Services tax (GST) and the Customs Duty need to be paid for goods entering Australia. The Goods and Services tax is calculated using the following three points:
1. The value of the goods imported into Australia based on the World Trade Organization (WTO) Valuation Agreement.
2. The customs duty or tax which is determined by the classification of goods within the Australian Customs Tariff.
3. The transport costs and insurance to get the item into Australia.
The total costs of the above three points is known in Australia as the Value Of the Taxable Importation (V.O.T.I.). The GST payable on goods imported into Australia is 10% of the V.O.T.I. Yes you have it right…the customs duty contributes to the amount of the GST and you have to pay both.
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