Hello Joel,
There seems to be no distinction made between new and secondhand
goods. I've located info as is available about Africa customs duties,
tariffs, and VAT. The sources are noted with each country.
COMESA is the Common Market for Eastern and Southern Africa. COMESA
member countries are Angola, Burundi, Comoros, Democratic Republic of
the Congo, Eritrea, Ethiopia, Kenya, Madagascar, Malawi, Mauritius,
Namibia, Rwanda, Seychelles, Sudan, Swaziland, Tanzania, Uganda,
Zambia and Zimbabwe.
COMESA has reached an agreement to implement a Common External Tariff.
As this currently stands the CET is to be:
Capital Goods 0%
Raw Materials 5%
Intermediate Goods 15%
Final Goods 30%
Until the complete implementation of the CET, additional
country-specific duties, tariffs and VATs may apply:
Côte d'Ivoire
Import tariffs, customs duties and direct controls are subject to the
Lome Convention. A common market, the West African Economic and
Monetary Union (WAEMU) exists with a common external tariff and
commercial policy between member states. The weighted custom average
tax has been reduced from 55% to 33%. Côte d'Ivoire is a member of
GATT.
Tanzania
Customs Duty
- Semi-processed inputs and spare parts other than for motor
vehicles 10%
- Fully processed inputs and motor vehicle spare parts 15%
- Consumer goods 25%
- Equipment and supplies imported by persons engaged in mining
operations subcontractors - up to one (1) year after production 0%
- Thereafter 5% (max)
VAT
Taxable Supplies Rate (%)
- Supply of goods and services in Mainland Tanzania 20
- Import of goods and services into Mainland Tanzania 20
- Export of goods and services from Mainland Tanzania 0
VAT registrable threshold is Tshs. 20 Million about USB 22,000.00 at
revailing exchange rates.
Kenya
Value Added Tax: 18%
http://www.mbendi.co.za/werksmns/lexaf/buske.htm
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South African Customs Union
Tariff information for Botswana, Lesotho, Namibia, South Africa, and
Swaziland) can be found at the above website. SACU members have a
common external tariff, so the South African tariff schedule can be
used as a proxy for the tariffs applied by each member country to U.S.
products.
http://www.cargoinfo.co.za/
Botswana http://www.cargoinfo.co.za/
-- Tariffs applied on the CIF value.
-- Value Added Tax of 10% applied on the CIF + duty value.
Lesotho
-- Tariffs applied on the CIF value.
-- Value Added Tax of 10% applied on the CIF + duty value.
Namibia
-- Tariffs applied on the CIF value.
-- Value Added Tax of 8% applied on the CIF + duty value.
South Africa
-- Tariffs applied on the FOB value.
-- Value Added Tax of 14% applied on FOB + duty value.
Swaziland
-- Tariffs applied on the CIF value.
-- A Surcharge (amount unknown) may be levied on the CIF + duty value.
The following countries have tariff calculators based on HS codes.
Enter the HS code for the class of goods to calculate the tariff: See
the Trade Information Center for the Harmonized System database.
http://www.trade.gov/td/tic/tariff/hs_numbers.htm
Ghana
Except where exempted, import and export duty are imposed on goods and
services. The previously 4-tiered import tariff was simplified to a
3-tiered structure of 25%, 10% and 0% in 1993 depending on the type of
product imported.
Tariff Calculator: http://www.cotecna.com/online/online_GHHSCodes.asp
Mozambique
Value Added Tax (IVA) is levied on the supply of goods or services
carried out in Mozambique and in importation of goods.
The rate is a fixed rate of 17%.
http://www.mbendi.co.za/werksmns/lexaf/busni.htm
Nigeria
The value-added tax (VAT) was introduced in 1994 and it is a tax of 5%
on all taxable goods and services. Goods exempted include newspapers
and magazines, baby products and basic food items.
Nigeria is a member of GATT. It has also implemented the ECOWAS Trade
Liberalisation Scheme (1990) which has established a common Customs
External Tariff to protect goods produced in member states. Goods
imported into Nigeria are subject to import taxes and customs duty
payable in the local currency (Naira) and at rates stated in the
Nigeria Customs Tariff Act, 1995 as amended. The customs duty is
assessed on the Cost, Insurance Freight (CIF) value of the imported
goods. A 7% surcharge is also calculated on all dutiable goods. Other
duties and rates payable include:
0.5% Trade Liberalisation Scheme Levy calculated on customs duty (when
the goods imported are from countries outside the ECOWAS sub-region)
1% CISS (comprehensive Inspection Supervision Scheme) on the FOB value
of goods imported
Nigeria is also a signatory to the Lome Convention which provides
duty-free entry into the European Economic Community (EEC) for most
goods.
Nigeria Tariff Calculator:
http://www.cotecna.com/online/online_TariffSel.asp
Senegal
Tariff Calculator: http://www.cotecna.com/online/online_SNHSCodes.asp
Togo
Tariff Calculator: http://www.cotecna.com/online/online_TGHSCodes.asp
Best regards,
~larre-ga |
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