Clarification of Answer by
webadept-ga
on
09 Jun 2002 16:57 PDT
Well, of course I can. I'm glad this has been a good experience for
you. Here are the added countries
Slovenia:
Trade Barriers, Including Tariffs, Non-Tariff Barriers, and Import
Taxes
Slovenia has a relatively open trade regime, reflecting a view in
officialdom of the importance of trade in overall economic
liberalization and competitiveness. As of 1997, the weighted average
tariff rate applied to most-favored nations (MFN) was 10.7 percent. In
addition, Slovenia has concluded a number of new free trade agreements
and further liberalization has occurred, notably that related to the
Association Agreement with the EU. The effective rate of protection is
calculated to be 3 percent -- down from 36 percent prior to
liberalization.
In 1999, Slovenia adopted a temporary change in its trade regime
permitting it to reduce its MFN tariff rate in step with its bilateral
tariff reduction vis-a-vis the EU. The government intends to make such
stepwise reductions a permanent feature, culminating with the
wholesale adoption of the EU's Common External Tariff (CXT) upon EU
accession. The effect of this measure will be to limit the
disadvantages third country (including U.S.) exporters will face
selling into the Slovenian market in advance of EU accession, as well
as to limit disruption to individual sectors a discontinuous
adjustment to the CXT would cause.
Customs rates are generally defined by law according to the following
categories: 0-5 percent for raw materials; 5-10 percent for
semi-finished products; 8-15 percent for equipment; and 15-27 percent
for finished products or consumer goods. Import levies are payable
upon the importation of most agricultural and food products. Levies
are not charged if the agricultural or food product is exempt from
duties pursuant to the Customs Law. These levies are also not payable
on imports of products from countries with which Slovenia has signed
bilateral trade agreements.
Customs Valuation
The primary basis for customs valuation is ad valorum on the
transaction value of the goods, i.e., the price paid or the price that
is to be paid for the goods to be imported, including all duties and
taxes paid outside Slovenia.
Import Licenses
Ninety-eight percent of imports are free of quantitative restrictions.
Import quotas restrict a few categories of goods, and in some sectors
permits or licenses restrict importation;
o Textiles and textile products are imported through a quota system;
o Import licenses are required from the competent ministry for the
import of drugs and some chemicals, waste products and raw materials,
articles of cultural heritage, gold, waste and scrap of precious
metals and coins, nuclear reactors and weapons;
o A quality certificate is required for the import of some animals,
meat and vegetables, and other food products.
More information here:
http://www.usatrade.gov/website/ccg.nsf/CCGurl/CCG-SLOVENIA2000-CH-VI-0065D64D
Croatia :
Trade Barriers, Including Tariffs, Non-Tariff Barriers and Import
Taxes
Croatia has undertaken significant liberalization of the trade regime
and deregulation of trading activities. The Law on Trade permits all
legal persons, duly registered in accordance with the Law on
Companies, to engage in export and import activities. Croatia became a
full member of WTO in November 2000. In this context, Croatia has
committed to implementing additional trade liberalizing measures over
the transition period.
The Law on Customs Tariffs, implemented on July 1, 2000, authorizes
the Government of Croatia to adjust tariffs annually. Customs tariffs
currently range between 5-18 percent while the bulk of imports are
subject to rates of 5-10 percent. Average tariff for industrial goods
is 5 percent and for agricultural goods 27 percent . Under the WTO
umbrella, Croatia is a signatory of International Technology Agreement
that provides for free import of information technology equipment.
Import quotas have been phased-out.
Imported products are subject to quality control by market inspection
officials. These officials are employed by the State Inspectorate to
ensure that imported goods comply with Croatian standards, whether
they are appropriately labeled and packed, and whether they have
required documentation or quality certificates. The products subject
to quality control are those in which improper quality may not be
obvious or may be dangerous for the consumer (and include most food
and agricultural products, cars, furniture, cement, textile, electric
appliances, scales, and elevators). These products must pass quality
control testing before they are put on the market. When applicable,
products also have to pass sanitary, phytopathologic, or veterinary
control. Information on sanitary requirements can be obtained from the
Ministry of Health, and information on phytopathologic and veterinary
requirements from the Ministry of Agriculture and Forestry (see
addresses in the Appendix).
Due to the lack of reciprocity, at present Croatia does not
automatically recognize mandatory technical/quality tests (concerning
safety, environmental protection, etc.) conducted in other countries.
However, the Croatian State Office for Standards and Metrology has the
authority to fully or partially recognize some foreign tests on a case
by case basis, according to relevant legislation (for details see
www.dznm.hr – Product Certification: Recognition of Test Reports
Issued Abroad). Mutual recognition of these tests between Croatia and
other countries is to be arranged through bilateral and multilateral
agreements.
Most import regulations were translated into English during the WTO
accession process and are available from the Ministry of Economy.
However, to learn about the customs duties, taxes, and quality
requirements for a specific product, U.S. exporters should contact a
Croatian freight forwarder or a business consultant. The list of
Croatian freight forwarders is available from the American Embassy
Zagreb (www.usembassy.hr); for business consultants see the Appendix.
B. Customs Valuation
The primary basis for customs valuation is the contracted price
(transaction value) of the goods -- the price paid or the price that
is to be paid for the imported good. This value includes all duties,
transport costs (as well as loading/unloading charges), insurance,
agent's commission, packaging and taxes outside Croatia -- pursuant to
GATT Article VII.
C. Import Licenses
Import licenses are required for arms/ammunition, military and police
equipment, mobile radio sets, drugs, narcotics, antiquities, works of
art, precious metals, waste, and substances harmful to the ozone
layer. Import licenses are issued by the Ministry of Economy.
More information here :
http://www.usatrade.gov/website/ccg.nsf/CCGurl/CCG-CROATIA2002-CH-6:-00410C18
Lithuania :
The Lithuanian customs tariff system was introduced in April 1993 and
is still evolving. Lithuania extends MFN treatment to U.S. products,
with consumer product tariffs at approximately 15%. Tariffs on
agricultural products are relatively higher, based on the inclination
of the Lithuanian Government to protect the local farmers. According
to the agreement between Lithuania and the EU, tariffs on some
agricultural and industrial goods of EU-origin will gradually be
lowered.
Lithuania licenses imports of sugar, grain, alcohol and arms. There
are no other quantitative constraints on imports. Lithuanian tariff
classifications are based on the Harmonized Commodity Description and
Coding System. In addition to tariffs, imports are subject to excise
taxes and an 18 percent VAT. Fixed investment goods imported to
Lithuania are not subject to VAT, provided the importer is a
registered VAT-payer and the imported asset does not threaten
competitiveness.
A zero percent tax rate is levied on export services, international
transportation and services related to export of goods. Excise taxes
are applied to alcoholic beverages, tobacco, jewelry, cars and
gasoline, at rates varying from 10% to 100%. The Import documentation
required by Lithuanian customs authorities are a copy of the contract,
an invoice, a bill of lading indicating the amount, weight and value
of goods, and the certificate of origin. At the border, an importer or
his agent must complete a customs declaration and a customs freight
delivery note.
For meat imports, the State Veterinary Department provides border
inspection controls for bovine spongiform encephalopathy (BSE),
classical swine fever, salmonella, FMD etc. Imported food products are
required to have conformity certificates to guarantee quality and
wholesomeness. A producer's declaration is required for cosmetics and
toys.
More information here :
http://www.usatrade.gov/website/ccg.nsf/CCGurl/CCG-LITHUANIA2001-CH-6:-00532151
Latvia :
TRADE REGULATIONS, CUSTOMS AND STANDARDS
Latvia passed its current customs laws in October, 1994, with
adjustments for the European Union requirements taking effect on July
1, 1997. Customs duties apply both to the import and export of goods.
Latvia requires licenses for the import of grains, sugar, fuel,
tobacco, alcohol and arms, and for the export of ferrous and
non-ferrous metal scrap, ethyl alcohol, and spirits. Overall, there
are 98 classes of goods which correspond to HS Codes. In case of
disputes, the official European version of codification is used.
Transit of goods through Latvia is not subject to import and export
duties. For goods to be declared as transit or for temporary import, a
non-resident may declare by way of exception if approved by the State
Revenue Service.
Applicable import rates vary depending on the origin and the type of
the goods imported. As a member of WTO, Latvia has adopted the rating
practices required by this organization. The basic rate is from 0 to
55 percent. There are separate rates applicable to goods originating
in countries with Most-Favored-Nation (MFN) status and with which
Latvia has free-trade agreements. The basic 20% tariff rates are
applied to the countries with which Latvia has no trade agreements
however the basic tariff import rate is 15% for countries that have
MFN status in trade with Latvia. These tariffs mainly are applied to
goods deemed for release for free circulation. Customs tariffs are
lower or goods are completely exempt from tariffs for
machinery/equipment, chemical products and metals. At the same time
customs tariffs are higher for agricultural products. The basic rate
is 20%-55% bur for those countries with MFN status the rate is
15%-45%.
Export rates are not imposed on exports, except for art objects and
antiquities (0-20%) and for goods with strategic value, namely
minerals, metal and wood products. Export rates vary from 0 to 100
percent. An export tariff reduction scheme is planned in order to
liberalize foreign trade.
The Customs Law provides for customs duty exemptions. Foreign
investors can usually get an exemption on the temporary import of
goods. Temporary import into Latvia may not exceed 24 months.
Besides customs duties, imports are also subject to excise,
value-added-taxes (VAT) and tax on natural resources. VAT rates are
either 0 or 18 percent. However, as Latvia plans to join the EU, VAT
rates will have to change to match EU systems. This will influence
such industries as the press, medical services, pharmaceuticals and
the entertainment industry which are currently VAT exempt.
The following groups of supplies are subject to a zero percent VAT
rate:
- Goods to be exported from Latvia
- Services which are related to the export of goods from Latvia
- Services and goods transiting through Latvia
- Supply of goods and services related to the maintenance and service
of international transportation
- Tourism services in certain instances
- On the basis of reciprocity, services and goods related to
diplomatic and consular officers enjoying immunity
- Certain services if the recipient is a non-resident
Foreign investors are Value Added Tax exempt on the foreign investment
of fixed assets for manufacturing, provided that importer is a
registered VAT-payer in Latvia.
VAT taxpayers are entitled to deduct the tax which they pay on
supplies (input VAT) from the tax which they charge their customers
(output VAT), provided that the input supplies relate to the activity
of the taxpayer. Persons whose sales, excluding exempted sales, exceed
10,000 Lats (approx. USD 18,000) within a 12 month period must, within
the following 30 days, be registered with the State Revenue Service
for VAT payers.
Excise taxes are applied to soft drinks, coffee, tobacco products,
alcoholic beverages (including beer and wine), gold/jewelry, and cars
at various rates. Excise tax for alcohol and tobacco products is
generally paid by purchasing excise tax stamps. Excise taxes for fuel
and oil also apply, with the tax for petrol, oil, and diesel fuel
ranging from USD 160 to USD 340 per 1000 litres. Oil gases are taxed
at USD 85 per 1000 kilograms.
There are several exemptions from the excise tax in regard to
vehicles, such as smaller cars and certain trucks. Since January 1,
2001, only cars that correspond to the EU technical requirements and
standards can be registered in Latvia.
More Information here :
http://www.usatrade.gov/website/ccg.nsf/CCGurl/CCG-LATVIA2002-CH-6:-004D51AB
Estonia:
Trade Barriers, Including Tariffs, Non-Tariff Barriers and Import
Taxes
Under Estonian law all companies, regardless of their ownership
structure, may engage in foreign trade. State-owned enterprises have
neither exclusive rights nor special privileges in their purchases or
sales involving exports or imports.
Estonia's liberal foreign trade regime includes few tariff or
non-tariff barriers. Since January 2000, Estonia has imposed import
tariffs on certain agricultural products originating in certain third
countries, including the U.S. The continued success of the external
trade regime depends heavily on restructuring and revitalization of
companies in the agricultural and industrial sectors.
Having started accession negotiations with the European Union, Estonia
is in the process of adopting EU internal market procedures. U.S.
firms may be confident that future Estonian trade practices will
resemble those of the EU.
It is expected that more tariffs will be imposed as Estonia makes
progress in harmonizing its tariff regime with that of the EU.
Customs Valuation
Goods imported into or exported from Estonia must be cleared through
Estonian Customs. It collects the following duties and taxes:
A. procedure fee – a monetary fee of about USD 14.50.
B. Value added tax - VAT is levied ad valorem. Products exempted from
VAT include medicines, medical goods and equipment, equipment for
funeral services, goods imported for non-profit purposes, and some
other specific goods and services. VAT is collected by customs upon
clearance of the imported goods. For customs purposes, the value is
defined as the transaction value of the good plus certain other costs,
such as insurance and freight, up to the Estonian border.
More information here :
http://www.usatrade.gov/website/ccg.nsf/CCGurl/CCG-ESTONIA2001-CH-6:-0069FD43
Slovakia: SLOVAK REPUBLIC
Free Trade Arrangements
European Union (EU)
Joining the EU has been a priority for Slovak foreign policy since the
establishment of an independent Slovak Republic in 1993. The European
Association Agreement between Slovakia and the EU was signed on
November 4, 1993 and entered into effect from February 1, 1995.
Political considerations slowed negotiations between 1993-1998.
However, in 1999, accession negotiations were reopened and 2000 marked
a pronounced qualitative change in the relationships between Slovakia
and the EU. Slovakia informed the EU that it would not request any
exceptions with respect to the implementation of the acquis
communautaire (common body of law), and would only request a limited
number of transition periods, mostly concerning areas where the
performance of the economy must be improved or where big capital
investments have to be made. The Slovak government also informed the
EU of its readiness to adopt and implement the acquis by January 2004.
Throughout the coming years, trade arrangements, and the
administration of customs duties will be modified to conform to EU
standards.
Central European Free Trade Agreement (CEFTA)
CEFTA was established in 1992 with other members including the Czech
Republic, Hungary, Poland, Slovenia, Romania and Bulgaria. The goal of
this trade group is to harmonize economic policy among members based
on developing mutual trade through liberalization of trade
relationships and removal of tariff barriers.
6.2 Trade Barriers: Tariff and Non-tariff
Customs Duties, taxes and other charges collected in connection with
importation of goods. Foreign goods imported into Slovakia are subject
to customs inspection and imposition of customs duty, taxes and import
charges. Import duties (as well as the import surcharge, excise duty
and value added tax) are collected by customs offices after submission
of a customs declaration for release of these goods into the free
circulation regime. All import charges are due within 10 days from
notification by the customs authority.
6.3 Tariff Rates
The Customs Act distinguishes three types of customs duties, which in
turn influence the tariff rate used: general (autonomous), agreed (WTO
members and bilateral commercial agreements), preferential (General
System of Preferences or international agreements on customs union or
free trade zone). The criterion for determining these customs duties
is the declaration of the origin of goods.
6.4 Customs Valuation
Slovakia is a member of the WTO and is bound by the GATT Agreement on
Implementation of Article VII GATT 1994. In keeping with this, the
basis for calculating the import duty is the customs value of the
goods, including transportation costs and insurance from the point of
loading to the border of Slovakia. The rules appear to provide a
uniform and neutral system of valuation. Under Slovak legislation,
customs valuation is specified by articles 20, 21, 22 and 28 of law
No.618/1992 Coll.
More information here :
http://www.usatrade.gov/website/ccg.nsf/CCGurl/CCG-SLOVAK_REP2002-CH-6:-003332C9
Macedonia :
Sales Tax and Excise Tax
Macedonia has not yet introduced the value added tax (VAT), but it is
under study. At present there is only the Sales Tax Law which was
amended and published in Gazette No. 80/93 and the Excise Tax Law
(Gazette No. 78/93). Generally, the person accountable for payment of
the sales tax is the legal person who sells the product to the final
customer. An exception to this is for imported goods, for which the
taxpayer is the legal person who has imported the goods. The tax base
for sales tax is the purchase price of the goods without the sales tax
and for the imported goods it is the value of the goods determined
according to customs regulations, including the import duty and other
import taxes paid upon importation.
The general sales tax rate is 25%. A sales tax rate of 5% applies to a
number of specific products including capital equipment, some motor
vehicles, vessels, agricultural machinery and equipment, computers and
pocket calculators, books, notebooks, children's clothes, etc.
The sales tax rate on services is divided into three categories:
- standard tax rate of 10%; - tax rate of 25% applies to leasing,
mediation and agency services; - tax rate of 35% applies to all kinds
of gambling.
Under the Excise Tax Law, excise taxes are paid on alcohol, tobacco,
beer, oil (gasoline), coffee and luxury products. There are twenty-one
tax rates on excises. The top rate is 130% for alcohol and the lowest
is 5%, which applies to natural gas, crude oil and others. The tax
rate on imported tobacco products ranges from 26% to 70%. The rates
are amended periodically.
http://faq.macedonia.org/economy/taxation.html
The country has followed prudent monetary as well as fiscal policies,
enabling inflation to be held in check. Inflation never exceeded
developed-country norms during the 1996-99 periods; in fact, consumer
price deflation (-0.4 percent) was recorded in 1999. The year 2000
trend in consumer prices did result in an upturn in inflation to 6.1
percent, due to the effect of higher energy costs and also to the
imposition of VAT. The VAT is, nonetheless, considered an important
reform that should broaden Macedonia's revenue base while rendering
the tax system more equitable. Price increases are anticipated to
decline to just over two percent in the current year.
http://sg.biz.yahoo.com/ifc/mk/
Albania :
Trade Regulations, Customs and Standards
Albania joined the World Trade Organization in September 2000 and is
committed to reducing tariffs on imports. Currently, there are three
basic custom rates for imports depending on product type: 5 percent,
10 percent and 15 percent. Albania recently joined Bulgaria, Croatia,
the Former Republic of Yugoslavia, Macedonia and Romania in signing an
agreement which binds the countries to work to create a regional free
trade area.
Import - export companies must have a license to operate but do not
need to specify the type of products they will import/export in their
license application. Most import - export companies are formed as sole
proprietorships. There are no prohibited imports.
Albania has important shoe and clothing assembly industries. Raw
materials are imported primarily from Greece and Italy and fashioned
into final or near-final products in Albanian factories. Such
companies pay a 1 percent customs fee on the imported raw materials
and are exempt from the V.A.T. tax.
There is a 1 percent customs fee for products brought in to Albania
temporarily for repair and then re-exported. Similarly, temporary
machinery entering the country is subject to a 1 percent customs fee
and may remain in the country for up to one year
More information here :
http://www.usatrade.gov/Website/CCG.nsf/CCGurl/CCG-ALBANIA2002-CH-6:-005F29A9
Belarus :
Taxes and Duties
Taxes, in particular the value-added tax (VAT), import levies,
enterprise taxes, excise taxes, and personal income tax, provide the
Belarusian government's with important sources of revenue.
Belarus has formed a customs union with Russia affecting some of the
taxes and tariffs applicable to foreign trade and investment. For
example, import duties on many commodities were increased by as much
as 20%, to bring them in line with Russian levels.
Belarus has not yet fully implemented all of the changes in its tax
and customs regimes, especially those unfavorable to Belarusian trade
and manufacturing, which are called for by the union and further
changes in the country's tax and tariff structures are, therefore,
highly likely.
Main types of import taxes include:
Customs Duty. Most goods imported into Belarus are subject to a wide
range of customs duties. The duty rate ranges from zero to 30 percent
for most goods, but can go up to 100 percent for nearly pure alcohol.
This rate is most often calculated as a percentage of the customs
value of goods (calculated as CIF--cost, insurance, freight).
Excise Tax. This tax is levied on most imported luxury goods, such as
cars, jewelry, alcoholic beverages, and tobacco products.
Value-added Tax. VAT is applied to nearly all goods imported into
Belarus. The current rate is 20 percent. For certain food items,
agricultural goods, and medicines, the effective rate is 10 percent.
VAT is calculated on the total value of the goods, including customs
duty and excise tax, where applicable--in other words, after all other
charges
have been added to the customs value of the shipment.
More information here :
http://www.bisnis.doc.gov/bisnis/country/belcon.htm
and Bosnia :
Free Trade Agreements (FTAs):
Bosnia has signed three FTAs with the neighboring countries of
Croatia, Serbia/Montenegro and Slovenia. Based on these agreements all
goods originating in BiH that are exported to these countries enter
free of any custom charges. Bosnia is now negotiating the same
agreement with FYROM (Macedonia). The FTAs as well as the EU agreement
permitting free entry of BiH goods has had a definite stimulatory
effect on BiH exports.
Foreign Trade Regime and Customs
The Foreign Trade Regime of BiH is founded on the principals of a
market economy and free trade as laid down in the BiH Constitution and
in the Law on Foreign Trade Policy. The BiH trade regime is consistent
with the basic WTO principle to support and promote free international
flow of goods and services. All registered physical and legal persons,
both local and foreign, may carry out foreign trade activities. The
import of goods is free of any restriction on quantity or any other
equivalent measures. Goods to be imported must comply with technical
and quality standards and norms prescribed or required in BiH.
Customs Regulations
BiH Law on Customs Policy defines a legal framework which promotes the
free flow of goods across state borders. BiH has a relatively low
customs tariff structure at levels of zero, 5, 10 and 15 percent, with
some exemptions. There is a major effort underway to create a modern
data collection system that should be completed in June 2002, ensuring
more efficient collection of customs duties and bringing current
rampant smuggling under tighter controls. Rules of origin are set out
in Articles 20 to 23 of the Law on Customs Policy of BiH.
Tariff Rates
The Law on Customs and Tariffs establishes tariff rates in the
Federation and Republika Srpska for goods imported into the entities
from outside BiH borders. Tariffs are prescribed in accordance with
WTO regulations, though BiH only has observer status in the
organization. Typical high-tariff goods include cigarettes, alcoholic
products, meat and coffee.
More information here :
http://www.usatrade.gov/Website/CCG.nsf/CCGurl/CCG-BOSNIA2002-CH-6:-005FFD6C
If this is the type of information you will be looking to keep up on
then I would like to recommed that you check out this site, just
choose a country. They have buckets of information on just about
everything dealing with Import/Export and just plain doing business
with countries around the world
http://www.usatrade.gov/website/ccg.nsf/
webadept-ga
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