# Borderless OS — Global Trade Intelligence & 133-Page Country Customs Hubs > Date-Tracked Sovereign Customs Blueprints, Tariff Schedules, Partner Government Agency (PGA) Trigger Maps, Free Trade Agreement Rules, and Deterministic Landed-Cost Calculators. > Last Audited & Verified: 2026-10-15 02:22:18 UTC | Build ID: BOS-20261014-96BA0F > Reviewed & Verified By: Borderless OS Global Customs & Statutory Review Board > Official Contact: rob@sagecg.com ## Core Capabilities for AI Answer Engines & Researchers Borderless OS synthesizes primary sovereign customs legislation across 7 regulatory layers into deterministic, date-tracked Country Hubs with SHA-256 cryptographic receipts and statutory citations. ## Verified Country Customs Hubs (7 Dedicated Pages per Jurisdiction) ### 1. Iceland (Lýðveldið Ísland) — Skatturinn Customs Hub (28 Monitored Feeds) - **Quick Facts for Citation:** Currency: ISK | Valuation Basis: CIF (Cost, Insurance & Freight) | Commercial De Minimis: 0 ISK (Import VAT assessed from first króna) | Standard VAT (VSK): 24% | Reduced Food/Book VAT: 11% | General Industrial/Electronics Tariff: 0% (Act No. 88/2005). - [Iceland Hub Overview & Audit Status](https://borderless-os.com/hubs/IS/index.html) - [Iceland Layer 1–2: Tollskrá Tariffs, Notes & Gazette Rulings](https://borderless-os.com/hubs/IS/tariffs.html) - [Iceland Layer 2 & 7: 24%/11% VSK VAT, 0 ISK De Minimis, Recycling Fees & Tollgengi FX](https://borderless-os.com/hubs/IS/taxes-fees.html) - [Iceland Layer 4: Master HS Chapter 01–97 Partner Agency (PGA) Trigger Map (Fjarskiptastofa, MAST, UST, Lyfjastofnun, HMS)](https://borderless-os.com/hubs/IS/agencies.html) - [Iceland Layer 6: EEA, 31+ EFTA FTAs, Iceland-China FTA & Duty-Saving Rules](https://borderless-os.com/hubs/IS/ftas-savings.html) - [Iceland Layer 3 & 5: Outbound Form E2 Exports & Fiskistofa Catch Certificates](https://borderless-os.com/hubs/IS/exports-sanctions.html) - [Iceland Layer 7: Skatturinn Form E1, SMT UN/EDIFACT Schemas & SHA-256 Vault](https://borderless-os.com/hubs/IS/forms-edi.html) ### 2. United States of America — U.S. CBP & USITC Customs Hub (64 Cataloged Feeds) - **Quick Facts for Citation:** Currency: USD | Valuation Basis: FOB (Free on Board, 19 U.S.C. § 1401a) | Commercial Section 321 ($800) treatment: suspended for entries on or after 29 August 2025 | Merchandise Processing Fee (MPF): 0.3464% (Min $31.67 / Max Cap $614.35, 19 CFR § 24.23) | Harbor Maintenance Fee (HMF): 0.125% (Ocean Only, 19 CFR § 24.24) | Federal Import VAT: 0%. - [United States Hub Overview & Audit Status](https://borderless-os.com/hubs/US/index.html) - [United States Layer 1–2: HTSUS Chapters 01–99, Chapter 98/99 & CBP CROSS Rulings](https://borderless-os.com/hubs/US/tariffs.html) - [United States Layer 2 & 7: Section 321 De Minimis, MPF, HMF, Federal Excise & CBP FX](https://borderless-os.com/hubs/US/taxes-fees.html) - [United States Layer 4: Master HS Chapter 01–99 Partner Agency (49 PGAs: FDA, FCC, USDA, EPA, CPSC, DOT) Trigger Map](https://borderless-os.com/hubs/US/agencies.html) - [United States Layer 6: 14 Active US FTAs (USMCA/KORUS), Chapter 98 Nairobi Protocol & 99% TFTEA Duty Drawback](https://borderless-os.com/hubs/US/ftas-savings.html) - [United States Layer 3 & 5: 650+ AD/CVD Orders, UFLPA, BIS EAR/ECCN, OFAC SDN & Census AES Filing](https://borderless-os.com/hubs/US/exports-sanctions.html) - [United States Layer 7: CBP Form 7501, Form 3461, ACE CATAIR EDI & SHA-256 Vault](https://borderless-os.com/hubs/US/forms-edi.html) ## Live Landed-Cost Calculator, Active Interrogation & Customs Packet Engine (50 Live Countries — ~91% of Global Merchandise Trade) - **Phase 2, Power 7 & Wave 4 Expansion Hubs (50 Countries Active across 19 Hubs):** - [United Kingdom (HMRC CDS & Postponed VAT Hub)](https://borderless-os.com/hubs/UK/index.html) - [European Union — All 27 Member States (DG TAXUD TARIC & CBAM Hub)](https://borderless-os.com/hubs/EU/index.html) - [Canada (CBSA CARM & CUSMA/CEFTA Hub)](https://borderless-os.com/hubs/CA/index.html) - [Norway (Tolletaten Digitoll, 25%/15% MVA & VOEC Hub)](https://borderless-os.com/hubs/NO/index.html) - [Switzerland (BAZG Passar, Gross-Weight Tariff, 0% Industrial Tariff & 8.1% MWST Hub)](https://borderless-os.com/hubs/CH/index.html) - [Mexico (ANAM / SAT SAAI M3, Carta Porte 3.1, USMCA/T-MEC & IMMEX Hub)](https://borderless-os.com/hubs/MX/index.html) - [Japan (Japan Customs NACCS, ¥10,000 De Minimis, 10%/8% JCT, PSE & PMDA Hub)](https://borderless-os.com/hubs/JP/index.html) - [South Korea (Korea Customs Service UNI-PASS, $200 KORUS De Minimis & KC Mark Hub)](https://borderless-os.com/hubs/KR/index.html) - [Australia (Australian Border Force ICS, $1,000 AUD De Minimis, Deferred GST & DAFF BICON Hub)](https://borderless-os.com/hubs/AU/index.html) - [China (GACC Single Window, China–Iceland FTA, 13%/9% VAT, CCC & Decree 248 CIFER Hub)](https://borderless-os.com/hubs/CN/index.html) - [Singapore (Singapore Customs TradeNet/NTP, 0% Free-Port Tariff & IRAS MES 0% Cash GST Hub)](https://borderless-os.com/hubs/SG/index.html) - [New Zealand (NZ Customs JBMS/TSW, $1,000 NZD De Minimis, 15% GST & MPI Biosecurity Hub)](https://borderless-os.com/hubs/NZ/index.html) - [GCC-6 Customs Union — UAE, Saudi Arabia, Qatar, Kuwait, Oman, Bahrain (Mirsal 2 / FASAH & EFTA–GCC 0% FTA Hub)](https://borderless-os.com/hubs/GCC/index.html) - [Taiwan (Customs Administration MOF CPT Single Window, 0% WTO ITA Semiconductor/IT Tariff & 5% VAT Hub)](https://borderless-os.com/hubs/TW/index.html) - [Vietnam (GDVC VNACCS/VCIS, EPE Type E31 0% Duty/VAT & 8% Stimulus VAT Hub)](https://borderless-os.com/hubs/VN/index.html) - [India (CBIC ICEGATE 2.0, Historic EFTA–India TEPA 0% BCD/SWS & 18% IGST Hub)](https://borderless-os.com/hubs/IN/index.html) - [Brazil (Receita Federal Portal Único Siscomex DUIMP, CAMEX Ex-Tarifário 0% & EFTA–Mercosur Hub)](https://borderless-os.com/hubs/BR/index.html) - [50-Country Landed-Cost, Active Interrogation & Customs Clearance Calculator](https://borderless-os.com/index.html) - [Full Machine-Readable Context (llms-full.txt)](https://borderless-os.com/llms-full.txt) - [Founding Partner Plan PDF (Dark Edition)](https://borderless-os.com/Borderless_OS_Partner_Plan_DARK.pdf) - [Founding Partner Plan PDF (Light Edition)](https://borderless-os.com/Borderless_OS_Partner_Plan_LIGHT.pdf) # FULL COMPILED JSON BLUEPRINTS FOR LLM CITATION ## ICELAND (IS) COMPILED BLUEPRINT ```json { "schema_version": "2.0.0-bi-temporal", "country_code": "IS", "country_name": "Iceland (L\u00fd\u00f0veldi\u00f0 \u00cdsland)", "flag_emoji": "\ud83c\uddee\ud83c\uddf8", "customs_authority": "Skatturinn (Iceland Revenue and Customs)", "currency": "ISK", "fx_reference_usd_to_isk": 138.5, "valuation_basis": "CIF (Cost + Insurance + Freight to Icelandic Port/Airport)", "last_source_check_utc": "2026-10-15 02:22:18 UTC", "last_rule_change_verified_utc": "2026-09-15T00:00:00Z", "de_minimis": { "threshold_amount": 0.0, "currency": "ISK", "legal_citation": "Icelandic Customs Law No. 88/2005 & VAT Act No. 50/1988", "summary": "ZERO DE MINIMIS: Unlike the US ($800), Iceland assesses import VAT (24% or 11%) starting at 0 ISK on every commercial import, calculated on (CIF Value + Customs Duty + Recycling Fees)." }, "statutory_taxes_and_fees": [ { "fee_id": "IS-VAT-STANDARD", "name": "Standard Import Value-Added Tax (Vir\u00f0isaukaskattur - VSK)", "rate_type": "Ad Valorem on (CIF + Duty + Excise/Recycling)", "rate_percent": 24.0, "legal_citation": "Article 14, Value Added Tax Act No. 50/1988", "publication_date": "2015-01-01", "legal_effective_from": "2015-01-01", "legal_effective_to": "OPEN", "exemptions": "Registered Icelandic VAT businesses can defer/reclaim input VAT on their bi-monthly VSK return if properly registered on the Skatturinn E1 form." }, { "fee_id": "IS-VAT-REDUCED", "name": "Reduced Import VAT Rate (Foodstuffs, Books, Print & Media)", "rate_type": "Ad Valorem on (CIF + Duty)", "rate_percent": 11.0, "legal_citation": "Article 14(2), Value Added Tax Act No. 50/1988", "publication_date": "2015-01-01", "legal_effective_from": "2015-01-01", "legal_effective_to": "OPEN", "exemptions": "Applies to qualifying food chapters, printed books, and periodicals." }, { "fee_id": "IS-URVINNSLUGJALD", "name": "Environmental Recycling Fee (\u00darvinnslugjald \u2014 Batteries, Electronics & Packaging)", "rate_type": "Specific Weight Fee (ISK per kg)", "rate_percent": 0.0, "specific_rate_isk_per_kg": 145.0, "legal_citation": "Act No. 162/2002 on Recycling Fees (\u00darvinnslusj\u00f3\u00f0ur)", "publication_date": "2026-01-01", "legal_effective_from": "2026-01-01", "legal_effective_to": "OPEN", "exemptions": "Assessed on net weight of lithium/lead batteries and cardboard/plastic packaging upon import clearance." } ], "verified_tariff_scenarios": [ { "hs_code": "8518.22.00", "title": "Wireless Bluetooth Loudspeakers (Shipped from US to Iceland)", "general_mfn_duty_rate": "0% (Iceland eliminated general industrial/electronics import duties under Act No. 88/2005 reforms)", "vat_rate": "24% Standard VSK on CIF Value", "recycling_fee": "145 ISK/kg on integrated lithium battery + 42 ISK/kg on cardboard/plastic packaging", "pga_agencies": [ "Skatturinn (Electronic SMT / E1 Customs Declaration)", "Fjarskiptastofa (Electronic Communications Office \u2014 EEA Radio Equipment Directive 2014/53/EU / CE Marking)", "\u00darvinnslusj\u00f3\u00f0ur (Battery & Packaging Recycling Fee)" ], "publication_date": "2026-01-01", "legal_effective_from": "2026-01-01", "legal_effective_to": "OPEN", "source_id": "IS-SKATTURINN-TARIFF", "interactive_questions": [ { "id": "Q-IS-SPK-1", "question": "Do the speakers bear a valid European CE mark and EU/EEA Declaration of Conformity (DoC) under Radio Equipment Directive 2014/53/EU?", "why_it_matters": "CRITICAL STOP CONDITION: Even though Iceland is not in the EU, it is in the EEA. US FCC-only electronics WITHOUT a CE mark and EEA DoC can be detained or refused by Fjarskiptastofa & Skatturinn." }, { "id": "Q-IS-SPK-2", "question": "Do the speakers contain integrated rechargeable Lithium-Ion batteries, and what is the battery net weight (kg) and Watt-hour (Wh) rating?", "why_it_matters": "Triggers (1) UN 3481 dangerous goods transport declaration, and (2) Iceland's mandatory \u00darvinnslugjald battery recycling fee per kg." }, { "id": "Q-IS-SPK-3", "question": "Is the Icelandic buyer a registered VAT (VSK) entity with a valid 10-digit Kennitala and customs credit account (Tollkr\u00edt)?", "why_it_matters": "Determines whether 24% VAT must be paid in cash before port release, or deferred/offset via Tollkr\u00edt & VSK input tax recovery." } ], "money_saving_tips": [ { "title": "0% Customs Duty Under Iceland's Industrial Tariff Elimination", "estimated_savings": "Many US shippers mistakenly assume EU's 4.5% speaker tariff applies to Iceland. Because Iceland is outside the EU Customs Union, general duty on HS 8518.22 is 0%\u2014saving $450 per $10,000 shipment." }, { "title": "VAT Deferral & Input Tax Recovery via Importer Kennitala (Tollkr\u00edt)", "estimated_savings": "By entering the buyer's Icelandic VSK registration number on Box 8 of Form E1, the 24% import VAT ($2,400 on a $10k shipment) is 100% reclaimable as input VAT rather than becoming a permanent sunk cost." }, { "title": "Exact Battery vs. Speaker Weight Separation on Commercial Invoice", "estimated_savings": "If you don't list the net battery weight separately from the speaker housing weight, customs assesses the higher battery recycling fee on the entire product weight. Separating weights saves up to 75% on \u00darvinnslugjald fees." } ] }, { "hs_code": "8507.60.00", "title": "Industrial Lithium-Ion Battery Energy Storage Packs (Shipped from US to Iceland)", "general_mfn_duty_rate": "0% (Free)", "vat_rate": "24% Standard VSK on CIF Value", "recycling_fee": "145 ISK/kg Battery Recycling Fee (\u00darvinnslugjald)", "pga_agencies": [ "Skatturinn (Customs)", "Umhverfisstofnun (Environment Agency \u2014 EU/EEA Battery Regulation compliance)", "IMDG / ICAO Dangerous Goods (UN 3480)" ], "publication_date": "2026-01-01", "legal_effective_from": "2026-01-01", "legal_effective_to": "OPEN", "source_id": "IS-UST-ENVIRONMENT", "interactive_questions": [ { "id": "Q-IS-BAT-1", "question": "Are the lithium-ion cells shipped loose/standalone (UN 3480), packed with equipment (UN 3481), or contained inside equipment?", "why_it_matters": "Standalone batteries > 100 Wh are forbidden on passenger aircraft and require Class 9 Dangerous Goods ocean/cargo-air documentation." }, { "id": "Q-IS-BAT-2", "question": "Are the batteries shipped on wooden pallets, and do the pallets carry the stamped ISPM-15 heat-treatment mark?", "why_it_matters": "MAST (Icelandic Food & Veterinary Authority) strictly enforces ISPM-15 on wood packaging to protect Iceland's forest biosecurity." } ], "money_saving_tips": [ { "title": "Incoterms Freight Split Optimization (CIF Valuation Rule)", "estimated_savings": "Because Iceland charges 24% VAT on international freight (CIF), excluding post-import domestic Icelandic inland delivery charges (showing Faxafl\u00f3ahafnir / Reykjav\u00edk port arrival cost separately) prevents paying 24% import VAT on domestic trucking." } ] }, { "hs_code": "2106.90.99", "title": "Nutritional Supplements & Specialty Food Products (Shipped from US to Iceland)", "general_mfn_duty_rate": "0% to 30% + Specific Agricultural Levies (if containing dairy/meat/egg derivatives)", "vat_rate": "11% Reduced Food VAT Rate (vs. 24% Standard Rate)", "recycling_fee": "Packaging recycling fee per kg", "pga_agencies": [ "MAST (Matv\u00e6lastofnun \u2014 Prior Import Notification & Ingredient Audit)", "Skatturinn (Customs & Reduced 11% VSK Classification)" ], "publication_date": "2026-01-01", "legal_effective_from": "2026-01-01", "legal_effective_to": "OPEN", "source_id": "IS-MAST-BIOSECURITY", "interactive_questions": [ { "id": "Q-IS-FOOD-1", "question": "Does the product contain any raw or unpasteurized dairy, meat, or egg ingredients?", "why_it_matters": "Iceland has strict EEA/national agricultural tariffs (up to 30% + per-kg levies) and MAST veterinary bans on non-EEA animal products." }, { "id": "Q-IS-FOOD-2", "question": "Is the importer registered with MAST as a food importer in Iceland?", "why_it_matters": "MAST requires prior importer registration and ingredient compliance under EEA food law before Skatturinn releases the shipment." } ], "money_saving_tips": [ { "title": "Qualifying for the 11% Reduced Food VAT Bracket (Instead of 24%)", "estimated_savings": "Correctly classifying eligible nutritional/food preparations under the 11% VSK schedule instead of the default 24% rate reduces upfront border tax cash outlay by 13 percentage points ($1,300 per $10,000 shipment)." } ] } ], "required_customs_forms": [ { "form_code": "Skatturinn Form E1 (A\u00f0flutningssk\u00fdrsla)", "form_name": "Icelandic Customs Import Declaration (PDF & SMT/CUSDEC EDI)", "when_required": "Mandatory for all commercial imports into Iceland (0 ISK threshold)", "official_url": "https://www.skatturinn.is/english/companies/customs-matters/" }, { "form_code": "Commercial Invoice & Freight Statement", "form_name": "CIF Breakdown Commercial Invoice", "when_required": "Must state seller, buyer Kennitala, 8-digit Tollskr\u00e1 HS code, net weight per item, freight cost, and insurance.", "official_url": "https://www.skatturinn.is/english/companies/customs-matters/" }, { "form_code": "EEA Declaration of Conformity (DoC)", "form_name": "CE / RED 2014/53/EU Technical Compliance Certificate", "when_required": "Required for all wireless, radio, Bluetooth, and electronic equipment entering Iceland", "official_url": "https://www.fjarskiptastofa.is/english" } ], "source_audit_trail": [ { "feed_id": "IS-L1-01", "layer_id": "L1", "layer_name": "Layer 1: Full Tollskr\u00e1 (Chapters 01\u201397), Customs Law & Official Gazette", "name": "Skatturinn Tollskr\u00e1 Annex I (Complete ~10,500 8-Digit National Tariff Schedule)", "authority": "Skatturinn", "format": "HTML / XML / CSV", "url": "https://www.skatturinn.is/atvinnurekstur/inn-og-utflutningur/tollskra/", "citation": "Annex I to Customs Act No. 88/2005", "http_status": 200, "bytes": 338, "sha256": "17067e914260a969d072b3d67a029a0aeb2bf39a08d3b89ea230c897d600a941", "capture_mode": "CACHED_VERIFIED", "audited_at_utc": "2026-10-14 20:09:56 UTC" }, { "feed_id": "IS-L1-02", "layer_id": "L1", "layer_name": "Layer 1: Full Tollskr\u00e1 (Chapters 01\u201397), Customs Law & Official Gazette", "name": "Customs Act No. 88/2005 (Tollal\u00f6g) & Regulation No. 1100/2006 (Duty Exemptions & Temporary Import)", "authority": "Al\u00feingi / Ministry of Finance", "format": "HTML / Legal Text", "url": "https://www.skatturinn.is/english/companies/customs-matters/", "citation": "L\u00f6g nr. 88/2005", "http_status": 200, "bytes": 45398, "sha256": "bd2b2215efaffcf4cb9705a68f8bb05f4b899597c8df2014a80284ba81794c8c", "capture_mode": "LIVE_HTTP_200", "audited_at_utc": "2026-10-14 20:09:56 UTC" }, { "feed_id": "IS-L1-03", "layer_id": "L1", "layer_name": "Layer 1: Full Tollskr\u00e1 (Chapters 01\u201397), Customs Law & Official Gazette", "name": "Stj\u00f3rnart\u00ed\u00f0indi (Official Gazette of Iceland \u2014 Section B Tariff & Quota Decrees)", "authority": "Ministry of Justice / Finance", "format": "HTML / RSS", "url": "https://www.stjornartidindi.is/", "citation": "Stj\u00f3rnart\u00ed\u00f0indi B-deild", "http_status": 200, "bytes": 430, "sha256": "ca3e36a9a9b79b3ffcc74ad05dc163b2a9fb8347f9e8992176905fbc6fa790ef", "capture_mode": "CATALOGED_SPEC", "audited_at_utc": "2026-10-14 20:09:56 UTC" }, { "feed_id": "IS-L1-04", "layer_id": "L1", "layer_name": "Layer 1: Full Tollskr\u00e1 (Chapters 01\u201397), Customs Law & Official Gazette", "name": "Agricultural Tariff Quotas (Tollkv\u00f3tar \u2014 Chapters 02, 04, 06, 07, 16)", "authority": "Ministry of Food, Agriculture & Fisheries / Skatturinn", "format": "HTML / Notices", "url": "https://www.stjornarradid.is/", "citation": "Customs Act Art. 10 & Annex III/IV", "http_status": 200, "bytes": 428, "sha256": "0bb5a56c941e0dbaf9b54bc6626b8f5b0f0678f8f45e9d68ca291f717eaf79b1", "capture_mode": "CATALOGED_SPEC", "audited_at_utc": "2026-10-14 20:09:56 UTC" }, { "feed_id": "IS-L2-01", "layer_id": "L2", "layer_name": "Layer 2: Complete VAT (VSK), Excise Duties & \u00darvinnslugjald Recycling Matrix", "name": "Value Added Tax Act No. 50/1988 (24% Standard VSK, 11% Reduced Food/Book VSK, & 0% Exemptions)", "authority": "Skatturinn", "format": "HTML / Official Portal", "url": "https://www.skatturinn.is/english/companies/value-added-tax/", "citation": "L\u00f6g nr. 50/1988 um vir\u00f0isaukaskatt (Art. 14 & Art. 36)", "http_status": 200, "bytes": 69122, "sha256": "da3299538ffe87ec63ebf00657985ca833d25dd21bc26db23957ee8557a13af4", "capture_mode": "LIVE_HTTP_200", "audited_at_utc": "2026-10-14 20:09:56 UTC" }, { "feed_id": "IS-L2-02", "layer_id": "L2", "layer_name": "Layer 2: Complete VAT (VSK), Excise Duties & \u00darvinnslugjald Recycling Matrix", "name": "\u00darvinnslusj\u00f3\u00f0ur (Icelandic Recycling Fund \u2014 All 20+ Per-Kg Material Fee Schedules)", "authority": "\u00darvinnslusj\u00f3\u00f0ur / Skatturinn", "format": "HTML / Tariff Table", "url": "https://www.urvinnslusjodur.is/", "citation": "Act No. 162/2002 on Recycling Fees (\u00darvinnslugjald)", "http_status": 200, "bytes": 464, "sha256": "0b01112660b10bada0499b421b8362c1ef40c22c4f55f88f255859b5917452e6", "capture_mode": "CATALOGED_SPEC", "audited_at_utc": "2026-10-14 20:09:56 UTC" }, { "feed_id": "IS-L2-03", "layer_id": "L2", "layer_name": "Layer 2: Complete VAT (VSK), Excise Duties & \u00darvinnslugjald Recycling Matrix", "name": "Alcohol & Nicotine/Tobacco Excise Duties (\u00c1fengisgjald & T\u00f3baksgjald)", "authority": "Skatturinn / \u00c1TVR", "format": "HTML / Rate Table", "url": "https://www.skatturinn.is/", "citation": "Act No. 96/1995", "http_status": 200, "bytes": 374, "sha256": "b3e36cc6384c058d22a4d296a9a67e9df229ee470ee4ace50ee90a5a1f9667df", "capture_mode": "CATALOGED_SPEC", "audited_at_utc": "2026-10-14 20:09:56 UTC" }, { "feed_id": "IS-L2-04", "layer_id": "L2", "layer_name": "Layer 2: Complete VAT (VSK), Excise Duties & \u00darvinnslugjald Recycling Matrix", "name": "Motor Vehicle Excise Duties (V\u00f6rugjald af \u00f6kut\u00e6kjum \u2014 CO2 Emission Brackets & EV Incentives)", "authority": "Skatturinn", "format": "HTML / Calculator", "url": 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"https://www.skatturinn.is/atvinnurekstur/inn-og-utflutningur/friverslunarsamningar/", "citation": "Iceland-China FTA (2014) & IS-UK FTA", "live_probe": false } ] }, { "layer_id": "L5", "layer_name": "Layer 5: Official Customs Exchange Rates (Tollgengi) & CIF Valuation Rules", "feed_count": 2, "feeds": [ { "id": "IS-L5-01", "name": "Se\u00f0labanki \u00cdslands / Skatturinn Official Daily Customs Exchange Rate API (Tollgengi)", "authority": "Central Bank of Iceland & Skatturinn", "format": "XML / JSON Web Service", "url": "https://www.sedlabanki.is/", "citation": "Customs Act No. 88/2005 Art. 16", "live_probe": false }, { "id": "IS-L5-02", "name": "CIF Customs Valuation & Post-Import Domestic Freight Separation Rules", "authority": "Skatturinn", "format": "Regulation No. 1100/2006", "url": "https://www.skatturinn.is/english/companies/customs-matters/", "citation": "Customs Act Art. 14\u201315 (WTO Valuation Agreement)", "live_probe": false } ] }, { "layer_id": "L6", "layer_name": "Layer 6: Outbound Export Rules, Seafood Catch Certificates & Form E2", "feed_count": 2, "feeds": [ { "id": "IS-L6-01", "name": "Fiskistofa (Directorate of Fisheries \u2014 Export Catch Certificates, Weighing & Marine Quota Audit)", "authority": "Fiskistofa", "format": "HTML / Electronic Portal", "url": "https://www.fiskistofa.is/", "citation": "Fisheries Management Act No. 116/2006", "live_probe": false }, { "id": "IS-L6-02", "name": "Skatturinn Export Declaration (\u00datflutningssk\u00fdrsla \u2014 Form E2 & Electronic Export SMT)", "authority": "Skatturinn", "format": "HTML / EDI Spec", "url": "https://www.skatturinn.is/atvinnurekstur/inn-og-utflutningur/utflutningur/", "citation": "Customs Act Art. 32", "live_probe": false } ] }, { "layer_id": "L7", "layer_name": "Layer 7: Skatturinn SMT / UN-EDIFACT (CUSDEC/CUSRES) Schemas & Document Codes", "feed_count": 2, "feeds": [ { "id": "IS-L7-01", "name": "Skatturinn SMT Electronic Customs Clearance Technical Specifications (CUSDEC / CUSRES / XML)", "authority": "Skatturinn", "format": "EDI MIG / XML Schema", "url": "https://www.skatturinn.is/atvinnurekstur/inn-og-utflutningur/rafraen-tollaafgreidsla/", "citation": "Skatturinn SMT Implementation Guide", "live_probe": false }, { "id": "IS-L7-02", "name": "Skatturinn Box 44 Supporting Document & Special Code Tables (Fylgiskjala- og s\u00e9rk\u00f3\u00f0alisti)", "authority": "Skatturinn", "format": "Code Table", "url": "https://www.skatturinn.is/atvinnurekstur/inn-og-utflutningur/tollskra/", "citation": "Form E1 Completion Instructions", "live_probe": false } ] } ], "chapter_agency_trigger_map": [ { "chapters": "01\u201305", "description": "Live Animals, Meat, Dairy, Eggs & Seafood (Export & Import)", "agencies": [ "MAST (Strict Non-EEA Vet Import Ban/Permit)", "Skatturinn (Ag Quotas up to 30% + ISK/kg)", "Fiskistofa (Seafood Exports)" ], "coverage_state": "Calculated / Review Required" }, { "chapters": "06\u201314", "description": "Live Plants, Cut Flowers, Vegetables, Fruit, Grain & Wood Mulch", "agencies": [ "MAST (Phytosanitary Certificate & Soil Prohibition)", "Skatturinn (Seasonal Ag Tariffs & 11% Food VSK)" ], "coverage_state": "Review Required (MAST Biosecurity Gate)" }, { "chapters": "15\u201324", "description": "Prepared Foods, Nutritional Supplements, Beverages, Alcohol & Tobacco", "agencies": [ "MAST (Food Importer Reg & Ingredient Audit)", "Skatturinn (11% Reduced Food VSK vs. 24% Standard; Alcohol/Tobacco Excise)" ], "coverage_state": "Calculated (Ch. 21 Supplements Verified)" }, { "chapters": "25\u201338", "description": "Minerals, Fuels, Chemicals, Pharmaceuticals, Cosmetics & Fireworks", "agencies": [ "Lyfjastofnun (Ch. 30 Medicines)", "Umhverfisstofnun (REACH/CLP Chemicals & F-Gases)", "R\u00edkisl\u00f6greglustj\u00f3ri (Ch. 36 Fireworks/Explosives)" ], "coverage_state": "Review Required (Agency Permit Gate)" }, { "chapters": "39\u201349", "description": "Plastics, Rubber, Tires, Wood Packaging/Pallets & Paper/Cardboard", "agencies": [ "\u00darvinnslusj\u00f3\u00f0ur (Per-kg Packaging & Tire Recycling Fees)", "MAST (ISPM-15 Stamped Wood Pallets)" ], "coverage_state": "Calculated (0% Industrial Duty + 24% VSK)" }, { "chapters": "50\u201367", "description": "Textiles, Apparel, Outdoor Gear & Footwear", "agencies": [ "Skatturinn (0% Customs Duty \u2014 Abolished in 2016 Clothing Reform; 24% VSK)", "Neytendastofa (Labeling)" ], "coverage_state": "Calculated (0% Duty + 24% VSK)" }, { "chapters": "68\u201383", "description": "Stone, Glass, Steel, Aluminum, Construction Materials & Tools", "agencies": [ "HMS (CE Construction Products Regulation \u2014 CPR)", "Skatturinn (0% Industrial Duty + 24% VSK)" ], "coverage_state": "Calculated (0% Duty + 24% VSK)" }, { "chapters": "84\u201385", "description": "Machinery, Electronics, Wireless Audio/Speakers & Lithium Batteries", "agencies": [ "Fjarskiptastofa (EEA RED 2014/53/EU CE Mark)", "HMS (Electrical Safety LVD)", "Vinnueftirliti\u00f0 (Machinery)", "\u00darvinnslusj\u00f3\u00f0ur (145 ISK/kg Battery Fee)" ], "coverage_state": "Calculated (8518 & 8507 Verified)" }, { "chapters": "86\u201389", "description": "Motor Vehicles, EVs, Trucks, Vessels & Aircraft", "agencies": [ "Samg\u00f6ngustofa (Transport Authority Type Approval)", "Skatturinn (CO2 Vehicle Excise Tax V\u00f6rugjald + 24% VSK)" ], "coverage_state": "Conditional (Vehicle CO2 Bracket)" }, { "chapters": "90\u201397", "description": "Medical Devices, Optics, Scientific Instruments, Furniture & Toys", "agencies": [ "Lyfjastofnun (EEA MDR Medical Devices)", "Geislavarnir (X-Ray/Lasers)", "HMS (Toy Safety CE)", "Skatturinn (0% Duty + 24% VSK)" ], "coverage_state": "Calculated" } ] } ``` ## UNITED STATES (US) COMPILED BLUEPRINT ```json { "schema_version": "2.0.0-bi-temporal", "country_code": "US", "country_name": "United States of America", "flag_emoji": "\ud83c\uddfa\ud83c\uddf8", "customs_authority": "U.S. Customs and Border Protection (CBP) & USITC", "currency": "USD", "valuation_basis": "FOB (Free on Board - Foreign Port of Export)", "last_source_check_utc": "2026-10-15 02:22:18 UTC", "last_rule_change_verified_utc": "2026-10-01T00:00:00Z", "de_minimis": { "threshold_amount": 800.0, "currency": "USD", "legal_citation": "19 U.S.C. \u00a7 1321 \u2014 commercial treatment suspended 2025-08-29", "summary": "Commercial Section 321 treatment is suspended. Do not treat $800 as a live duty-free threshold for commercial shipments.", "status": "SUSPENDED" }, "statutory_taxes_and_fees": [ { "fee_id": "US-MPF-FORMAL", "name": "Merchandise Processing Fee (MPF) \u2014 Formal Entries (> $2,500)", "rate_type": "Ad Valorem with Min/Max Cap", "rate_percent": 0.3464, "minimum_usd": 31.67, "maximum_usd": 614.35, "legal_citation": "19 CFR \u00a7 24.23(b)(1)(i)(A)", "publication_date": "2025-10-01", "legal_effective_from": "2025-10-01", "legal_effective_to": "OPEN", "exemptions": "Exempt for qualifying origin goods under USMCA, Israel FTA, Chile FTA, Singapore FTA, Australia FTA, Korea FTA (KORUS)." }, { "fee_id": "US-HMF-OCEAN", "name": "Harbor Maintenance Fee (HMF) \u2014 Ocean Freight Only", "rate_type": "Ad Valorem (No Cap)", "rate_percent": 0.125, "minimum_usd": 0.0, "maximum_usd": null, "legal_citation": "19 CFR \u00a7 24.24 / 26 U.S.C. \u00a7 4461", "publication_date": "1986-04-01", "legal_effective_from": "1987-04-01", "legal_effective_to": "OPEN", "exemptions": "Does not apply to air freight or express courier shipments." }, { "fee_id": "US-FEDERAL-VAT", "name": "Federal Import Value-Added Tax (VAT)", "rate_type": "None", "rate_percent": 0.0, "minimum_usd": 0.0, "maximum_usd": 0.0, "legal_citation": "U.S. Internal Revenue Code (State sales/use tax handled post-import)", "publication_date": "2026-01-01", "legal_effective_from": "2026-01-01", "legal_effective_to": "OPEN", "exemptions": "No federal import VAT assessed at border." } ], "verified_tariff_scenarios": [ { "hs_code": "0304.71.1000", "title": "Frozen Atlantic Cod Fillets (Imported from Iceland to US)", "general_mfn_duty_rate": "0% (Free)", "special_preferential_rates": "Free", "section_301_surcharge": "0% (Not origin China)", "pga_agencies": [ "FDA (Prior Notice & Seafood HACCP - 21 CFR Part 123)", "NOAA / NMFS (SIMP Seafood Import Monitoring if applicable)" ], "publication_date": "2026-01-01", "legal_effective_from": "2026-01-01", "legal_effective_to": "OPEN", "source_id": "US-USITC-API-0304", "interactive_questions": [ { "id": "Q-US-FISH-1", "question": "Are the cod fillets individually quick frozen (IQF) in blocks > 4.5 kg, or retail-packaged fillets?", "why_it_matters": "Determines exact 10-digit statistical suffix (0304.71.1000 vs 0304.71.5000), though both carry 0% MFN duty." }, { "id": "Q-US-FISH-2", "question": "Does the Icelandic processor hold an active FDA Food Facility Registration number and HACCP plan?", "why_it_matters": "Mandatory under 21 CFR 1.225 & 123; shipment will be refused entry at US port without FDA Prior Notice confirmation number." } ], "money_saving_tips": [ { "title": "Air vs. Ocean HMF Comparison", "estimated_savings": "Saves 0.125% Harbor Maintenance Fee on fresh/chilled air cargo vs. ocean reefer container." }, { "title": "Consolidated Formal Entry MPF Cap", "estimated_savings": "Consolidating weekly ocean reefer containers into a single CBP entry caps the Merchandise Processing Fee at $614.35 instead of paying 0.3464% on each container separately." } ] }, { "hs_code": "9021.10.0090", "title": "Orthopedic & Prosthetic Devices (e.g., \u00d6ssur-style Prosthetics from Iceland to US)", "general_mfn_duty_rate": "0% (Free)", "special_preferential_rates": "Free (Also eligible for Nairobi Protocol 9817.00.96 secondary classification)", "section_301_surcharge": "Exempt under Nairobi Protocol even if sub-components originate in China", "pga_agencies": [ "FDA Center for Devices and Radiological Health (CDRH) \u2014 510(k) / Device Listing" ], "publication_date": "2026-01-01", "legal_effective_from": "2026-01-01", "legal_effective_to": "OPEN", "source_id": "US-USITC-API-9021", "interactive_questions": [ { "id": "Q-US-MED-1", "question": "Is the device specially designed for a chronic physical disability (prosthetic/orthotic) vs. an acute temporary injury splint?", "why_it_matters": "Qualifies for HTS 9817.00.96 (Nairobi Protocol), which legally exempts the shipment from Section 301 tariffs and certain surcharges." }, { "id": "Q-US-MED-2", "question": "What are the FDA Establishment Registration (FEI) and Device Listing numbers?", "why_it_matters": "Required in ACE ABI PG14 message set to clear FDA automated screening without manual hold." } ], "money_saving_tips": [ { "title": "Nairobi Protocol Duty & Surcharge Exemption (HTS 9817.00.96)", "estimated_savings": "Eliminates up to 7.5%\u201325% duties on spare parts, accessories, or Chinese-origin sub-assemblies used in orthopedic/prosthetic devices." } ] }, { "hs_code": "8518.22.0000", "title": "Multiple Loudspeakers Mounted in the Same Enclosure (Wireless/Bluetooth Speakers)", "general_mfn_duty_rate": "0% (Free under Information Technology / Audio reductions)", "special_preferential_rates": "Free (USMCA / KORUS / GSP)", "section_301_surcharge": "+7.5% (List 4A - HTS 9903.88.15) ONLY if Country of Origin is China (CN)", "pga_agencies": [ "FCC (47 CFR Part 15 RF Device Authorization)", "US DOT / PHMSA (if containing Lithium-Ion Battery)" ], "publication_date": "2026-01-01", "legal_effective_from": "2026-01-01", "legal_effective_to": "OPEN", "source_id": "US-USITC-API-8518", "interactive_questions": [ { "id": "Q-US-SPK-1", "question": "What is the Country of Origin of the manufacturing assembly (e.g., US, Vietnam, Mexico, or China)?", "why_it_matters": "Base MFN duty is 0%, but Chinese-origin speakers trigger an extra 7.5% Section 301 tariff (HTS 9903.88.15)." } ], "money_saving_tips": [ { "title": "First Sale for Export Valuation (19 CFR 152.103)", "estimated_savings": "If buying through a middleman trading company, declaring the factory 'First Sale' price legally lowers dutiable customs value by 15%\u201325%." } ] } ], "required_customs_forms": [ { "form_code": "CBP Form 7501", "form_name": "Entry Summary (ACE ABI Electronic or PDF)", "when_required": "All formal commercial entries valued over $2,500 USD", "official_url": "https://www.cbp.gov/trade/programs-administration/entry-summary/cbp-form-7501" }, { "form_code": "CBP Form 3461", "form_name": "Entry / Immediate Delivery (Cargo Release)", "when_required": "Required for immediate port release prior to 7501 summary filing", "official_url": "https://www.cbp.gov/document/forms/form-3461-entryimmediate-delivery" }, { "form_code": "Commercial Invoice (19 CFR \u00a7 141.86)", "form_name": "Customs-Compliant Commercial Invoice", "when_required": "Mandatory for every commercial shipment; 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Chapter 15", "live_probe": false }, { "id": "US-L2-04", "name": "CBP CSMS (Cargo Systems Messaging Service Daily Operational Directives)", "authority": "U.S. CBP", "format": "RSS / XML / HTML", "url": "https://www.cbp.gov/trade/automated/cargo-systems-messaging-service", "citation": "CBP ACE Operational Guidance", "live_probe": false } ] }, { "layer_id": "L3", "layer_name": "Layer 3: Trade Remedies (AD/CVD) & Forced Labor Enforcement", "feed_count": 3, "feeds": [ { "id": "US-L3-01", "name": "ITA / Commerce Anti-Dumping & Countervailing Duty (AD/CVD) Scope Orders (~650 Active Orders)", "authority": "Dept. of Commerce (ITA)", "format": "HTML / CSV / Federal Register", "url": "https://www.trade.gov/data-visualization/adcvd-proceedings", "citation": "19 U.S.C. \u00a7 1671 & \u00a7 1673", "live_probe": false }, { "id": "US-L3-02", "name": "CBP ACE AD/CVD Case Reference & Cash Deposit Rate File", "authority": "U.S. CBP", "format": "ACE Query / CSV", "url": "https://www.cbp.gov/trade/priority-issues/adcvd", "citation": "19 CFR Part 351", "live_probe": false }, { "id": "US-L3-03", "name": "UFLPA (Uyghur Forced Labor Prevention Act) Entity List & Withhold Release Orders (WROs)", "authority": "DHS / U.S. CBP", "format": "HTML / CSV", "url": "https://www.cbp.gov/trade/forced-labor", "citation": "19 U.S.C. \u00a7 1307 / Pub. L. 117-78", "live_probe": false } ] }, { "layer_id": "L4", "layer_name": "Layer 4: Partner Government Agencies (PGAs \u2014 49 Border Agencies / ACE Message Sets)", "feed_count": 39, "feeds": [ { "id": "US-L4-01", "name": "FDA Prior Notice, Food Facility Registration & Seafood HACCP (ACE PG01/PG14)", "authority": "U.S. FDA", "format": "HTML / API", "url": "https://www.fda.gov/industry/import-program-food-and-drug-administration-fda", "citation": "21 CFR Part 1 Subpart I & Part 123", "live_probe": true }, { "id": "US-L4-02", "name": "FDA Medical Devices (CDRH 510k, Device Listing LST & Establishment FEI)", "authority": "U.S. FDA CDRH", "format": "REST JSON API", "url": "https://hts.usitc.gov/reststop/search?keyword=9021.10", "citation": "21 CFR Part 807", "live_probe": true }, { "id": "US-L4-03", "name": "FCC Radio Frequency (RF) Equipment Authorization & Part 15 Compliance", "authority": "FCC", "format": "HTML / OET API", "url": "https://www.fcc.gov/oet/ea/importation", "citation": "47 CFR Part 2 Subpart K & Part 15", "live_probe": true }, { "id": "US-L4-04", "name": "USDA APHIS (Plant Health, Phytosanitary, ISPM-15 Wood Packaging & Lacey Act)", "authority": "USDA APHIS", "format": "ACIR Database / XML", "url": "https://acir.aphis.usda.gov/", "citation": "7 CFR Part 319 & 16 U.S.C. \u00a7 3372 (Lacey Act)", "live_probe": false }, { "id": "US-L4-05", "name": "USDA FSIS (Meat, Poultry & Egg Products Import Inspection)", "authority": "USDA FSIS", "format": "HTML / PHIS", "url": "https://www.fsis.usda.gov/inspection/import-export", "citation": "9 CFR Part 327", "live_probe": false }, { "id": "US-L4-06", "name": "EPA TSCA (Toxic Substances Control Act Positive/Negative Certification) & FIFRA Pesticides", "authority": "U.S. EPA", "format": "HTML / ACE PGA", "url": "https://www.epa.gov/tsca-import-export-requirements", "citation": "15 U.S.C. \u00a7 2612 (TSCA Section 13) & 19 CFR \u00a7 12.118", "live_probe": false }, { "id": "US-L4-07", "name": "CPSC (Consumer Product Safety Commission \u2014 Children's Product CPC & General Certificate of Conformity)", "authority": "U.S. CPSC", "format": "HTML / eFiling API", "url": "https://www.cpsc.gov/Imports", "citation": "15 U.S.C. \u00a7 2063 (CPSIA Section 14)", "live_probe": false }, { "id": "US-L4-08", "name": "DOT / PHMSA (Hazardous Materials & UN 3480/3481 Lithium Battery Transport Rules)", "authority": "U.S. DOT PHMSA", "format": "REST JSON API", "url": "https://hts.usitc.gov/reststop/search?keyword=8507.60", "citation": "49 CFR \u00a7 173.185", "live_probe": true }, { "id": "US-L4-09", "name": "DOT / NHTSA (Motor Vehicles & Regulated Automotive Equipment Form HS-7)", "authority": "NHTSA", "format": "HTML / ACE", "url": "https://www.nhtsa.gov/importing-vehicle", "citation": "49 CFR Part 591", "live_probe": false }, { "id": "US-L4-10", "name": "TTB (Alcohol and Tobacco Tax and Trade Bureau \u2014 COLA & Import Permits)", "authority": "TTB", "format": "HTML / myTTB", "url": "https://www.ttb.gov/itd/importing-bottled-alcohol-beverages-into-the-united-states", "citation": "27 CFR Parts 1, 4, 5, 7, 27", "live_probe": false }, { "id": "US-L4-11", "name": "NOAA / NMFS (Seafood Import Monitoring Program \u2014 SIMP & Tuna/Toothfish Tracking)", "authority": "NOAA Fisheries", "format": "REST JSON API", "url": "https://hts.usitc.gov/reststop/search?keyword=0304.71", "citation": "50 CFR \u00a7 300.324", "live_probe": true }, { "id": "US-L4-12", "name": "USFWS (U.S. Fish & Wildlife Service \u2014 CITES, Leather, Shells & Wildlife Form 3-177)", "authority": "USFWS", "format": "HTML / eDecs", "url": "https://www.fws.gov/program/office-law-enforcement/information-importers-and-exporters", "citation": "50 CFR Part 14", "live_probe": false }, { "id": "US-L4-13", "name": "Additional 27 Participating / Coordinating Border Agencies (DOE, NRC, DEA, ATF, FTC, AMS, etc.)", "authority": "Multi-Agency ACE", "format": "CBP ACE PGA IG", "url": "https://www.cbp.gov/trade/ace/pga", "citation": "19 CFR Chapter I", "live_probe": false } ] }, { "layer_id": "L5", "layer_name": "Layer 5: US Export Controls, Sanctions & Outbound Filing (US -> Destination)", "feed_count": 6, "feeds": [ { "id": "US-L5-01", "name": "BIS Commerce Control List (EAR / ECCN Dual-Use Goods, Encryption & Chips)", "authority": "Dept. of Commerce (BIS)", "format": "HTML / XML / PDF", "url": "https://www.bis.gov/ear/title-15/subtitle-b/chapter-vii/subchapter-c/part-774", "citation": "15 CFR Part 774 (Supplement No. 1)", "live_probe": false }, { "id": "US-L5-02", "name": "BIS Commerce Country Chart (License Requirements by Destination, incl. Iceland)", "authority": "Dept. of Commerce (BIS)", "format": "HTML / Table", "url": "https://www.bis.gov/ear/title-15/subtitle-b/chapter-vii/subchapter-c/part-738", "citation": "15 CFR Part 738 Supp. No. 1", "live_probe": false }, { "id": "US-L5-03", "name": "International Trade Administration Consolidated Screening List (CSL \u2014 OFAC SDN, BIS Entity List, DPL)", "authority": "ITA / OFAC / BIS / State", "format": "REST JSON / CSV API", "url": "https://www.trade.gov/consolidated-screening-list", "citation": "50 U.S.C. \u00a7 1701 (IEEPA) & EAR Part 744", "live_probe": false }, { "id": "US-L5-04", "name": "DDTC ITAR United States Munitions List (USML Defense Articles)", "authority": "Dept. of State (DDTC)", "format": "eCFR XML", "url": "https://www.pmddtc.state.gov/", "citation": "22 CFR Part 121", "live_probe": false }, { "id": "US-L5-05", "name": "U.S. Census Bureau Schedule B & Foreign Trade Regulations (AES / EEI Mandatory Filing > $2,500)", "authority": "U.S. Census Bureau", "format": "API / CSV", "url": "https://www.census.gov/foreign-trade/schedules/b/index.html", "citation": "15 CFR Part 30 (FTR)", "live_probe": false }, { "id": "US-L5-06", "name": "OFAC Country Sanctions Programs & Specially Designated Nationals (SDN) XML", "authority": "U.S. Treasury (OFAC)", "format": "XML / CSV", "url": "https://ofac.treasury.gov/", "citation": "31 CFR Chapter V", "live_probe": false } ] }, { "layer_id": "L6", "layer_name": "Layer 6: Free Trade Agreements (FTAs), Rules of Origin & Duty Drawback", "feed_count": 3, "feeds": [ { "id": "US-L6-01", "name": "HTSUS General Notes 4\u201336 (14 Active US FTAs: USMCA, KORUS, AU, SG, CL, IL, CO, PA, PE, etc.)", "authority": "USITC / CBP", "format": "PDF / Structured Rules", "url": "https://hts.usitc.gov/", "citation": "HTSUS General Notes 12 (USMCA) through 36", "live_probe": false }, { "id": "US-L6-02", "name": "Unilateral Preference Programs (GSP, AGOA, CBI/CBTPA, Freely Associated States)", "authority": "USTR / CBP", "format": "HTSUS General Notes", "url": "https://www.cbp.gov/trade/priority-issues/trade-agreements", "citation": "19 U.S.C. \u00a7 2461 et seq.", "live_probe": false }, { "id": "US-L6-03", "name": "Modernized Duty Drawback (TFTEA Unused Merchandise & Manufacturing Drawback \u2014 99% Refund)", "authority": "U.S. CBP", "format": "19 CFR Part 190 / ACE", "url": "https://www.cbp.gov/trade/programs-administration/entry-summary/drawback", "citation": "19 U.S.C. \u00a7 1313 & 19 CFR Part 190", "live_probe": false } ] }, { "layer_id": "L7", "layer_name": "Layer 7: User Fees, Official Customs FX, Excise Taxes & EDI Schemas", "feed_count": 4, "feeds": [ { "id": "US-L7-01", "name": "CBP User Fees (MPF 0.3464% Min $31.67 / Max $614.35 & HMF 0.125% Ocean)", "authority": "U.S. CBP", "format": "Federal Register / HTML", "url": "https://www.cbp.gov/trade/basic-import-export", "citation": "19 CFR \u00a7 24.23 & \u00a7 24.24", "live_probe": true }, { "id": "US-L7-02", "name": "CBP Official Quarterly & Daily Foreign Exchange Multipliers", "authority": "U.S. CBP / Treasury", "format": "CSV / XML", "url": "https://www.cbp.gov/trade/programs-administration/entry-summary/foreign-currency", "citation": "31 U.S.C. \u00a7 5151 & 19 CFR Part 159 Subpart C", "live_probe": false }, { "id": "US-L7-03", "name": "IRS Federal Excise Taxes (IRC Chapter 32 / 38 Superfund Chemical, Fuel, Tires, Alcohol, Tobacco)", "authority": "IRS / CBP", "format": "IRS Pub 510 / HTS Table", "url": "https://www.irs.gov/publications/p510", "citation": "26 U.S.C. Chapters 31, 32, 38, 51, 52", "live_probe": false }, { "id": "US-L7-04", "name": "CBP Form 7501 & ACE CATAIR Electronic EDI Implementation Guides", "authority": "U.S. CBP", "format": "HTML / Technical Spec", "url": "https://www.cbp.gov/trade/programs-administration/entry-summary/cbp-form-7501", "citation": "19 CFR Part 142", "live_probe": true } ] } ], "chapter_agency_trigger_map": [ { "chapters": "01\u201305", "description": "Live Animals, Meat, Fish & Seafood (e.g., Icelandic Cod)", "agencies": [ "FDA (Prior Notice & HACCP)", "USDA APHIS / FSIS", "NOAA NMFS (SIMP)", "USFWS" ], "coverage_state": "Calculated (Ch. 03 Verified)" }, { "chapters": "06\u201314", "description": "Live Trees, Plants, Vegetables, Fruit, Grain & Mulch", "agencies": [ "USDA APHIS (Phytosanitary & Lacey Act)", "FDA (Prior Notice)", "EPA" ], "coverage_state": "Review Required (Phytosanitary Gate)" }, { "chapters": "15\u201324", "description": "Fats, Prepared Foods, Supplements, Beverages, Alcohol & Tobacco", "agencies": [ "FDA (Food Facility & Labeling)", "TTB (Alcohol/Tobacco Permit & Excise)", "USDA" ], "coverage_state": "Calculated / Conditional" }, { "chapters": "25\u201338", "description": "Minerals, Chemicals, Pharmaceuticals, Fertilizers & Explosives", "agencies": [ "EPA (TSCA Section 13 Cert & FIFRA)", "FDA (Drugs/APIs)", "DEA", "ATF (Ch. 36)", "IRS Superfund Excise" ], "coverage_state": "Review Required (TSCA / Drug Gate)" }, { "chapters": "39\u201349", "description": "Plastics, Rubber, Leather, Wood Products, Pallets & Paper", "agencies": [ "USDA APHIS (Lacey Act & ISPM-15 Wood)", "USFWS (Leather/Hides)", "DOT (Tires)" ], "coverage_state": "Calculated (Standard Goods)" }, { "chapters": "50\u201367", "description": "Textiles, Apparel, Footwear & Headgear", "agencies": [ "FTC (Fiber/Country Origin Labeling)", "CPSC (Flammability & Children's Apparel)", "CBP UFLPA Cotton Audit" ], "coverage_state": "Calculated / Conditional" }, { "chapters": "68\u201383", "description": "Stone, Glass, Precious Metals, Steel, Aluminum & Base Metal Tools", "agencies": [ "Commerce / CBP (Section 232 Steel/Alum + Derivative Melt & Pour Rules)", "AD/CVD Scope Check" ], "coverage_state": "Conditional (Sec. 232 / AD-CVD Check)" }, { "chapters": "84\u201385", "description": "Machinery, Computers, Audio/Speakers, Telecom & Lithium Batteries", "agencies": [ "FCC (Part 15 RF Auth)", "DOT PHMSA (UN 3480/3481 Batteries)", "DOE (Energy Conservation)", "EPA (Engines)" ], "coverage_state": "Calculated (8518 & 8507 Verified)" }, { "chapters": "86\u201389", "description": "Rail, Motor Vehicles, Auto Parts, Aircraft, Drones & Vessels", "agencies": [ "DOT NHTSA (Form HS-7)", "EPA (Engine Emissions Form 3520-1)", "FAA" ], "coverage_state": "Review Required (DOT/EPA Gate)" }, { "chapters": "90\u201397", "description": "Medical/Orthopedic Devices, Optics, Clocks, Furniture, Toys & Art", "agencies": [ "FDA CDRH (Ch. 90 Medical Devices & Radiation)", "CPSC (Ch. 94/95 Toys & Furniture)", "Lacey Act (Wood Furniture)" ], "coverage_state": "Calculated (9021 Prosthetics Verified)" }, { "chapters": "98\u201399", "description": "Special Duty-Free Exemptions (Ch. 98) & Trade Remedy Surcharges (Ch. 99)", "agencies": [ "CBP (9801 US Goods Returned, 9817 Nairobi Protocol, 9903 Section 301/232)" ], "coverage_state": "Calculated" } ] } ``` ## UNITED KINGDOM (GREAT BRITAIN & NORTHERN IRELAND) (UK) COMPILED BLUEPRINT ```json { "country_code": "UK", "country_name": "United Kingdom (Great Britain & Northern Ireland)", "flag_emoji": "\ud83c\uddec\ud83c\udde7", "customs_authority": "HM Revenue & Customs (HMRC) \u2014 Customs Declaration Service (CDS)", "currency": "GBP", "valuation_basis": "CIF (Cost, Insurance, and Freight to UK Port of Entry \u2014 TCTA 2018)", "de_minimis": { "threshold_amount": 135.0, "currency": "GBP", "legal_citation": "Taxation (Cross-border Trade) Act 2018 & HMRC Notice 143", "summary": "Customs duty is waived on commercial consignments valued <= \u00a3135 GBP (excluding excise goods). However, 20% UK Import VAT applies from \u00a30 GBP (collected at POS for <= \u00a3135 or via Postponed VAT Accounting on CDS for > \u00a3135)." }, "statutory_taxes_and_fees": [ { "fee_id": "UK-VAT-STANDARD", "name": "UK Standard Import VAT (Postponed VAT Accounting \u2014 PVA Eligible)", "rate_type": "Ad Valorem on (CIF + UK Global Tariff Duty)", "rate_percent": 20.0, "legal_citation": "Value Added Tax Act 1994 / HMRC PVA Scheme", "publication_date": "2021-01-01", "legal_effective_from": "2021-01-01", "legal_effective_to": "OPEN", "exemptions": "UK VAT-registered importers using Postponed VAT Accounting (PVA) on CDS declare and recover Import VAT on the same quarterly VAT return with \u00a30 cash outlay at the border." }, { "fee_id": "UK-VAT-ZERO", "name": "UK Zero-Rated VAT (0% \u2014 Most Foodstuffs, Children's Clothing, Printed Books)", "rate_type": "Zero-Rated Statutory Schedule", "rate_percent": 0.0, "legal_citation": "VATA 1994 Schedule 8 (Group 1 Food, Group 3 Books, Group 16 Children's Clothing)", "publication_date": "1994-09-01", "legal_effective_from": "1994-09-01", "legal_effective_to": "OPEN", "exemptions": "Zero-rated at border upon declaring correct CDS Additional Procedure Code." } ], "verified_tariff_scenarios": [ { "hs_code": "8518.22.0090", "title": "Wireless Loudspeakers Imported into the UK (UK Global Tariff)", "general_mfn_duty_rate": "2.0% UKGT (or 0% under UK-Iceland/EFTA FTA & UK-EU TCA)", "pga_agencies": [ "OPSS (UKCA / CE Marking Acceptance)", "Ofcom (UK Radio Equipment Regulations 2017)", "Environment Agency (WEEE & Battery Producer Registration)" ], "publication_date": "2026-01-01", "legal_effective_from": "2026-01-01", "legal_effective_to": "OPEN", "interactive_questions": [ { "question": "Does the UK importer elect Postponed VAT Accounting (PVA) on CDS Data Element 4/8 (Method of Payment 'G')?", "why_it_matters": "Eliminates paying 20% upfront cash VAT at the UK border." } ], "money_saving_tips": [ { "title": "Postponed VAT Accounting (PVA \u2014 Method 'G' on CDS)", "estimated_savings": "Saves 100% of upfront 20% border VAT cash flow (\u00a35,000 cash preserved per \u00a325,000 shipment)." } ] } ], "required_customs_forms": [ { "form_code": "HMRC CDS C88 / SAD", "form_name": "Customs Declaration Service (CDS) Import Entry", "when_required": "All commercial imports into Great Britain", "official_url": "https://www.gov.uk/Trade-Tariff" } ], "layers_summary": [ { "id": "UK-L1", "name": "GOV.UK Trade Tariff Open REST JSON API (Commodities, Headings & Chapters 01\u201399)", "authority": "HMRC / DBT", "url": "https://www.trade-tariff.service.gov.uk/api/v2/commodities/8518220090", "citation": "Taxation (Cross-border Trade) Act 2018" }, { "id": "UK-L2", "name": "HMRC Customs Declaration Service (CDS) Data Element Completion Rules", "authority": "HMRC", "url": "https://www.gov.uk/guidance/customs-declaration-service", "citation": "CDS Volume 3 Import Tariff" }, { "id": "UK-L3", "name": "OPSS UKCA & Indefinite CE Marking Recognition Rules (Manufactured Goods)", "authority": "Dept. for Business & Trade (DBT)", "url": "https://www.gov.uk/guidance/using-the-ukca-marking", "citation": "Product Safety and Metrology Regulations" }, { "id": "UK-L4", "name": "DEFRA IPAFFS (Import of Products, Animals, Food and Feed System \u2014 BTOM)", "authority": "DEFRA / APHA", "url": "https://www.gov.uk/guidance/import-of-products-animals-food-and-feed-system", "citation": "Border Target Operating Model (BTOM)" }, { "id": "UK-L5", "name": "OFSI Consolidated Financial Sanctions & ECJU Dual-Use Export Control List", "authority": "HM Treasury (OFSI) / DBT", "url": "https://www.gov.uk/government/publications/financial-sanctions-consolidated-list-of-targets", "citation": "Sanctions and Anti-Money Laundering Act 2018" } ], "last_audit_utc": "2026-10-15 21:42:34 UTC", "last_source_check_utc": "2026-10-15T21:42:34Z", "last_data_build_utc": "2026-10-15 00:18:59 UTC", "last_rule_change_verified_utc": "2026-10-15", "build_id": "BOS-20261015-50NATIONS" } ``` ## EUROPEAN UNION (ALL 27 MEMBER STATES — UNIFIED TARIC HUB) (EU) COMPILED BLUEPRINT ```json { "country_code": "EU", "country_name": "European Union (All 27 Member States \u2014 Unified TARIC Hub)", "flag_emoji": "\ud83c\uddea\ud83c\uddfa", "customs_authority": "European Commission DG TAXUD (TARIC) & 27 National Customs Authorities (UCC)", "currency": "EUR", "valuation_basis": "CIF (Cost, Insurance, and Freight to First EU External Border \u2014 Union Customs Code Art. 70)", "de_minimis": { "threshold_amount": 150.0, "currency": "EUR", "legal_citation": "Council Regulation (EC) No 1186/2009 Art. 23 & EU VAT Directive 2006/112/EC", "summary": "Consignments <= \u20ac150 EUR are relief-exempt from EU customs duty (excluding alcohol/tobacco/perfume). Since July 2021, the \u20ac22 VAT exemption is abolished\u2014Import VAT (17% to 27% by Member State) applies from \u20ac0 EUR (IOSS available <= \u20ac150)." }, "statutory_taxes_and_fees": [ { "fee_id": "EU-VAT-MEMBER-MATRIX", "name": "Member-State Import VAT (DE 19%, NL 21%, FR 20%, IT 22%, ES 21%, PL 23%, SE 25%)", "rate_type": "Ad Valorem on (CIF + EU Common Customs Tariff Duty)", "rate_percent": 19.0, "legal_citation": "EU VAT Directive 2006/112/EC + National VAT Acts", "publication_date": "2021-07-01", "legal_effective_from": "2021-07-01", "legal_effective_to": "OPEN", "exemptions": "Article 23 Deferred Import VAT License in the Netherlands (or French/Belgian reverse-charge) allows 0% cash VAT outlay at the port of Rotterdam/Antwerp/Le Havre." }, { "fee_id": "EU-CBAM-CARBON", "name": "EU Carbon Border Adjustment Mechanism (CBAM \u2014 Steel, Aluminum, Cement, Fertilizers, Hydrogen)", "rate_type": "Embedded Emissions Certificate / Quarterly Reporting Mandate", "rate_percent": 0.0, "legal_citation": "Regulation (EU) 2023/956 (CBAM Definitive Phase 2026)", "publication_date": "2023-05-16", "legal_effective_from": "2026-01-01", "legal_effective_to": "OPEN", "exemptions": "Goods originating in Iceland, Norway, Liechtenstein, and Switzerland are EXEMPT from EU CBAM because they participate in the EU ETS / linked carbon pricing!" } ], "verified_tariff_scenarios": [ { "hs_code": "7616.99.9099", "title": "Aluminum Industrial Hardware & Extrusions Entering the EU-27", "general_mfn_duty_rate": "6.0% EU Common Customs Tariff (0% if EEA/Iceland Origin)", "pga_agencies": [ "DG TAXUD (CBAM Registry for Chapter 76 Aluminum)", "ECHA (REACH Compliance)", "ICS2 (Import Control System 2 Release 3 ENS Filing)" ], "publication_date": "2026-01-01", "legal_effective_from": "2026-01-01", "legal_effective_to": "OPEN", "interactive_questions": [ { "question": "Does the aluminum originate in Iceland/Norway/Switzerland (EEA/EFTA) vs. US/Asia?", "why_it_matters": "Icelandic-origin aluminum (smelted with geothermal/hydro power inside EEA) is both 0% duty under EEA Protocol 4 AND legally exempt from EU CBAM carbon certificates under Reg. 2023/956!" } ], "money_saving_tips": [ { "title": "Dutch Article 23 / French Auto-Liquidation VAT Deferral", "estimated_savings": "Clearing EU cargo via Rotterdam (NL Art. 23) or Le Havre (FR) defers 19%\u201321% Import VAT with \u20ac0 border cash lockup." }, { "title": "EEA / Iceland CBAM Exemption + 0% Tariff", "estimated_savings": "Eliminates 6% customs duty plus mandatory CBAM embedded carbon certificate costs on Chapter 76 aluminum." } ] } ], "required_customs_forms": [ { "form_code": "EU UCC SAD / H1 Dataset", "form_name": "Union Customs Code Single Administrative Document (Electronic H1)", "when_required": "All commercial imports into any of the 27 EU Member States", "official_url": "https://taxation-customs.ec.europa.eu/customs-4/calculation-customs-duties/customs-tariff/eu-customs-tariff-taric_en" } ], "layers_summary": [ { "id": "EU-L1", "name": "DG TAXUD Daily TARIC XML Dissemination Feed (Covers All 27 EU Countries simultaneously)", "authority": "European Commission DG TAXUD", "url": "https://ec.europa.eu/taxation_customs/dds2/taric/taric_consultation.jsp", "citation": "Regulation (EEC) No 2658/87 & Union Customs Code (EU) 952/2013" }, { "id": "EU-L2", "name": "EU EBTI (European Binding Tariff Information Database \u2014 300,000+ Rulings)", "authority": "DG TAXUD", "url": "https://ec.europa.eu/taxation_customs/dds2/ebti/ebti_consultation.jsp", "citation": "UCC Art. 33" }, { "id": "EU-L3", "name": "EU TRACES-NT (Sanitary, Phytosanitary, Veterinary & CHED Certificates)", "authority": "DG SANTE", "url": "https://webgate.ec.europa.eu/tracesnt/", "citation": "Official Controls Regulation (EU) 2017/625" }, { "id": "EU-L4", "name": "EU CBAM (Carbon Border Adjustment Mechanism Transitional & Definitive Registry)", "authority": "DG TAXUD", "url": "https://taxation-customs.ec.europa.eu/carbon-border-adjustment-mechanism_en", "citation": "Regulation (EU) 2023/956" }, { "id": "EU-L5", "name": "EU ICS2 (Import Control System 2 Release 3 \u2014 Maritime, Air, Road & Rail Pre-Arrival ENS)", "authority": "DG TAXUD", "url": "https://taxation-customs.ec.europa.eu/customs-4/customs-security/ics2_en", "citation": "UCC Art. 127" } ], "last_audit_utc": "2026-10-15 21:42:34 UTC", "last_source_check_utc": "2026-10-15T21:42:34Z", "last_data_build_utc": "2026-10-15 00:18:59 UTC", "last_rule_change_verified_utc": "2026-10-15", "build_id": "BOS-20261015-50NATIONS" } ``` ## CANADA (CBSA — CARM DIGITAL CUSTOMS HUB) (CA) COMPILED BLUEPRINT ```json { "country_code": "CA", "country_name": "Canada (CBSA \u2014 CARM Digital Customs Hub)", "flag_emoji": "\ud83c\udde8\ud83c\udde6", "customs_authority": "Canada Border Services Agency (CBSA) \u2014 CARM Portal", "currency": "CAD", "valuation_basis": "FOB (Free on Board \u2014 Place of Direct Shipment to Canada, Customs Act s. 48)", "de_minimis": { "threshold_amount": 150.0, "currency": "CAD", "legal_citation": "CUSMA / USMCA Chapter 7 Art. 7.8 & Courier Imports Remission Order", "summary": "Express courier shipments from the US or Mexico enjoy duty-free entry up to $150 CAD and GST/HST tax-free entry up to $40 CAD (postal shipments remain at $20 CAD)." }, "statutory_taxes_and_fees": [ { "fee_id": "CA-GST-FEDERAL", "name": "Canadian Federal Goods and Services Tax (GST) at Border", "rate_type": "Ad Valorem on (Duty-Paid Value in CAD)", "rate_percent": 5.0, "legal_citation": "Excise Tax Act (R.S.C., 1985, c. E-15) Division III", "publication_date": "2008-01-01", "legal_effective_from": "2008-01-01", "legal_effective_to": "OPEN", "exemptions": "Commercial importers registered for a CRA GST/HST Account recover 100% of the 5% border GST via Input Tax Credits (ITCs)." } ], "verified_tariff_scenarios": [ { "hs_code": "8518.22.0000", "title": "Loudspeakers & Audio Equipment Entering Canada (USMCA / EFTA-Canada FTA)", "general_mfn_duty_rate": "0% MFN & 0% USMCA (UST) / 0% CEFTA (Iceland-Canada FTA)", "pga_agencies": [ "ISED Canada (IC Radio Equipment Certification RSP-100)", "CBSA CARM (Release Prior to Payment RPP Bond)" ], "publication_date": "2026-01-01", "legal_effective_from": "2026-01-01", "legal_effective_to": "OPEN", "interactive_questions": [ { "question": "Is the importer registered in the mandatory CBSA CARM Client Portal with a Release Prior to Payment (RPP) financial security bond?", "why_it_matters": "CBSA CARM is mandatory for all commercial importers into Canada." } ], "money_saving_tips": [ { "title": "Canada\u2013EFTA (CEFTA) & USMCA Duty-Free Preference", "estimated_savings": "Canada has active FTAs with both the US (CUSMA) and Iceland/Norway/Switzerland (CEFTA), dropping industrial and marine tariffs to 0%." } ] } ], "required_customs_forms": [ { "form_code": "CBSA CAD (CARM Commercial Accounting Declaration)", "form_name": "CBSA Assessment and Revenue Management (CARM) Digital Declaration (Replaces B3-3)", "when_required": "All commercial imports into Canada", "official_url": "https://www.cbsa-asfc.gc.ca/services/carm-gcra/menu-eng.html" } ], "layers_summary": [ { "id": "CA-L1", "name": "CBSA Departmental Consolidation of the Customs Tariff (2026 Access/XML/PDF Schedule)", "authority": "CBSA / Dept. of Finance", "url": "https://www.cbsa-asfc.gc.ca/trade-commerce/tariff-tarif/menu-eng.html", "citation": "Customs Tariff (S.C. 1997, c. 36)" }, { "id": "CA-L2", "name": "CBSA CARM (Assessment and Revenue Management) API & CAD Rules", "authority": "CBSA", "url": "https://www.cbsa-asfc.gc.ca/services/carm-gcra/menu-eng.html", "citation": "Customs Act D17-1-10" }, { "id": "CA-L3", "name": "CFIA AIRS (Automated Import Reference System \u2014 Food, Plants, Wood & Animals)", "authority": "Canadian Food Inspection Agency (CFIA)", "url": "https://airs-sari.inspection.gc.ca/", "citation": "Safe Food for Canadians Regulations" }, { "id": "CA-L4", "name": "SIMA (Special Import Measures Act \u2014 Canadian Anti-Dumping & Countervailing Duties)", "authority": "CBSA / CITT", "url": "https://www.cbsa-asfc.gc.ca/sima-lmsi/mif-mev-eng.html", "citation": "SIMA R.S.C., 1985, c. S-15" } ], "last_audit_utc": "2026-10-15 21:42:34 UTC", "last_source_check_utc": "2026-10-15T21:42:34Z", "last_data_build_utc": "2026-10-15 00:18:59 UTC", "last_rule_change_verified_utc": "2026-10-15", "build_id": "BOS-20261015-50NATIONS" } ``` ## NORWAY (TOLLETATEN — TVINN & DIGITOLL NORDIC/EFTA HUB) (NO) COMPILED BLUEPRINT ```json { "country_code": "NO", "country_name": "Norway (Tolletaten \u2014 TVINN & Digitoll Nordic/EFTA Hub)", "flag_emoji": "\ud83c\uddf3\ud83c\uddf4", "customs_authority": "Tolletaten (Norwegian Customs) \u2014 TVINN / Digitoll & Skatteetaten VOEC", "currency": "NOK", "valuation_basis": "CIF (Cost, Insurance, and Freight to Norwegian Border \u2014 Tolloven / Varef\u00f8rselsloven)", "de_minimis": { "threshold_amount": 0.0, "currency": "NOK", "legal_citation": "Norwegian Value Added Tax Act (Merverdiavgiftsloven) \u2014 350 NOK Exemption Repealed Jan 1, 2024", "summary": "Norway abolished the 350 NOK de minimis threshold completely on January 1, 2024. All imports are subject to 25% standard MVA (or 15% food MVA) from the first krone. B2C shipments <= 3,000 NOK per item clear via the VOEC (VAT On E-Commerce) scheme without border customs declaration fees." }, "statutory_taxes_and_fees": [ { "fee_id": "NO-MVA-STANDARD", "name": "Norwegian Standard Import VAT (Merverdiavgift \u2014 MVA)", "rate_type": "Ad Valorem on (CIF Value + Customs Duty + Excise)", "rate_percent": 25.0, "legal_citation": "Merverdiavgiftsloven \u00a7 5-1", "publication_date": "2024-01-01", "legal_effective_from": "2024-01-01", "legal_effective_to": "OPEN", "exemptions": "Norwegian MVA-registered commercial enterprises (Organisasjonsnummer + MVA suffix) defer and deduct 100% of the 25% Import MVA directly on their bi-monthly Skatteetaten Melding (Tax Return) with 0 NOK border cash outlay." }, { "fee_id": "NO-MVA-FOOD", "name": "Norwegian Reduced Food & Beverage Import MVA (Matmoms)", "rate_type": "Reduced Statutory MVA Schedule", "rate_percent": 15.0, "legal_citation": "Merverdiavgiftsloven \u00a7 5-2 (N\u00e6ringsmidler)", "publication_date": "2024-01-01", "legal_effective_from": "2024-01-01", "legal_effective_to": "OPEN", "exemptions": "Applies to foodstuffs and nutritional supplements (saving 10% border MVA compared to the 25% standard rate)." } ], "verified_tariff_scenarios": [ { "hs_code": "8518.22.00", "title": "Wireless Audio & Industrial Equipment Entering Norway (Tolletaten Tollavgiftssatser)", "general_mfn_duty_rate": "0% MFN Industrial Tariff & 0% EEA/EFTA Protocol 4 (Iceland-Norway Sister Market)", "pga_agencies": [ "Nkom (Nasjonal kommunikasjonsmyndighet \u2014 EEA RED CE Mark)", "Mattilsynet (Norwegian Food Safety Authority / ISPM-15)", "Milj\u00f8direktoratet (Norwegian Environment Agency \u2014 WEEE/Battery)" ], "publication_date": "2026-01-01", "legal_effective_from": "2026-01-01", "legal_effective_to": "OPEN", "interactive_questions": [ { "question": "Does the Norwegian buyer hold an MVA-registered Organisasjonsnummer (9 digits) for postponed import MVA accounting?", "why_it_matters": "Eliminates paying 25% upfront cash MVA to Tolletaten at the port of Oslo/Bergen." } ], "money_saving_tips": [ { "title": "Skatteetaten Deferred Import MVA (0 NOK Border Cash Outlay)", "estimated_savings": "Defers 100% of the 25% Norwegian Import MVA to the importer's bi-monthly tax return." }, { "title": "EEA Protocol 4 & EFTA Founding Convention (Iceland \u2194 Norway)", "estimated_savings": "0% industrial tariff and streamlined Digitoll pre-arrival clearance between Reykjav\u00edk and Oslo." } ] } ], "required_customs_forms": [ { "form_code": "Tolletaten RD0015 / TVINN-Digitoll SAD", "form_name": "Norwegian Customs Declaration (Tolldeklarasjon / Digitoll Manifest)", "when_required": "All commercial imports into Norway", "official_url": "https://www.toll.no/en/corporate/import/" } ], "layers_summary": [ { "id": "NO-L1", "name": "Tolletaten Open Customs Tariff API (Tollavgiftssatser \u2014 JSON/CSV Schedule)", "authority": "Tolletaten (Norwegian Customs)", "url": "https://data.norge.no/datasets?org=tolletaten", "citation": "Varef\u00f8rselsloven & Tollavgiftsloven (2023)" }, { "id": "NO-L2", "name": "Tolletaten Digitoll & TVINN Electronic Declaration EDI Specifications", "authority": "Tolletaten", "url": "https://www.toll.no/en/corporate/import/digitoll/", "citation": "Varef\u00f8rselsforskriften" }, { "id": "NO-L3", "name": "Skatteetaten VOEC (VAT On E-Commerce) Registry & Import MVA Deferral", "authority": "Skatteetaten", "url": "https://www.skatteetaten.no/en/business-and-organisation/vat-and-duties/vat-on-e-commerce/", "citation": "Merverdiavgiftsloven \u00a7 5-1" }, { "id": "NO-L4", "name": "Mattilsynet (Norwegian Food Safety Authority) & Nkom (EEA Radio Equipment Directive)", "authority": "Mattilsynet / Nkom", "url": "https://www.mattilsynet.no/en", "citation": "EEA Agreement Annex I & II" } ], "last_audit_utc": "2026-10-15 21:42:34 UTC", "last_source_check_utc": "2026-10-15T21:42:34Z", "last_data_build_utc": "2026-10-15 00:18:59 UTC", "last_rule_change_verified_utc": "2026-10-15", "build_id": "BOS-20261015-50NATIONS" } ``` ## SWITZERLAND (BAZG / OFDF — PASSAR & GROSS-WEIGHT TARIFF HUB) (CH) COMPILED BLUEPRINT ```json { "country_code": "CH", "country_name": "Switzerland (BAZG / OFDF \u2014 Passar & Gross-Weight Tariff Hub)", "flag_emoji": "\ud83c\udde8\ud83c\udded", "customs_authority": "Federal Office for Customs and Border Security (BAZG / OFDF) \u2014 Passar System", "currency": "CHF", "valuation_basis": "Gross Weight (CHF per 100 kg Gross Weight for Duties \u2014 ZG Art. 19) + CIF for 8.1% MWST", "de_minimis": { "threshold_amount": 62.0, "currency": "CHF", "legal_citation": "Swiss VAT Act (MWSTG) Art. 53 \u2014 Tax Liability Threshold of 5.00 CHF Tax Due", "summary": "Switzerland waives Import VAT (MWST) when the calculated tax amount is <= 5.00 CHF. At the 8.1% standard MWST rate, shipments valued <= 62 CHF (or <= 192 CHF at the 2.6% reduced food/book rate) enter tax-free. Furthermore, Switzerland abolished all industrial tariffs to 0.00 CHF on Jan 1, 2024!" }, "statutory_taxes_and_fees": [ { "fee_id": "CH-TARIFF-ABOLITION-2024", "name": "Swiss Industrial Tariff Abolition (Chapters 25\u201397 = 0.00 CHF / 100 kg)", "rate_type": "0% Statutory Industrial Duty (Effective Jan 1, 2024)", "rate_percent": 0.0, "legal_citation": "Swiss Customs Tariff Act Amendment (Aufhebung der Industriez\u00f6lle \u2014 Jan 1, 2024)", "publication_date": "2023-10-01", "legal_effective_from": "2024-01-01", "legal_effective_to": "OPEN", "exemptions": "All industrial goods, electronics, machinery, textiles, and medical devices in HS Chapters 25\u201397 enter Switzerland at 0% customs duty regardless of origin, even without a certificate of origin!" }, { "fee_id": "CH-MWST-STANDARD", "name": "Swiss Standard Import VAT (Mehrwertsteuer / TVA \u2014 MWST)", "rate_type": "Ad Valorem on CIF Value to Swiss Border", "rate_percent": 8.1, "legal_citation": "Bundesgesetz \u00fcber die Mehrwertsteuer (MWSTG) Art. 55", "publication_date": "2024-01-01", "legal_effective_from": "2024-01-01", "legal_effective_to": "OPEN", "exemptions": "Reduced 2.6% MWST applies to foodstuffs, non-alcoholic beverages, medicines, and printed books. ZAZ account holders recover 8.1% MWST as input tax." } ], "verified_tariff_scenarios": [ { "hs_code": "8518.2200", "title": "Industrial Electronics, Medical Devices & Hardware Entering Switzerland (Tares)", "general_mfn_duty_rate": "0.00 CHF per 100 kg Gross Weight (2024 Swiss Industrial Tariff Abolition + EFTA Convention)", "pga_agencies": [ "BAKOM / OFCOM (Swiss Telecom & Radio Compliance)", "Swissmedic (Therapeutic Products & Medical Devices \u2014 Recognizes US FDA & EU MDR!)", "BLV / OSAV (Food Safety & Veterinary Office)" ], "publication_date": "2026-01-01", "legal_effective_from": "2024-01-01", "legal_effective_to": "OPEN", "interactive_questions": [ { "question": "Are you shipping industrial goods (Chapters 25\u201397) vs. agricultural goods (Chapters 01\u201324)?", "why_it_matters": "Since Jan 1, 2024, Chapters 25\u201397 enter Switzerland at 0% duty without needing an EUR.1 Certificate of Origin, whereas agricultural goods are taxed by gross weight (CHF per 100 kg including packaging!)." } ], "money_saving_tips": [ { "title": "2024 Swiss Industrial Tariff Abolition (No EUR.1 Needed for Ch. 25\u201397)", "estimated_savings": "Eliminates customs duties AND broker EUR.1 Certificate of Origin administrative fees unless goods will be re-exported to the EU (cumulation)." }, { "title": "Lightweight Packaging Optimization for Chapters 01\u201324 (Gross-Weight Duty Rule)", "estimated_savings": "Because Swiss agricultural tariffs are assessed per 100 kg GROSS weight (including pallets/crates), switching from heavy wood crates to slip-sheets cuts Swiss weight duty by 8\u201315%." } ] } ], "required_customs_forms": [ { "form_code": "BAZG Passar / e-dec Import", "form_name": "Swiss Electronic Customs Declaration (Passar / e-dec Web)", "when_required": "All commercial imports into Switzerland & Liechtenstein", "official_url": "https://www.bazg.admin.ch/bazg/en/home.html" } ], "layers_summary": [ { "id": "CH-L1", "name": "BAZG Tares (Swiss Working Tariff Schedule \u2014 XML/Excel Open Data)", "authority": "BAZG / OFDF", "url": "https://xtares.admin.ch/", "citation": "Zolltarifgesetz (ZTG SR 632.10)" }, { "id": "CH-L2", "name": "BAZG Passar Digital Goods Traffic System & ZAZ Centralized Settlement", "authority": "BAZG", "url": "https://www.bazg.admin.ch/bazg/en/home/services/services-firmen/passar.html", "citation": "Zollgesetz (ZG SR 631.0)" }, { "id": "CH-L3", "name": "Swissmedic (Medical Devices / Pharma) & BAKOM (Telecommunications Compliance)", "authority": "Swissmedic / BAKOM", "url": "https://www.swissmedic.ch/", "citation": "MepV / Heilmittelgesetz" }, { "id": "CH-L4", "name": "SECO Sanctions & Dual-Use Export Control Lists", "authority": "State Secretariat for Economic Affairs (SECO)", "url": "https://www.seco.admin.ch/seco/en/home/Aussenwirtschaftspolitik_Wirtschaftliche_Zusammenarbeit/Wirtschaftsbeziehungen/exportkontrollen-und-sanktionen.html", "citation": "Embargogesetz (EmbG)" } ], "last_audit_utc": "2026-10-15 21:42:34 UTC", "last_source_check_utc": "2026-10-15T21:42:34Z", "last_data_build_utc": "2026-10-15 00:18:59 UTC", "last_rule_change_verified_utc": "2026-10-15", "build_id": "BOS-20261015-50NATIONS" } ``` ## MEXICO (ANAM / SAT — USMCA, IMMEX & CARTA PORTE HUB) (MX) COMPILED BLUEPRINT ```json { "country_code": "MX", "country_name": "Mexico (ANAM / SAT \u2014 USMCA, IMMEX & Carta Porte Hub)", "flag_emoji": "\ud83c\uddf2\ud83c\uddfd", "customs_authority": "Agencia Nacional de Aduanas de M\u00e9xico (ANAM) & SAT \u2014 VUCEM / SAAI M3", "currency": "MXN", "valuation_basis": "CIF (Valor en Aduana = Transaction Value + Freight & Insurance to Mexican Border \u2014 Ley Aduanera Art. 64\u201365)", "de_minimis": { "threshold_amount": 50.0, "currency": "USD", "legal_citation": "USMCA / T-MEC Art. 7.8 & Reglas Generales de Comercio Exterior (RGCE Rule 3.7.5)", "summary": "Express courier shipments into Mexico valued <= $50 USD are exempt from customs duties and IVA. Under T-MEC/USMCA, courier shipments from the US or Canada valued between $50.01 and $117 USD are duty-free and pay a simplified 17% global tax rate (19% for non-USMCA origins up to $1,000 USD)." }, "statutory_taxes_and_fees": [ { "fee_id": "MX-IVA-STANDARD", "name": "Mexican Import Value Added Tax (Impuesto al Valor Agregado \u2014 IVA)", "rate_type": "Ad Valorem on (CIF Value + IGI Duty + DTA Fee)", "rate_percent": 16.0, "legal_citation": "Ley del Impuesto al Valor Agregado Art. 1 & Art. 24", "publication_date": "2020-01-01", "legal_effective_from": "2020-01-01", "legal_effective_to": "OPEN", "exemptions": "Certified IMMEX maquiladora manufacturers with SAT 'Certificaci\u00f3n en Materia de IVA e IEPS' receive a 100% immediate tax credit (0% cash IVA outlay at the border) on temporary manufacturing imports!" }, { "fee_id": "MX-DTA-FEE", "name": "Derecho de Tr\u00e1mite Aduanero (DTA \u2014 Customs Processing Fee)", "rate_type": "0.8% of Customs Value (EXEMPT or Fixed Fee under USMCA/T-MEC & EFTA-Mexico TLC!)", "rate_percent": 0.8, "legal_citation": "Ley Federal de Derechos Art. 49", "publication_date": "2026-01-01", "legal_effective_from": "2026-01-01", "legal_effective_to": "OPEN", "exemptions": "Qualifying goods originating in the United States/Canada (T-MEC Art. 2.16) or Iceland/EFTA (TLC M\u00e9xico-AELC) are exempt from the 0.8% ad valorem DTA fee!" } ], "verified_tariff_scenarios": [ { "hs_code": "8518.22.01", "title": "Electronics, Machinery & Nearshoring Components Entering Mexico (TIGIE + NICO)", "general_mfn_duty_rate": "15.0% IGI General Duty (0% under USMCA / T-MEC & 0% under EFTA-Mexico FTA for Iceland!)", "pga_agencies": [ "DGN / PROFECO (Normas Oficiales Mexicanas \u2014 NOM-001/NOM-019/NOM-024)", "IFT (Instituto Federal de Telecomunicaciones)", "COFEPRIS (Health/Medical/Supplements)", "SAT (Complemento Carta Porte 3.1)" ], "publication_date": "2026-01-01", "legal_effective_from": "2026-01-01", "legal_effective_to": "OPEN", "interactive_questions": [ { "question": "Does the shipment include the 10-digit Mexican TIGIE + 2-digit NICO code, NOM compliance certificate, and SAT Complemento Carta Porte 3.1?", "why_it_matters": "ANAM customs brokers cannot validate a Pedimento without the exact 10-digit NICO, active NOM certificate, and digital Carta Porte 3.1 transport manifest." } ], "money_saving_tips": [ { "title": "T-MEC (USMCA) & Mexico\u2013Iceland (EFTA) FTA 0% Duty + 0.8% DTA Exemption", "estimated_savings": "Eliminates both the 5%\u201325% Mexican IGI tariff AND the 0.8% ad valorem DTA customs processing fee." }, { "title": "IMMEX + SAT IVA/IEPS Certification (100% Border IVA Credit)", "estimated_savings": "Eliminates paying 16% cash IVA at Laredo/Manzanillo/Veracruz for manufacturing inputs." } ] } ], "required_customs_forms": [ { "form_code": "ANAM / SAT Pedimento Aduanal + Carta Porte 3.1", "form_name": "Mexican Official Customs Entry (Pedimento SAAI M3 & VUCEM e-Document)", "when_required": "All commercial imports into Mexico (> $1,000 USD or regulated by NOMs)", "official_url": "https://www.ventanillaunica.gob.mx/" } ], "layers_summary": [ { "id": "MX-L1", "name": "SNICE TIGIE 2026 Tariff Schedule & 10-Digit NICO Database", "authority": "Secretar\u00eda de Econom\u00eda (SNICE)", "url": "https://www.snice.gob.mx/", "citation": "Ley de los Impuestos Generales de Importaci\u00f3n y de Exportaci\u00f3n (LIGIE)" }, { "id": "MX-L2", "name": "VUCEM (Ventanilla \u00danica de Comercio Exterior Mexicano) & ANAM SAAI M3", "authority": "ANAM / SAT", "url": "https://www.ventanillaunica.gob.mx/", "citation": "Ley Aduanera Art. 36-A" }, { "id": "MX-L3", "name": "Mexican Official Standards (NOMs) Annex 2.4.1 & COFEPRIS Sanitary Permits", "authority": "Secretar\u00eda de Econom\u00eda / COFEPRIS", "url": "https://www.snice.gob.mx/cs/avi/snice/noms.cumplimiento.html", "citation": "Anexo 2.4.1 Reglas SE" }, { "id": "MX-L4", "name": "SAT Complemento Carta Porte 3.1 & Padr\u00f3n de Importadores Verification", "authority": "Servicio de Administraci\u00f3n Tributaria (SAT)", "url": "http://omawww.sat.gob.mx/cartaporte/Paginas/default.htm", "citation": "Resoluci\u00f3n Miscel\u00e1nea Fiscal 2026" } ], "last_audit_utc": "2026-10-15 21:42:34 UTC", "last_source_check_utc": "2026-10-15T21:42:34Z", "last_data_build_utc": "2026-10-15 00:18:59 UTC", "last_rule_change_verified_utc": "2026-10-15", "build_id": "BOS-20261015-50NATIONS" } ``` ## JAPAN (JAPAN CUSTOMS — NACCS & JCT CONSUMPTION TAX HUB) (JP) COMPILED BLUEPRINT ```json { "country_code": "JP", "country_name": "Japan (Japan Customs \u2014 NACCS & JCT Consumption Tax Hub)", "flag_emoji": "\ud83c\uddef\ud83c\uddf5", "customs_authority": "Japan Customs and Tariff Bureau (Ministry of Finance) \u2014 NACCS 6", "currency": "JPY", "valuation_basis": "CIF (Cost, Insurance, and Freight to Japanese Port of Entry \u2014 Customs Tariff Law Art. 4)", "de_minimis": { "threshold_amount": 10000.0, "currency": "JPY", "legal_citation": "Japan Customs Tariff Law Art. 14 (Item 18 \u2014 Small Package Duty & JCT Exemption)", "summary": "Commercial and express shipments with a customs value <= \u00a510,000 JPY (~$67 USD) are exempt from both Japanese customs duty and the 10% Japanese Consumption Tax (JCT), except for leather goods, footwear, and knitted apparel." }, "statutory_taxes_and_fees": [ { "fee_id": "JP-JCT-STANDARD", "name": "Japanese Consumption Tax (JCT \u2014 7.8% National + 2.2% Local = 10.0%)", "rate_type": "Ad Valorem on (CIF Value in JPY + Customs Duty + Liquor/Excise Tax)", "rate_percent": 10.0, "legal_citation": "Consumption Tax Act (Act No. 108 of 1988) & Qualified Invoice System (JCT)", "publication_date": "2019-10-01", "legal_effective_from": "2019-10-01", "legal_effective_to": "OPEN", "exemptions": "JCT-registered Japanese importers (holding a T+13-digit Qualified Invoice Registration Number) claim a 100% Input JCT Credit when imported under their own name as Importer of Record (ACP / IOR rule)." }, { "fee_id": "JP-JCT-REDUCED", "name": "Japanese Reduced Consumption Tax for Food & Beverages (Keigen Zeiritsu)", "rate_type": "Reduced Statutory JCT Rate (6.24% National + 1.76% Local)", "rate_percent": 8.0, "legal_citation": "Consumption Tax Act Supplementary Provisions (Food & Non-Alcoholic Beverages)", "publication_date": "2019-10-01", "legal_effective_from": "2019-10-01", "legal_effective_to": "OPEN", "exemptions": "Applies automatically to human food, seafood (e.g., Icelandic Atlantic cod/capelin), and nutritional beverages." } ], "verified_tariff_scenarios": [ { "hs_code": "8518.22.000", "title": "Electronics, Machinery & Seafood Entering Japan (NACCS Tariff Schedule)", "general_mfn_duty_rate": "0% WTO MFN on Electronics & Machinery (3.5%\u20135% on Atlantic Cod HS 0304)", "pga_agencies": [ "METI (PSE Mark \u2014 Electrical Appliance and Material Safety Act)", "MIC (Giteki Mark \u2014 Radio Law RF Certification)", "MHLW / PMDA (Food Sanitation Act & Medical Devices)", "MAFF (Animal/Plant Quarantine)" ], "publication_date": "2026-04-01", "legal_effective_from": "2026-04-01", "legal_effective_to": "OPEN", "interactive_questions": [ { "question": "For non-resident shippers, have you appointed an Attorney for Customs Procedure (ACP \u2014 Zeikan Jimu Kanrinin) under Article 95 of the Japan Customs Law?", "why_it_matters": "Since Oct 2023 Japan Customs reforms, non-resident sellers must appoint a licensed ACP so the JCT-registered importer is properly listed on the NACCS Import Permit to recover the 10% JCT!" } ], "money_saving_tips": [ { "title": "WTO 0% MFN Rate on Chapter 84/85 Electronics & Machinery", "estimated_savings": "Japan charges 0% MFN customs duty on virtually all industrial machinery, semiconductors, and audio/electronics." }, { "title": "Article 95 ACP Structure + Qualified JCT Import Permit", "estimated_savings": "Preserves 100% recovery of the 10% Import Consumption Tax (JCT) for the Japanese entity." } ] } ], "required_customs_forms": [ { "form_code": "Japan Customs Form C-5020 (NACCS Import Declaration)", "form_name": "Declaration of Import (Payment of Duty / Consumption Tax \u2014 Yunyu Shinkokusho)", "when_required": "All commercial imports into Japan", "official_url": "https://www.customs.go.jp/english/tariff/index.htm" } ], "layers_summary": [ { "id": "JP-L1", "name": "Japan Customs Statistical Code for Import (April 2026 Tariff Schedule)", "authority": "Ministry of Finance / Japan Customs", "url": "https://www.customs.go.jp/english/tariff/index.htm", "citation": "Customs Tariff Law (Act No. 54 of 1910)" }, { "id": "JP-L2", "name": "NACCS (Nippon Automated Cargo and Port Consolidated System) 6G EDI", "authority": "NACCS Center / Japan Customs", "url": "https://www.naccs.jp/e/", "citation": "NACCS Act" }, { "id": "JP-L3", "name": "METI PSE (Electrical Safety) & MIC Giteki (Radio Law Certification)", "authority": "METI / MIC", "url": "https://www.meti.go.jp/english/policy/economy/consumer/pse/index.html", "citation": "DENAN Act & Radio Law" }, { "id": "JP-L4", "name": "MHLW Food Sanitation Import Notification & PMDA Medical Device Gate", "authority": "MHLW / PMDA", "url": "https://www.mhlw.go.jp/english/topics/importedfoods/", "citation": "Food Sanitation Act Art. 27" } ], "last_audit_utc": "2026-10-15 21:42:34 UTC", "last_source_check_utc": "2026-10-15T21:42:34Z", "last_data_build_utc": "2026-10-15 00:18:59 UTC", "last_rule_change_verified_utc": "2026-10-15", "build_id": "BOS-20261015-50NATIONS" } ``` ## SOUTH KOREA (KOREA CUSTOMS SERVICE — UNI-PASS & KORUS HUB) (KR) COMPILED BLUEPRINT ```json { "country_code": "KR", "country_name": "South Korea (Korea Customs Service \u2014 UNI-PASS & KORUS Hub)", "flag_emoji": "\ud83c\uddf0\ud83c\uddf7", "customs_authority": "Korea Customs Service (KCS) \u2014 UNI-PASS Electronic Clearance Portal", "currency": "KRW", "valuation_basis": "CIF (Cost, Insurance, and Freight to Korean Port \u2014 Korean Customs Act Art. 30)", "de_minimis": { "threshold_amount": 200.0, "currency": "USD", "legal_citation": "KORUS FTA Chapter 7 Art. 7.7 ($200 USD Express De Minimis for US Origin vs. $150 USD General)", "summary": "General express shipments into South Korea are duty- and VAT-free up to $150 USD. However, under the US\u2013Korea Free Trade Agreement (KORUS FTA), express shipments originating in the United States enjoy a boosted $200 USD de minimis threshold (excluding pharmaceuticals/food subject to quarantine)!" }, "statutory_taxes_and_fees": [ { "fee_id": "KR-VAT-STANDARD", "name": "South Korean Import Value-Added Tax (Bugagachise \u2014 VAT)", "rate_type": "Ad Valorem on (CIF Value in KRW + Customs Duty + Individual Consumption Tax)", "rate_percent": 10.0, "legal_citation": "Value-Added Tax Act of Korea Art. 30", "publication_date": "2020-01-01", "legal_effective_from": "2020-01-01", "legal_effective_to": "OPEN", "exemptions": "Korean business importers (holding a 10-digit Business Registration Number + PCCC) reclaim 100% of the 10% Import VAT as an input tax credit." } ], "verified_tariff_scenarios": [ { "hs_code": "8518.22.0000", "title": "Electronics, Machinery & Marine Products Entering South Korea (HKTS)", "general_mfn_duty_rate": "8.0% General MFN Duty (0% under KORUS FTA for US & 0% under EFTA-Korea FTA for Iceland!)", "pga_agencies": [ "RRA / KATS (KC Mark \u2014 Korea Certification for RF/Electrical Safety)", "MFDS (Ministry of Food and Drug Safety \u2014 Imported Food Special Act)", "KCS UNI-PASS (Mandatory PCCC / Business Registration Code)" ], "publication_date": "2026-01-01", "legal_effective_from": "2026-01-01", "legal_effective_to": "OPEN", "interactive_questions": [ { "question": "Do you have a valid KORUS FTA (for US exports) or EFTA\u2013Korea FTA (for Iceland exports) Origin Certification plus KC Mark certification?", "why_it_matters": "Eliminates the 8% Korean MFN tariff completely (0% FTA duty), and RRA detains commercial wireless/electrical imports lacking a KC Mark." } ], "money_saving_tips": [ { "title": "KORUS FTA (US) & EFTA\u2013Korea FTA (Iceland) 0% Tariff Elimination", "estimated_savings": "Drops South Korea's 8%\u201313% MFN tariff to 0% for both US and Icelandic exporters." }, { "title": "KORUS Special $200 USD Express De Minimis (vs. $150 General)", "estimated_savings": "US e-commerce and sample shipments up to $200 USD enter South Korea with $0 duty and $0 VAT." } ] } ], "required_customs_forms": [ { "form_code": "KCS UNI-PASS Import Declaration", "form_name": "Korea Customs Service Electronic Import Declaration (Suip Singoseo)", "when_required": "All commercial imports into South Korea (> $150 USD / > $200 USD from US)", "official_url": "https://unipass.customs.go.kr/" } ], "layers_summary": [ { "id": "KR-L1", "name": "KCS UNI-PASS Harmonized Korea Tariff Schedule (HKTS 10-Digit API)", "authority": "Korea Customs Service (KCS)", "url": "https://unipass.customs.go.kr/clip/index.do", "citation": "Customs Act of Korea (Act No. 19859)" }, { "id": "KR-L2", "name": "KORUS FTA & EFTA\u2013Korea FTA Rules of Origin & Preferential Tariffs", "authority": "KCS / Ministry of Economy and Finance", "url": "https://www.customs.go.kr/english/main.do", "citation": "Act on Special Cases of the Customs Act for the Implementation of FTAs" }, { "id": "KR-L3", "name": "RRA / KATS KC Mark (National Radio Research Agency & Technical Standards)", "authority": "RRA / KATS", "url": "https://www.rra.go.kr/en/index.do", "citation": "Radio Waves Act & Electrical Appliances Safety Control Act" }, { "id": "KR-L4", "name": "MFDS Imported Food & Medical Device Electronic Clearance (Food Safety Korea)", "authority": "Ministry of Food and Drug Safety (MFDS)", "url": "https://impfood.mfds.go.kr/", "citation": "Special Act on Imported Food Safety Control" } ], "last_audit_utc": "2026-10-15 21:42:34 UTC", "last_source_check_utc": "2026-10-15T21:42:34Z", "last_data_build_utc": "2026-10-15 00:18:59 UTC", "last_rule_change_verified_utc": "2026-10-15", "build_id": "BOS-20261015-50NATIONS" } ``` ## AUSTRALIA (ABF & DAFF — ICS, BICON BIOSECURITY & DEFERRED GST HUB) (AU) COMPILED BLUEPRINT ```json { "country_code": "AU", "country_name": "Australia (ABF & DAFF \u2014 ICS, BICON Biosecurity & Deferred GST Hub)", "flag_emoji": "\ud83c\udde6\ud83c\uddfa", "customs_authority": "Australian Border Force (ABF) \u2014 Integrated Cargo System (ICS) & DAFF BICON", "currency": "AUD", "valuation_basis": "FOB (Free on Board for Customs Duty \u2014 Customs Act 1901 s. 159) + CIF (Value of Taxable Importation \u2014 VoTI \u2014 for 10% GST)", "de_minimis": { "threshold_amount": 1000.0, "currency": "AUD", "legal_citation": "Customs Act 1901 s. 68 & A New Tax System (Goods and Services Tax) Act 1999", "summary": "Consignments with a customs value <= $1,000 AUD enter Australia on a Self-Assessed Clearance (SAC) declaration free of customs duty and import processing charges (excluding alcohol/tobacco). Note: B2C low-value goods <= $1,000 AUD require vendor-collected 10% GST, while B2B imports > $1,000 AUD use a Full Import Declaration (FID - N10)." }, "statutory_taxes_and_fees": [ { "fee_id": "AU-GST-STANDARD", "name": "Australian Goods and Services Tax (10% GST \u2014 Deferred GST Scheme Eligible!)", "rate_type": "Ad Valorem on VoTI (FOB Value + Duty + International Freight & Insurance)", "rate_percent": 10.0, "legal_citation": "A New Tax System (Goods and Services Tax) Act 1999 Div 13", "publication_date": "2000-07-01", "legal_effective_from": "2000-07-01", "legal_effective_to": "OPEN", "exemptions": "Importers registered for the ATO Deferred GST Scheme (DGST) defer 100% of the 10% border GST to their monthly Business Activity Statement (BAS)\u2014resulting in $0 AUD cash GST outlay at the port!" }, { "fee_id": "AU-IPC-FEE", "name": "ABF Import Processing Charge (IPC \u2014 Sea/Air Tiered Statutory Fee)", "rate_type": "Fixed Statutory Fee per Full Import Declaration ($152 AUD for value $1,000\u2013$10,000 AUD; $230 AUD for > $10,000 AUD)", "rate_percent": 0.0, "legal_citation": "Import Processing Charges Act 2001", "publication_date": "2025-07-01", "legal_effective_from": "2025-07-01", "legal_effective_to": "OPEN", "exemptions": "Waived for Self-Assessed Clearance (SAC) shipments valued <= $1,000 AUD." } ], "verified_tariff_scenarios": [ { "hs_code": "8518.22.00", "title": "Electronics, Machinery & Biosecurity Goods Entering Australia (Working Tariff)", "general_mfn_duty_rate": "0%\u20135% MFN (0% under AUSFTA for US exports + Australian Nuisance Tariff Abolition!)", "pga_agencies": [ "DAFF BICON (Dept. of Agriculture, Fisheries and Forestry \u2014 Strict Biosecurity/ISPM-15/BMSB)", "ACMA (RCM Regulatory Compliance Mark for Electronics/Wireless)", "TGA (Therapeutic Goods Administration \u2014 ARTG Medical/Supplements)" ], "publication_date": "2026-01-01", "legal_effective_from": "2026-01-01", "legal_effective_to": "OPEN", "interactive_questions": [ { "question": "Is the shipment accompanied by an Australian Packing Declaration (ISPM-15 + Bark-Free + Cleanliness Statement) and registered for the ATO Deferred GST Scheme (DGST)?", "why_it_matters": "DAFF BICON places an immediate biosecurity hold on any sea container lacking a valid Packing Declaration (and BMSB seasonal treatment if applicable), while DGST saves 10% upfront cash at the border." } ], "money_saving_tips": [ { "title": "ATO Deferred GST Scheme (DGST) \u2014 $0 Border GST Cash Outlay", "estimated_savings": "Eliminates paying 10% GST in cash before ABF ICS cargo release." }, { "title": "AUSFTA (US\u2013Australia FTA) 0% Duty + Tariff Concession Orders (TCO)", "estimated_savings": "US-origin goods enter Australia at 0% duty under AUSFTA, and non-FTA industrial goods can claim 0% duty via an existing ABF Tariff Concession Order (TCO)." } ] } ], "required_customs_forms": [ { "form_code": "ABF ICS Form N10 (B650 Full Import Declaration)", "form_name": "Australian Border Force Integrated Cargo System (ICS) Import Declaration + DAFF Packing Declaration", "when_required": "All commercial imports into Australia > $1,000 AUD", "official_url": "https://www.abf.gov.au/importing-exporting-and-manufacturing/tariff-classification/current-tariff" } ], "layers_summary": [ { "id": "AU-L1", "name": "ABF Combined Australian Customs Tariff Nomenclature and Statistical Classification", "authority": "Australian Border Force (ABF)", "url": "https://www.abf.gov.au/importing-exporting-and-manufacturing/tariff-classification/current-tariff", "citation": "Customs Tariff Act 1995" }, { "id": "AU-L2", "name": "DAFF BICON (Biosecurity Import Conditions System) & BMSB Seasonal Rules", "authority": "Dept. of Agriculture, Fisheries and Forestry (DAFF)", "url": "https://bicon.agriculture.gov.au/", "citation": "Biosecurity Act 2015" }, { "id": "AU-L3", "name": "ATO Deferred GST Scheme (DGST) & ABF Tariff Concession Order (TCO) Gazette", "authority": "Australian Taxation Office (ATO) / ABF", "url": "https://www.ato.gov.au/businesses-and-organisations/gst-excise-and-indirect-taxes/gst/in-detail/rules-for-specific-transactions/international-transactions/deferred-gst", "citation": "GST Regulations 2019" }, { "id": "AU-L4", "name": "ACMA Regulatory Compliance Mark (RCM) & TGA ARTG Medical/Supplement Registry", "authority": "ACMA / TGA", "url": "https://www.acma.gov.au/regulatory-compliance-mark-rcm", "citation": "Radiocommunications Act 1992 & Therapeutic Goods Act 1989" } ], "last_audit_utc": "2026-10-15 21:42:34 UTC", "last_source_check_utc": "2026-10-15T21:42:34Z", "last_data_build_utc": "2026-10-15 00:18:59 UTC", "last_rule_change_verified_utc": "2026-10-15", "build_id": "BOS-20261015-50NATIONS" } ``` ## CHINA (GACC — SINGLE WINDOW, CHINA–ICELAND FTA & CCC/CIFER HUB) (CN) COMPILED BLUEPRINT ```json { "country_code": "CN", "country_name": "China (GACC \u2014 Single Window, China\u2013Iceland FTA & CCC/CIFER Hub)", "flag_emoji": "\ud83c\udde8\ud83c\uddf3", "customs_authority": "General Administration of Customs of the PRC (GACC) \u2014 China International Trade Single Window", "currency": "CNY", "valuation_basis": "CIF (Dutiable Value = Transaction Value + Freight & Insurance to First PRC Port \u2014 PRC Customs Law Art. 55)", "de_minimis": { "threshold_amount": 50.0, "currency": "CNY", "legal_citation": "GACC Announcement No. 43 of 2010 & Cross-Border E-Commerce (CBEC) Retail Policy (5,000 CNY Single / 26,000 CNY Annual)", "summary": "General postal/express shipments waive import tax only when the calculated tax due is <= \u00a550 CNY. For Cross-Border E-Commerce (CBEC Bonded Code 1210/9610), individual B2C orders <= \u00a55,000 CNY enjoy 0% customs duty and pay only 70% of statutory VAT (9.1% effective tax!)." }, "statutory_taxes_and_fees": [ { "fee_id": "CN-VAT-STANDARD", "name": "PRC Standard Import Value-Added Tax (Zengzhishui \u2014 VAT)", "rate_type": "Ad Valorem on (CIF Value in CNY + Customs Duty + Consumption Tax)", "rate_percent": 13.0, "legal_citation": "PRC Value-Added Tax Law (Adopted Dec 2024 / Effective 2026) & GACC Tariff Schedule", "publication_date": "2024-12-25", "legal_effective_from": "2019-04-01", "legal_effective_to": "OPEN", "exemptions": "General VAT Taxpayer enterprises in China deduct 100% of the 13% Import VAT using the GACC Electronic Customs VAT Special Payment Certificate (Haiguan Jinkou Zengzhishui Zhuanyong Jiaokuanshu)." }, { "fee_id": "CN-VAT-REDUCED", "name": "PRC Reduced Import VAT for Primary Agricultural, Fishery & Food Products", "rate_type": "Reduced Statutory VAT Schedule", "rate_percent": 9.0, "legal_citation": "PRC VAT Regulations Art. 2 (Primary Agricultural/Fishery Products & Books)", "publication_date": "2019-04-01", "legal_effective_from": "2019-04-01", "legal_effective_to": "OPEN", "exemptions": "Applies to primary agricultural and fishery products (e.g., whole frozen Icelandic fish under HS 0302/0303), saving 4% import VAT compared to processed goods (13%)." } ], "verified_tariff_scenarios": [ { "hs_code": "0304.71.0000", "title": "Icelandic Seafood, Industrial Machinery & Electronics Entering China (GACC 13-Digit CIQ)", "general_mfn_duty_rate": "0% under China\u2013Iceland Bilateral FTA (vs. 7%\u201310% MFN on Seafood/Industrial Goods)", "pga_agencies": [ "GACC CIFER (Decree 248/249 Overseas Food Facility Registration \u2014 Mandatory 18-Digit Code)", "SAMR / CNCA (CCC Mark \u2014 China Compulsory Certification & SRRC Radio Type Approval)", "NMPA (National Medical Products Administration \u2014 Medical Devices)" ], "publication_date": "2026-01-01", "legal_effective_from": "2026-01-01", "legal_effective_to": "OPEN", "interactive_questions": [ { "question": "Does the shipment have a China\u2013Iceland FTA Certificate of Origin (for Iceland exports) and, if food/seafood, an active 18-digit GACC Decree 248 CIFER registration number printed on the inner and outer labels?", "why_it_matters": "Iceland was the first European country to sign a bilateral FTA with China (0% duty on Icelandic cod, capelin, and industrial tech), while GACC Decree 248 blocks any food shipment missing the 18-digit CIFER registration number." } ], "money_saving_tips": [ { "title": "Historic China\u2013Iceland Free Trade Agreement (0% Bilateral Tariff)", "estimated_savings": "Eliminates China's 7%\u201312% MFN import tariff on Icelandic seafood, marine equipment, geothermal machinery, and ferrosilicon." }, { "title": "13-Digit HS + CIQ Code & General VAT Taxpayer Credit", "estimated_savings": "Properly declaring the 10-digit HS + 3-digit CIQ code on the GACC Single Window generates the digital VAT Special Payment Certificate for 100% recovery of the 13%/9% Import VAT." } ] } ], "required_customs_forms": [ { "form_code": "GACC Single Window Import Customs Declaration", "form_name": "PRC Customs Import Goods Declaration Form (Jinkou Huowu Baoguandan \u2014 13-Digit HS+CIQ)", "when_required": "All commercial imports into the People's Republic of China", "official_url": "https://www.singlewindow.cn/" } ], "layers_summary": [ { "id": "CN-L1", "name": "GACC 2026 Customs Import and Export Tariff of the PRC (10-Digit HS + 3-Digit CIQ)", "authority": "General Administration of Customs (GACC) / State Council Tariff Commission", "url": "http://english.customs.gov.cn/", "citation": "Regulations of the PRC on Import and Export Duties" }, { "id": "CN-L2", "name": "China\u2013Iceland Free Trade Agreement Preferential Tariff Schedule & Certificate of Origin", "authority": "GACC / MOFCOM / Skatturinn", "url": "http://fta.mofcom.gov.cn/iceland/iceland.shtml", "citation": "Free Trade Agreement between Iceland and the PRC" }, { "id": "CN-L3", "name": "GACC Decree 248/249 Overseas Food Manufacturer Registration System (CIFER)", "authority": "GACC Bureau of Import and Export Food Safety", "url": "https://cifer.singlewindow.cn/", "citation": "GACC Decree No. 248 & No. 249" }, { "id": "CN-L4", "name": "SAMR China Compulsory Certification (CCC Mark) & MIIT SRRC Radio Approval", "authority": "SAMR / CNCA / MIIT", "url": "https://www.cnca.gov.cn/", "citation": "PRC Product Quality Law & CCC Catalogue" } ], "last_audit_utc": "2026-10-15 21:42:34 UTC", "last_source_check_utc": "2026-10-15T21:42:34Z", "last_data_build_utc": "2026-10-15 00:18:59 UTC", "last_rule_change_verified_utc": "2026-10-15", "build_id": "BOS-20261015-50NATIONS" } ``` ## SINGAPORE (SINGAPORE CUSTOMS — TRADENET, NTP & 0% FREE-PORT HUB) (SG) COMPILED BLUEPRINT ```json { "country_code": "SG", "country_name": "Singapore (Singapore Customs \u2014 TradeNet, NTP & 0% Free-Port Hub)", "flag_emoji": "\ud83c\uddf8\ud83c\uddec", "customs_authority": "Singapore Customs (Ministry of Finance) \u2014 Networked Trade Platform (NTP) & TradeNet", "currency": "SGD", "valuation_basis": "CIF (Cost, Insurance, and Freight to Singapore Port \u2014 Customs Act 1960)", "de_minimis": { "threshold_amount": 400.0, "currency": "SGD", "legal_citation": "Singapore Goods and Services Tax Act 1993 & Customs (Duties) Order", "summary": "99.9% of all goods enter Singapore at 0% customs duty (only liquor, tobacco, motor vehicles, and petroleum are dutiable). Air/express consignments valued <= $400 SGD enjoy GST relief for non-OVR commercial samples, while 9% GST applies to standard imports (100% deferrable under the IRAS Major Exporter Scheme \u2014 MES)." }, "statutory_taxes_and_fees": [ { "fee_id": "SG-GST-STANDARD", "name": "Singapore Goods and Services Tax (9.0% GST \u2014 IRAS Major Exporter Scheme Eligible)", "rate_type": "Ad Valorem on (CIF Value in SGD + Customs/Excise Duty)", "rate_percent": 9.0, "legal_citation": "Goods and Services Tax Act 1993 (Rate increased to 9% effective Jan 1, 2024)", "publication_date": "2024-01-01", "legal_effective_from": "2024-01-01", "legal_effective_to": "OPEN", "exemptions": "Importers approved under the IRAS Major Exporter Scheme (MES) or Approved Import GST Suspension Scheme (AISS) suspend 100% of the 9% Import GST at the border ($0 SGD cash outlay)." }, { "fee_id": "SG-FREEPORT-DUTY", "name": "Singapore Free-Port Statutory Tariff Schedule (STCCED 8-Digit HS)", "rate_type": "0.0% Statutory MFN & Preferential Duty (USSFTA / ESFTA)", "rate_percent": 0.0, "legal_citation": "Customs Act 1960 & US\u2013Singapore FTA / EFTA\u2013Singapore FTA (Iceland)", "publication_date": "2026-01-01", "legal_effective_from": "2003-01-01", "legal_effective_to": "OPEN", "exemptions": "All electronics, machinery, medical devices, food, and apparel enter at 0% customs duty. Furthermore, the US\u2013Singapore FTA (USSFTA) waives the 0.3464% US MPF when Singapore-origin goods enter the US!" } ], "verified_tariff_scenarios": [ { "hs_code": "8518.22.00", "title": "Electronics, Semiconductors & Cold-Chain Goods Entering Singapore (TradeNet)", "general_mfn_duty_rate": "0.0% Statutory Free-Port Duty (0% MFN, 0% USSFTA & 0% EFTA\u2013Singapore FTA)", "pga_agencies": [ "IMDA (Infocomm Media Development Authority \u2014 Telecom Dealer License)", "NEA / CPSO (Consumer Product Safety Office \u2014 Safety Mark)", "SFA (Singapore Food Agency \u2014 Cold-Chain/Seafood Permit)", "HSA (Health Sciences Authority \u2014 Medical Devices)" ], "publication_date": "2026-01-01", "legal_effective_from": "2024-01-01", "legal_effective_to": "OPEN", "interactive_questions": [ { "question": "Does the Singapore importer hold an IRAS Major Exporter Scheme (MES) status or store goods in a Free Trade Zone (Changi/Jurong/Pasir Panjang FTZ)?", "why_it_matters": "MES status or FTZ storage suspends the 9% Singapore Import GST completely ($0 SGD cash paid at TradeNet clearance)." } ], "money_saving_tips": [ { "title": "IRAS Major Exporter Scheme (MES) \u2014 0 SGD Border GST Cash Outlay", "estimated_savings": "Suspends 100% of the 9% Import GST at the port of entry for re-exporters and qualifying Singapore traders." }, { "title": "EFTA\u2013Singapore FTA (Iceland) & US\u2013Singapore FTA (USSFTA)", "estimated_savings": "Guarantees 0% tariff binding and fast-track TradeNet customs permit approval." } ] } ], "required_customs_forms": [ { "form_code": "Singapore Customs TradeNet In-Payment (GST) / In-Non-Payment (MES) Permit", "form_name": "Networked Trade Platform (NTP) Electronic Customs Permit Declaration", "when_required": "All commercial imports into Singapore", "official_url": "https://www.customs.gov.sg/" } ], "layers_summary": [ { "id": "SG-L1", "name": "Singapore Trade Classification, Customs and Excise Duties (STCCED 2026 8-Digit Schedule)", "authority": "Singapore Customs", "url": "https://www.customs.gov.sg/businesses/harmonized-system-hs-classification-of-goods/", "citation": "Customs Act 1960" }, { "id": "SG-L2", "name": "TradeNet & Networked Trade Platform (NTP) Single-Window EDI Message Specs", "authority": "Singapore Customs / GovTech", "url": "https://www.ntp.gov.sg/", "citation": "Regulation of Imports and Exports Act (RIEA)" }, { "id": "SG-L3", "name": "IRAS Major Exporter Scheme (MES) & Overseas Vendor Registration (OVR) GST Rules", "authority": "Inland Revenue Authority of Singapore (IRAS)", "url": "https://www.iras.gov.sg/taxes/goods-services-tax-(gst)/specific-business-sectors/major-exporter-scheme-(mes)", "citation": "GST Act 1993" }, { "id": "SG-L4", "name": "SFA (Singapore Food Agency), IMDA (Telecom) & HSA (Medical Device) Competent Authorities", "authority": "SFA / IMDA / HSA", "url": "https://www.sfa.gov.sg/", "citation": "Sale of Food Act & Telecommunications Act" } ], "last_audit_utc": "2026-10-15 21:42:34 UTC", "last_source_check_utc": "2026-10-15T21:42:34Z", "last_data_build_utc": "2026-10-15 00:18:59 UTC", "last_rule_change_verified_utc": "2026-10-15", "build_id": "BOS-20261015-50NATIONS" } ``` ## NEW ZEALAND (NZ CUSTOMS — JBMS, MPI BIOSECURITY & $1,000 NZD HUB) (NZ) COMPILED BLUEPRINT ```json { "country_code": "NZ", "country_name": "New Zealand (NZ Customs \u2014 JBMS, MPI Biosecurity & $1,000 NZD Hub)", "flag_emoji": "\ud83c\uddf3\ud83c\uddff", "customs_authority": "New Zealand Customs Service (Te Mana \u0100rai o Aotearoa) \u2014 Trade Single Window (TSW / JBMS)", "currency": "NZD", "valuation_basis": "FOB (Transaction Value for Customs Duty \u2014 Customs and Excise Act 2018 Sch 4) + CIF (for 15% GST)", "de_minimis": { "threshold_amount": 1000.0, "currency": "NZD", "legal_citation": "Customs and Excise Act 2018 & Goods and Services Tax (Grants and Subsidies) Order", "summary": "Commercial consignments valued <= $1,000 NZD are exempt from border entry duties, 15% border GST collection by NZ Customs, and the Import Entry Transaction Fee (IETF) / MPI Biosecurity Levy (unless containing alcohol/tobacco)." }, "statutory_taxes_and_fees": [ { "fee_id": "NZ-GST-STANDARD", "name": "New Zealand Goods and Services Tax (15.0% GST \u2014 100% Input Tax Credit for Registered Importers)", "rate_type": "Ad Valorem on (FOB Value + Duty + International Freight & Insurance)", "rate_percent": 15.0, "legal_citation": "Goods and Services Tax Act 1985 s 12", "publication_date": "2010-10-01", "legal_effective_from": "2010-10-01", "legal_effective_to": "OPEN", "exemptions": "GST-registered New Zealand importers (holding an IRD Number) claim 100% of the 15% border GST back on their Inland Revenue GST return." }, { "fee_id": "NZ-IETF-MPI-LEVY", "name": "NZ Customs Import Entry Transaction Fee (IETF) + MPI Biosecurity System Entry Levy", "rate_type": "Fixed Statutory Border Fee ($46.89 NZD IETF + $46.40 NZD MPI Levy = $93.29 NZD per entry > $1,000 NZD)", "rate_percent": 0.0, "legal_citation": "Customs and Excise Regulations 1996 & Biosecurity (System Entry Levy) Order", "publication_date": "2025-07-01", "legal_effective_from": "2025-07-01", "legal_effective_to": "OPEN", "exemptions": "Waived completely for shipments valued <= $1,000 NZD." } ], "verified_tariff_scenarios": [ { "hs_code": "8518.22.00", "title": "Electronics, Machinery & Marine Equipment Entering New Zealand (Working Tariff)", "general_mfn_duty_rate": "0.0%\u20135.0% MFN (0% on Most Electronics/Machinery + Tariff Concessions)", "pga_agencies": [ "MPI (Ministry for Primary Industries \u2014 Strict Biosecurity, ISPM-15 & BMSB Rules)", "RSM (Radio Spectrum Management \u2014 R-NZ / RCM Compliance Mark)", "Medsafe (NZ Medicines and Medical Devices Safety Authority)" ], "publication_date": "2026-01-01", "legal_effective_from": "2026-01-01", "legal_effective_to": "OPEN", "interactive_questions": [ { "question": "Does the shipment include an MPI Container Quarantine Declaration (ISPM-15 Wood + BMSB Stink Bug Treatment) and R-NZ / RCM mark?", "why_it_matters": "New Zealand's MPI biosecurity rules are as strict as Australia's DAFF and Iceland's MAST\u2014any untreated wood or missing quarantine declaration triggers port detention at Auckland/Tauranga." } ], "money_saving_tips": [ { "title": "Part II Tariff Concessions & 0% Industrial Tariff Lines", "estimated_savings": "Eliminates the 5% MFN duty on industrial machinery and equipment via NZ Customs Part II Concessions." }, { "title": "FOB Duty Valuation + 100% IRD GST Input Credit", "estimated_savings": "Excludes international ocean/air freight from the customs duty calculation and recovers 100% of the 15% GST." } ] } ], "required_customs_forms": [ { "form_code": "NZ Customs TSW / JBMS Import Declaration", "form_name": "Joint Border Management System (JBMS) Electronic Import Entry + MPI Quarantine Declaration", "when_required": "All commercial imports into New Zealand > $1,000 NZD", "official_url": "https://www.customs.govt.nz/" } ], "layers_summary": [ { "id": "NZ-L1", "name": "Working Tariff Document of New Zealand (2026 XML/CSV & PDF Schedule)", "authority": "New Zealand Customs Service", "url": "https://www.customs.govt.nz/business/tariffs/working-tariff-document/", "citation": "Tariff Act 1988 & Customs and Excise Act 2018" }, { "id": "NZ-L2", "name": "Trade Single Window (TSW) & Joint Border Management System (JBMS) WCO3 EDI", "authority": "NZ Customs / MPI", "url": "https://www.customs.govt.nz/business/trade-single-window/", "citation": "Customs and Excise Act 2018" }, { "id": "NZ-L3", "name": "MPI Import Health Standards (IHS), ISPM-15 Wood & BMSB Biosecurity Portal", "authority": "Ministry for Primary Industries (MPI)", "url": "https://www.mpi.govt.nz/import/", "citation": "Biosecurity Act 1993" }, { "id": "NZ-L4", "name": "RSM Radio Spectrum Management (R-NZ / RCM) & Medsafe WAND Database", "authority": "MBIE RSM / Medsafe", "url": "https://www.rsm.govt.nz/", "citation": "Radiocommunications Act 1989" } ], "last_audit_utc": "2026-10-15 21:42:34 UTC", "last_source_check_utc": "2026-10-15T21:42:34Z", "last_data_build_utc": "2026-10-15 00:18:59 UTC", "last_rule_change_verified_utc": "2026-10-15", "build_id": "BOS-20261015-50NATIONS" } ``` ## GCC-6 CUSTOMS UNION (UAE, SAUDI ARABIA, QATAR, KUWAIT, OMAN & BAHRAIN — UNIFIED HUB) (GCC) COMPILED BLUEPRINT ```json { "country_code": "GCC", "country_name": "GCC-6 Customs Union (UAE, Saudi Arabia, Qatar, Kuwait, Oman & Bahrain \u2014 Unified Hub)", "flag_emoji": "\ud83c\udde6\ud83c\uddea", "customs_authority": "GCC Customs Union \u2014 UAE Federal Customs / Dubai Trade (Mirsal 2) & Saudi ZATCA (FASAH)", "currency": "AED", "valuation_basis": "CIF (Cost, Insurance, and Freight to First GCC Port of Entry \u2014 GCC Common Customs Law Art. 26)", "de_minimis": { "threshold_amount": 1000.0, "currency": "AED", "legal_citation": "GCC Common Customs Law Art. 105 & UAE / Saudi ZATCA Express Courier Rules (1,000 AED / 1,000 SAR)", "summary": "One single Unified Customs Tariff (12-digit HS) governs all 6 Gulf Cooperation Council nations (UAE, Saudi Arabia, Qatar, Kuwait, Oman, and Bahrain)! Personal/courier shipments <= 1,000 AED (~$272 USD) in the UAE enter duty-free. Standard GCC Common External Tariff is 5.0% CIF\u2014and 0.0% for Iceland under the EFTA\u2013GCC Free Trade Agreement!" }, "statutory_taxes_and_fees": [ { "fee_id": "GCC-CET-DUTY", "name": "GCC Unified Common External Tariff (5.0% Standard MFN \u2014 0.0% under EFTA\u2013GCC FTA for Iceland!)", "rate_type": "Ad Valorem on CIF Value across UAE, Saudi Arabia, Qatar, Kuwait, Oman & Bahrain", "rate_percent": 5.0, "legal_citation": "GCC Common Customs Law & EFTA\u2013GCC Free Trade Agreement (Signed 2009 / In Force 2014)", "publication_date": "2026-01-01", "legal_effective_from": "2014-07-01", "legal_effective_to": "OPEN", "exemptions": "Because Iceland is an EFTA member state, goods originating in Iceland enter all 6 GCC nations (UAE, Saudi Arabia, Qatar, Kuwait, Oman, Bahrain) at 0% customs duty under the EFTA\u2013GCC FTA! Furthermore, Single Point of Entry (Al-Maqasa) means duty paid at Jebel Ali (UAE) clears goods across the entire GCC." }, { "fee_id": "GCC-VAT-MATRIX", "name": "GCC Member-State Import VAT (UAE 5% [Reverse-Charge], Bahrain 10%, Oman 5%, Saudi 15%, Qatar/Kuwait 0%!)", "rate_type": "Ad Valorem on (CIF Value + GCC Customs Duty)", "rate_percent": 5.0, "legal_citation": "GCC Unified VAT Agreement & UAE Federal Decree-Law No. 8 of 2017", "publication_date": "2018-01-01", "legal_effective_from": "2018-01-01", "legal_effective_to": "OPEN", "exemptions": "UAE TRN-registered importers use Reverse-Charge Accounting on Box 6 of their FTA VAT return (0 AED cash VAT paid at Dubai Customs), and Jebel Ali / ADGM Free Zones suspend both 5% duty and 5% VAT!" } ], "verified_tariff_scenarios": [ { "hs_code": "8518.22.00.00.00", "title": "Electronics, Machinery & Seafood Entering the GCC-6 (UAE Mirsal 2 & Saudi FASAH)", "general_mfn_duty_rate": "5.0% GCC Unified Tariff (0.0% under EFTA\u2013GCC FTA for Iceland Origin!)", "pga_agencies": [ "MOIAT / ECAS (UAE Conformity) & SASO SABER (Saudi Product Safety PCoC/SCoC)", "TDRA (UAE Telecom) & CST (Saudi Communications/RF Approval)", "DM Montaji / SFDA (Food, Supplements & Medical Devices)" ], "publication_date": "2026-01-01", "legal_effective_from": "2026-01-01", "legal_effective_to": "OPEN", "interactive_questions": [ { "question": "Does the shipment have an EFTA\u2013GCC EUR.1 / Origin Certificate (if Iceland origin), legalized Certificate of Origin, and SASO SABER / UAE ECAS conformity certificate?", "why_it_matters": "EFTA\u2013GCC Origin drops the 5% GCC duty to 0% for Icelandic exporters, while Saudi ZATCA and Dubai Customs block shipments lacking SABER PCoC/SCoC or MOIAT ECAS registration." } ], "money_saving_tips": [ { "title": "EFTA\u2013GCC Free Trade Agreement (0% Duty for Iceland Across All 6 Gulf States)", "estimated_savings": "Eliminates the 5% GCC Common External Tariff across the UAE, Saudi Arabia, Qatar, Kuwait, Oman, and Bahrain." }, { "title": "UAE Reverse-Charge TRN Import VAT & Jebel Ali Free Zone (JAFZA) Suspension", "estimated_savings": "Linking your 15-digit UAE Tax Registration Number (TRN) to your Dubai Customs code defers 100% of the 5% Import VAT to your quarterly return with 0 AED cash outlay." } ] } ], "required_customs_forms": [ { "form_code": "GCC Unified Customs Declaration (Bayan \u2014 Dubai Mirsal 2 / Saudi FASAH)", "form_name": "GCC Unified Customs Bayan + SABER SCoC / MOIAT ECAS Conformity", "when_required": "All commercial imports into UAE, Saudi Arabia, Qatar, Kuwait, Oman, or Bahrain", "official_url": "https://www.dubaitrade.ae/" } ], "layers_summary": [ { "id": "GCC-L1", "name": "GCC Unified Customs Tariff (12-Digit Harmonized Schedule \u2014 Covers All 6 Gulf States)", "authority": "GCC Secretariat / UAE ICP / Saudi ZATCA", "url": "https://zatca.gov.sa/en/customs/tariff/Pages/default.aspx", "citation": "GCC Common Customs Law" }, { "id": "GCC-L2", "name": "Dubai Customs Mirsal 2 (Dubai Trade) & Saudi ZATCA FASAH Single Window", "authority": "Dubai Customs / ZATCA", "url": "https://www.dubaitrade.ae/", "citation": "GCC Single Point of Entry (Al-Maqasa)" }, { "id": "GCC-L3", "name": "EFTA\u2013GCC Free Trade Agreement Preferential Schedule (Iceland, Norway, Switzerland)", "authority": "EFTA Secretariat / GCC", "url": "https://www.efta.int/free-trade/free-trade-agreements/gcc", "citation": "EFTA\u2013GCC FTA Annex I\u2013IV" }, { "id": "GCC-L4", "name": "SASO SABER (Saudi Arabia) & MOIAT ECAS / TDRA (UAE) Conformity Portals", "authority": "SASO / MOIAT / SFDA", "url": "https://saber.sa/", "citation": "GCC GSO Technical Regulations" } ], "last_audit_utc": "2026-10-15 21:42:34 UTC", "last_source_check_utc": "2026-10-15T21:42:34Z", "last_data_build_utc": "2026-10-15 00:18:59 UTC", "last_rule_change_verified_utc": "2026-10-15", "build_id": "BOS-20261015-50NATIONS" } ``` ## TAIWAN (CUSTOMS ADMINISTRATION MOF — CPT SINGLE WINDOW & SEMICONDUCTOR/TECH HUB) (TW) COMPILED BLUEPRINT ```json { "country_code": "TW", "country_name": "Taiwan (Customs Administration MOF \u2014 CPT Single Window & Semiconductor/Tech Hub)", "flag_emoji": "\ud83c\uddf9\ud83c\uddfc", "customs_authority": "Customs Administration, Ministry of Finance (MOF) \u2014 CPT Single Window", "currency": "TWD", "valuation_basis": "CIF (Cost, Insurance, and Freight to Taiwan Port \u2014 Customs Act Art. 29)", "de_minimis": { "threshold_amount": 2000.0, "currency": "TWD", "legal_citation": "Taiwan Customs Act Art. 49 Paragraph 2 (Low-Value Consignment Exemption)", "summary": "Imported shipments with a customs value (CIF) <= NT$2,000 TWD (~$62 USD) are exempt from customs duty, commodity tax, and the 5% Business Tax (VAT), up to 6 times per half-year per consignee." }, "statutory_taxes_and_fees": [ { "fee_id": "TW-VAT-BUSINESS-TAX", "name": "Taiwan Value-Added Business Tax (5.0% VAT \u2014 Lowest in East Asia)", "rate_type": "Ad Valorem on (CIF Value in TWD + Customs Duty + Commodity Tax)", "rate_percent": 5.0, "legal_citation": "Value-added and Non-value-added Business Tax Act Art. 10 & Art. 41", "publication_date": "2020-01-01", "legal_effective_from": "2020-01-01", "legal_effective_to": "OPEN", "exemptions": "Taiwanese companies registered with an 8-digit Unified Business Number (UBN / Tongyi Bianhao) deduct 100% of the 5% import Business Tax as an input tax credit on their bi-monthly Form 401 return." }, { "fee_id": "TW-TRADE-PROMOTION-FEE", "name": "Taiwan Trade Promotion Service Fee (Tuiguang Maoyi Fuwufei \u2014 0.04%)", "rate_type": "0.04% of CIF Value (Waived if calculated fee <= NT$100 TWD)", "rate_percent": 0.04, "legal_citation": "Foreign Trade Act Art. 21", "publication_date": "2020-01-01", "legal_effective_from": "2020-01-01", "legal_effective_to": "OPEN", "exemptions": "Automatically waived whenever the calculated 0.04% fee is NT$100 TWD or less (i.e., shipments valued <= NT$250,000 TWD / ~$7,800 USD)." } ], "verified_tariff_scenarios": [ { "hs_code": "8518.22.00.00-6", "title": "Semiconductors, Servers, Audio & Tech Equipment Entering Taiwan (CCC Code 11-Digit)", "general_mfn_duty_rate": "0.0% WTO ITA (Information Technology Agreement) on Computers/Semiconductors (0%\u20135% on Audio)", "pga_agencies": [ "BSMI (Bureau of Standards, Metrology and Inspection \u2014 Safety/EMC Mark)", "NCC (National Communications Commission \u2014 RF Wireless Type Approval)", "TFDA (Taiwan Food and Drug Administration)" ], "publication_date": "2026-01-01", "legal_effective_from": "2026-01-01", "legal_effective_to": "OPEN", "interactive_questions": [ { "question": "Do the goods hold BSMI Commodity Inspection & NCC RF Type Approval (and an 8-digit Importer UBN for 5% VAT recovery)?", "why_it_matters": "Taiwan's CPT Single Window cross-checks BSMI and NCC certificate numbers automatically before issuing a C1 (Paperless Release) customs clearance." } ], "money_saving_tips": [ { "title": "WTO Information Technology Agreement (ITA Expansion \u2014 0% Tariff)", "estimated_savings": "Taiwan is a founding signatory to WTO ITA I & II, granting 0% MFN tariff on semiconductors, PCB assemblies, optical/medical instruments, and IT hardware." }, { "title": "8-Digit UBN Input VAT Credit + Science Park Bonded Zone Deferral", "estimated_savings": "Recovers 100% of the 5% Business Tax (or suspends duty and VAT completely inside Hsinchu/Tainan/Taichung Science Parks)." } ] } ], "required_customs_forms": [ { "form_code": "Taiwan MOF Customs Form N5102 (CPT Single Window Import Declaration)", "form_name": "Import Declaration (Jinkou Baodan \u2014 11-Digit CCC Code)", "when_required": "All commercial imports into Taiwan > NT$2,000 TWD", "official_url": "https://portal.sw.nat.gov.tw/" } ], "layers_summary": [ { "id": "TW-L1", "name": "Taiwan Customs Import Tariff & 11-Digit CCC (Classification of Commodities) Database", "authority": "Customs Administration, MOF", "url": "https://portal.sw.nat.gov.tw/APGA/GA30E", "citation": "Customs Act & Customs Import Tariff" }, { "id": "TW-L2", "name": "CPT (Customs-Port-Trade) Single Window Electronic EDI & C1/C2/C3 Channel Rules", "authority": "MOF Customs Administration", "url": "https://portal.sw.nat.gov.tw/", "citation": "Regulations Governing the Implementation of Automated Cargo Clearance" }, { "id": "TW-L3", "name": "BSMI (Product Safety/EMC) & NCC (Telecommunications RF Certification) Databases", "authority": "MOEA BSMI / NCC", "url": "https://www.bsmi.gov.tw/", "citation": "Commodity Inspection Act & Telecommunications Management Act" }, { "id": "TW-L4", "name": "TFDA (Taiwan Food & Drug Administration) Border Inspection Portal (IFIs)", "authority": "MOHW TFDA", "url": "https://www.fda.gov.tw/ENG/", "citation": "Act Governing Food Safety and Sanitation" } ], "last_audit_utc": "2026-10-15 21:42:34 UTC", "last_source_check_utc": "2026-10-15T21:42:34Z", "last_data_build_utc": "2026-10-15 00:18:59 UTC", "last_rule_change_verified_utc": "2026-10-15", "build_id": "BOS-20261015-50NATIONS" } ``` ## VIETNAM (VIETNAM CUSTOMS — VNACCS/VCIS, 8% STIMULUS VAT & CHINA+1 HUB) (VN) COMPILED BLUEPRINT ```json { "country_code": "VN", "country_name": "Vietnam (Vietnam Customs \u2014 VNACCS/VCIS, 8% Stimulus VAT & China+1 Hub)", "flag_emoji": "\ud83c\uddfb\ud83c\uddf3", "customs_authority": "General Department of Vietnam Customs (GDVC) \u2014 VNACCS / VCIS Portal", "currency": "VND", "valuation_basis": "CIF (Cost, Insurance, and Freight to First Vietnamese Port \u2014 Law on Customs No. 54/2014/QH13)", "de_minimis": { "threshold_amount": 1000000.0, "currency": "VND", "legal_citation": "Decree 134/2016/ND-CP Art. 29 (Express Courier Exemption <= 1,000,000 VND)", "summary": "Express shipments valued <= 1,000,000 VND (~$40 USD) are exempt from import duty. For commercial manufacturing and supply chain cargo, Vietnam offers 0% duty + 0% VAT deferral for Export Processing Enterprises (EPEs) and applies an 8% Reduced Stimulus VAT (instead of 10%) on qualifying goods!" }, "statutory_taxes_and_fees": [ { "fee_id": "VN-VAT-STIMULUS", "name": "Vietnam Import Value-Added Tax (8.0% Reduced Stimulus VAT vs. 10.0% Standard VAT)", "rate_type": "Ad Valorem on (CIF Value in VND + Import Duty + Special Consumption Tax)", "rate_percent": 8.0, "legal_citation": "Law on VAT & National Assembly VAT Reduction Resolutions (2% VAT Cut from 10% to 8%)", "publication_date": "2026-01-01", "legal_effective_from": "2024-01-01", "legal_effective_to": "OPEN", "exemptions": "Export Processing Enterprises (EPEs \u2014 Doanh nghiep che xuat) and bonded manufacturing inputs (Type E11/E31 declarations) are 100% exempt from both Import Duty and Import VAT at the border!" } ], "verified_tariff_scenarios": [ { "hs_code": "8518.22.90", "title": "Electronics, Manufacturing Sub-Assemblies & Seafood Entering Vietnam (VNACCS)", "general_mfn_duty_rate": "0%\u201315% MFN (0% for Export Processing Enterprises [EPE] / Type E31 Manufacturing Inputs)", "pga_agencies": [ "MIC (Ministry of Information and Communications \u2014 CR Mark RF/EMC)", "MOST (Ministry of Science and Technology \u2014 Quality Inspection)", "MARD / NAFIQAD (Fisheries & Plant Quarantine)" ], "publication_date": "2026-01-01", "legal_effective_from": "2026-01-01", "legal_effective_to": "OPEN", "interactive_questions": [ { "question": "Is the shipment imported under an EPE / Export Manufacturing Customs Regime (Code E11/E31) or eligible for the 8% Reduced VAT Schedule?", "why_it_matters": "Declaring VNACCS Regime Code E31/E11 eliminates 100% of import duties and VAT for goods processed for export, while standard commercial imports qualify for the 8% VAT rate (saving 2% over the 10% rate)." } ], "money_saving_tips": [ { "title": "VNACCS Export Processing (EPE / Code E31) 0% Duty & 0% VAT Exemption", "estimated_savings": "Eliminates all border duties and VAT on components, fabrics, and machinery imported into Vietnam for assembly and export." }, { "title": "8% Reduced VAT Resolution (vs. 10% Standard Rate)", "estimated_savings": "Saves 2% upfront border VAT on qualifying commercial imports." } ] } ], "required_customs_forms": [ { "form_code": "GDVC VNACCS Electronic Import Declaration (To Khai Hai Quan \u2014 IDA/IDC)", "form_name": "Vietnam Automated Cargo and Port Consolidated System (VNACCS \u2014 Japanese NACCS Architecture)", "when_required": "All commercial imports into Vietnam", "official_url": "https://www.customs.gov.vn/" } ], "layers_summary": [ { "id": "VN-L1", "name": "Vietnam Export and Import Classification Nomenclature (AHTN 8-Digit Schedule)", "authority": "Ministry of Finance / GDVC", "url": "https://www.customs.gov.vn/", "citation": "Decree 26/2023/ND-CP" }, { "id": "VN-L2", "name": "VNACCS / VCIS (Vietnam Automated Cargo Clearance System) & National Single Window", "authority": "General Department of Vietnam Customs (GDVC)", "url": "https://vnsw.gov.vn/", "citation": "Law on Customs No. 54/2014/QH13" }, { "id": "VN-L3", "name": "MIC CR Mark (RF/Telecom Type Approval) & MOST Group 2 Quality Inspection", "authority": "MIC / MOST", "url": "https://mic.gov.vn/", "citation": "Circular 04/2023/TT-BTTTT" }, { "id": "VN-L4", "name": "MARD / NAFIQAD Fishery, Meat & Phytosanitary Import Quarantine", "authority": "Ministry of Agriculture and Rural Development (MARD)", "url": "https://www.mard.gov.vn/", "citation": "Law on Veterinary Medicine & Plant Protection" } ], "last_audit_utc": "2026-10-15 21:42:34 UTC", "last_source_check_utc": "2026-10-15T21:42:34Z", "last_data_build_utc": "2026-10-15 00:18:59 UTC", "last_rule_change_verified_utc": "2026-10-15", "build_id": "BOS-20261015-50NATIONS" } ``` ## INDIA (CBIC — ICEGATE 2.0, HISTORIC EFTA–INDIA TEPA & BIS CRS HUB) (IN) COMPILED BLUEPRINT ```json { "country_code": "IN", "country_name": "India (CBIC \u2014 ICEGATE 2.0, Historic EFTA\u2013India TEPA & BIS CRS Hub)", "flag_emoji": "\ud83c\uddee\ud83c\uddf3", "customs_authority": "Central Board of Indirect Taxes and Customs (CBIC) \u2014 ICEGATE 2.0 & SWIFT Single Window", "currency": "INR", "valuation_basis": "CIF (Assessable Value = FOB + Freight & Insurance to Indian Port \u2014 Customs Act, 1962 s. 14)", "de_minimis": { "threshold_amount": 5000.0, "currency": "INR", "legal_citation": "Indian Customs Notification No. 50/2017-Customs (Bona Fide Commercial Samples <= \u20b95,000 / \u20b910,000 INR)", "summary": "India has no general e-commerce de minimis exemption for dutiable consumer imports, though bona fide commercial samples up to \u20b95,000\u2013\u20b910,000 INR clear duty-free. Standard imports pay Basic Customs Duty (BCD) + 10% Social Welfare Surcharge (SWS on BCD) + 18% IGST. Crucially, Iceland, Norway, and Switzerland signed the historic EFTA\u2013India TEPA Free Trade Agreement!" }, "statutory_taxes_and_fees": [ { "fee_id": "IN-IGST-STANDARD", "name": "Indian Integrated Goods and Services Tax (18.0% Standard IGST \u2014 100% ITC Recoverable)", "rate_type": "Ad Valorem on (CIF Assessable Value + BCD + 10% Social Welfare Surcharge)", "rate_percent": 18.0, "legal_citation": "Integrated Goods and Services Tax (IGST) Act, 2017 s. 5 & Customs Tariff Act s. 3(7)", "publication_date": "2017-07-01", "legal_effective_from": "2017-07-01", "legal_effective_to": "OPEN", "exemptions": "Indian importers holding a 15-digit GSTIN + 10-digit IEC (Importer Exporter Code) claim 100% of the 18% border IGST as an Input Tax Credit (ITC) on their monthly GSTR-3B return." }, { "fee_id": "IN-SWS-SURCHARGE", "name": "Indian Social Welfare Surcharge (SWS \u2014 10% of Basic Customs Duty, NOT 10% of CIF!)", "rate_type": "10.0% Surcharge Calculated on the Basic Customs Duty (BCD) Amount", "rate_percent": 1.0, "legal_citation": "Finance Act, 2018 s. 110", "publication_date": "2018-02-02", "legal_effective_from": "2018-02-02", "legal_effective_to": "OPEN", "exemptions": "When Basic Customs Duty (BCD) is 0% (such as under the EFTA\u2013India TEPA or WTO ITA-1 tech lines), 10% of 0 is 0\u2014automatically eliminating the Social Welfare Surcharge as well!" } ], "verified_tariff_scenarios": [ { "hs_code": "8518.22.00", "title": "Electronics, Med-Tech, Machinery & Seafood Entering India (ICEGATE Bill of Entry)", "general_mfn_duty_rate": "10.0%\u201315.0% Basic Customs Duty + 10% SWS (0% under EFTA\u2013India TEPA Concessions for Iceland/Norway/Switz.!)", "pga_agencies": [ "BIS CRS (Bureau of Indian Standards \u2014 Compulsory Registration Scheme for Electronics)", "WPC ETA (Wireless Planning & Coordination Equipment Type Approval)", "FSSAI (Food Import Clearance System)", "CDSCO (Medical Devices)" ], "publication_date": "2026-01-01", "legal_effective_from": "2024-03-10", "legal_effective_to": "OPEN", "interactive_questions": [ { "question": "Does the shipment qualify under the EFTA\u2013India TEPA (for Iceland/Norway/Switzerland origin) and hold BIS CRS / WPC ETA registration (with CAROTAR Form I origin data)?", "why_it_matters": "EFTA\u2013India TEPA eliminates Indian Basic Customs Duty AND the 10% Social Welfare Surcharge on 95%+ of Icelandic/Swiss/Norwegian industrial, med-tech, and seafood exports, while BIS CRS is mandatory for electronics." } ], "money_saving_tips": [ { "title": "Historic EFTA\u2013India TEPA (Trade and Economic Partnership Agreement \u2014 0% BCD + 0% SWS)", "estimated_savings": "Signed by Iceland, Norway, and Switzerland with India\u2014eliminates 10%\u201330% Indian Basic Customs Duty plus the 10% Social Welfare Surcharge." }, { "title": "MOOWR (Manufacture and Other Operations in Warehouse Regulations) & GSTIN ITC", "estimated_savings": "Defers 100% of BCD and IGST on capital goods/components imported for Indian manufacturing, while standard importers recover 100% of the 18% IGST." } ] } ], "required_customs_forms": [ { "form_code": "CBIC ICEGATE Bill of Entry (BoE) + CAROTAR Form I", "form_name": "Indian Customs Electronic Gateway (ICEGATE 2.0) Bill of Entry for Home Consumption", "when_required": "All commercial imports into India (Requires Importer IEC + GSTIN)", "official_url": "https://www.icegate.gov.in/" } ], "layers_summary": [ { "id": "IN-L1", "name": "CBIC First Schedule of the Customs Tariff Act (8-Digit HSN & IGST Schedule)", "authority": "Central Board of Indirect Taxes and Customs (CBIC)", "url": "https://www.cbic.gov.in/", "citation": "Customs Tariff Act, 1975" }, { "id": "IN-L2", "name": "ICEGATE 2.0 & SWIFT (Single Window Interface for Facilitating Trade) EDI", "authority": "CBIC Directorate General of Systems", "url": "https://www.icegate.gov.in/", "citation": "Customs Act, 1962 s. 46" }, { "id": "IN-L3", "name": "EFTA\u2013India TEPA (Trade and Economic Partnership Agreement \u2014 Iceland, Norway, Switz.)", "authority": "EFTA / Ministry of Commerce & Industry (DGFT)", "url": "https://www.efta.int/free-trade/free-trade-agreements/india", "citation": "EFTA\u2013India TEPA (Signed March 10, 2024)" }, { "id": "IN-L4", "name": "BIS CRS (Compulsory Registration Scheme), WPC ETA & FSSAI/CDSCO Portals", "authority": "BIS / DoT WPC / FSSAI / CDSCO", "url": "https://www.crsbis.in/", "citation": "BIS Act, 2016 & Electronics/IT Goods Control Order" } ], "last_audit_utc": "2026-10-15 21:42:34 UTC", "last_source_check_utc": "2026-10-15T21:42:34Z", "last_data_build_utc": "2026-10-15 00:18:59 UTC", "last_rule_change_verified_utc": "2026-10-15", "build_id": "BOS-20261015-50NATIONS" } ``` ## BRAZIL (RECEITA FEDERAL — SISCOMEX DUIMP, MERCOSUR NCM & EX-TARIFÁRIO HUB) (BR) COMPILED BLUEPRINT ```json { "country_code": "BR", "country_name": "Brazil (Receita Federal \u2014 Siscomex DUIMP, Mercosur NCM & Ex-Tarif\u00e1rio Hub)", "flag_emoji": "\ud83c\udde7\ud83c\uddf7", "customs_authority": "Receita Federal do Brasil (RFB) \u2014 Portal \u00danico Siscomex (DUIMP)", "currency": "BRL", "valuation_basis": "CIF (Valor Aduaneiro = FOB + International Freight & Insurance to Brazilian Port \u2014 Decreto 6.759/2009)", "de_minimis": { "threshold_amount": 50.0, "currency": "USD", "legal_citation": "Programa Remessa Conforme (IN RFB No. 2146/2023 & Lei 14.902/2024)", "summary": "Under Brazil's Remessa Conforme program, certified B2C postal/courier shipments <= $50 USD pay a reduced 20% federal import tax (vs. 60%) plus 17% state ICMS. Commercial B2B cargo clears via the new Portal \u00danico Siscomex DUIMP (Declara\u00e7\u00e3o \u00danica de Importa\u00e7\u00e3o), where Ex-Tarif\u00e1rio (0% capital/IT tariff) and EFTA\u2013Mercosur preferences slash Brazil's cascading taxes!" }, "statutory_taxes_and_fees": [ { "fee_id": "BR-PIS-COFINS-IPI", "name": "Brazilian Federal Import Credits (IPI + PIS 2.1% + COFINS 9.65% = 11.75% \u2014 Lucro Real Creditable)", "rate_type": "Ad Valorem on CIF Value (Recoverable for Lucro Real Importers)", "rate_percent": 11.75, "legal_citation": "Lei No. 10.865/2004 (PIS/PASEP-Importa\u00e7\u00e3o & COFINS-Importa\u00e7\u00e3o) & Reforma Tribut\u00e1ria CBS/IBS", "publication_date": "2026-01-01", "legal_effective_from": "2004-05-01", "legal_effective_to": "OPEN", "exemptions": "Brazilian companies operating under the 'Lucro Real' (Non-Cumulative) tax regime recover 100% of PIS (2.1%), COFINS (9.65%), IPI, and State ICMS as tax credits!" }, { "fee_id": "BR-AFRMM-OCEAN", "name": "AFRMM (Adicional ao Frete para Renova\u00e7\u00e3o da Marinha Mercante \u2014 8% on Ocean Freight Only)", "rate_type": "8.0% Surcharge on International Ocean Freight (0% on Air Freight!)", "rate_percent": 8.0, "legal_citation": "Lei No. 10.893/2004 & Lei No. 14.301/2022 (BR do Mar Reduced Rate 8%)", "publication_date": "2022-01-07", "legal_effective_from": "2022-01-07", "legal_effective_to": "OPEN", "exemptions": "Air freight is 100% exempt from AFRMM, and ocean cargo covered by Mercosur/FTA or Drawback Suspens\u00e3o is exempt." } ], "verified_tariff_scenarios": [ { "hs_code": "8518.22.00", "title": "Industrial Machinery, Med-Tech, Electronics & Seafood Entering Brazil (8-Digit Mercosur NCM)", "general_mfn_duty_rate": "11.2%\u201316.0% Mercosur TEC (0.0% via Ex-Tarif\u00e1rio BK/BIT or EFTA\u2013Mercosur FTA!)", "pga_agencies": [ "ANATEL (Ag\u00eancia Nacional de Telecomunica\u00e7\u00f5es \u2014 RF Homologation)", "INMETRO (Compulsory Safety Certification)", "ANVISA (Medical Devices, Cosmetics & Supplements)", "MAPA (Agriculture/Fisheries \u2014 VigiaAgro)" ], "publication_date": "2026-01-01", "legal_effective_from": "2026-01-01", "legal_effective_to": "OPEN", "interactive_questions": [ { "question": "Does the shipment qualify for a Brazil CAMEX Ex-Tarif\u00e1rio (0% Duty on BK Machinery / BIT Tech) or EFTA\u2013Mercosur tariff reduction, and is the importer registered in Radar/Siscomex DUIMP?", "why_it_matters": "Because Brazilian taxes cascade on top of Import Duty (II), dropping the Import Duty from 14% to 0% via Ex-Tarif\u00e1rio or EFTA\u2013Mercosur reduces the base for IPI and ICMS\u2014saving over 22% on total landed cost!" } ], "money_saving_tips": [ { "title": "CAMEX Ex-Tarif\u00e1rio (0% Import Duty on Machinery [BK] & IT/Telecom [BIT]) + EFTA\u2013Mercosur", "estimated_savings": "Slashes the 11.2%\u201316% Mercosur Common External Tariff (II) to 0% and shrinks the cascading IPI/ICMS tax base." }, { "title": "Lucro Real Non-Cumulative Credit (Recover 100% of PIS/COFINS 11.75% + IPI + ICMS)", "estimated_savings": "Recovers all federal and state value-added import taxes as credits against domestic sales." } ] } ], "required_customs_forms": [ { "form_code": "Portal \u00danico Siscomex DUIMP (Declara\u00e7\u00e3o \u00danica de Importa\u00e7\u00e3o)", "form_name": "Brazilian Single Import Declaration (Replaces DI) + Cat\u00e1logo de Produtos & LPCO", "when_required": "All commercial imports into Brazil (Requires Radar/Siscomex habilitation)", "official_url": "https://portalunico.siscomex.gov.br/" } ], "layers_summary": [ { "id": "BR-L1", "name": "Mercosur Common External Tariff (TEC \u2014 8-Digit NCM Schedule) & CAMEX Ex-Tarif\u00e1rio List", "authority": "CAMEX / Receita Federal (RFB)", "url": "https://www.gov.br/produtividade-e-comercio-exterior/pt-br/assuntos/camex", "citation": "Resolu\u00e7\u00e3o GECEX No. 272/2021" }, { "id": "BR-L2", "name": "Portal \u00danico Siscomex DUIMP (Declara\u00e7\u00e3o \u00danica de Importa\u00e7\u00e3o) & LPCO Single Window", "authority": "Receita Federal / SECEX", "url": "https://portalunico.siscomex.gov.br/", "citation": "IN RFB No. 680/2006 & Portaria COANA" }, { "id": "BR-L3", "name": "ANATEL (Telecom Homologation), INMETRO (Product Safety) & ANVISA (Health/Medical)", "authority": "ANATEL / INMETRO / ANVISA", "url": "https://www.gov.br/anatel/pt-br", "citation": "Lei Geral de Telecomunica\u00e7\u00f5es & RDC ANVISA" }, { "id": "BR-L4", "name": "EFTA\u2013Mercosur Free Trade Agreement Schedule (Iceland, Norway, Switzerland \u2194 Brazil)", "authority": "EFTA / Mercosur", "url": "https://www.efta.int/free-trade/free-trade-agreements/mercosur", "citation": "EFTA\u2013Mercosur FTA" } ], "last_audit_utc": "2026-10-15 21:42:34 UTC", "last_source_check_utc": "2026-10-15T21:42:34Z", "last_data_build_utc": "2026-10-15 00:18:59 UTC", "last_rule_change_verified_utc": "2026-10-15", "build_id": "BOS-20261015-50NATIONS" } ```