G/MA/TAR/3/Rev.13
Page 1

World Trade
Organization
G/MA/TAR/3/Rev.13
20April 2009
(09-1861)

THE most recent information available in the tariff library

and website addresses of national tariffs

Note by the Secretariat[1]

Revision

This document contains in the second and third column an updated list of tariffs and their latest modifications available in the Secretariat as of 17April 2009. This information, is drawn mainly from thenational editions of the customs tariffs and the publications of the International Customs Bureau (which can now be downloaded free of charge from: in Brussels. Additionally, in some cases Members having submitted tariff information to the Trade Policy Review Mechanism, Economic Research and Statistics or Accession Divisions have requested that this information be made available in the Tariff Library. The document also includes in the fourth column website addresses where more recent national tariff information may be found.

Country / National Tariff1 / Brussels Bureau / Websites
Albania / 20018+11 / - /
(In Albanian only. “English” option is not yet operational)
Angola (COMESA) / 20059+11 / - /
(“Ministerio das Finanças” / Customs information disseminated in the site)
(In Portuguese only)
Antigua and Barbuda (CARICOM) / 20069+11 / 1995 / -
Argentina (MERCOSUR)6 / 20069+11 / 200711+5+6 /
(“Administracion Federal de Ingresos Publicos” / Several “Customs” pages are available from the main menu, under “Usuarios Aduaneros (UA)” )
(In Spanish only)
Armenia / 20049+11 / - /
Australia / 2009 / 200711+5+6 /
Austria
(European Union) / 200911 / 19983 /
Bahrain, Kingdom of (GCC)12 / 20069+11 / - /
(available also in English)
Bangladesh / 20059+11 / - /
Barbados (CARICOM) / 20079+11 / 1995 / http//Barbados.gov.bb
Belgium
(European Union) / 200911 / 19983 /
(French and Ditch versions available)
Belize (CARICOM) / 20039+11 / 1995 /
Benin (ECOWAS) / 20039+11 / - /
(Very brief Customs page in the “Ministère de l’Economie et des Finances” web site)
Bolivia (ACM) / 20059+11 / 200611+5+6 /
(In Spanish only)
Botswana (SACU) / 2008 9+11 / 1997 /
Brazil (MERCOSUR) / 20089+11 / 200811+5+6 /
Brunei Darussalam (ASEAN) / 20079+11 / 19874 /
(Customs pages only)
Bulgaria (European Union) / 200911 / 200611+5+6 /
Burkina Faso (ECOWAS) / 20039+11 / - /
Burundi (COMESA) / 2002-20039+11 / - / -
Cambodia (ASEAN) / 20018+11 / - /
Cameroon (CEMAC) / 20009+11 / 1990 /
(French and English versions available)
Canada5 / 200811 / 200711+5+6 /
(“Canada Border Services Agency (CBSA)”)
(English and French versions available)
Cape Verde (ECOWAS) / 2005 8+11 / - /
Central African Republic
(CEMAC) / 2006 9+11 / 1990 / -
Chad (CEMAC) / 200611 / 1990 / -
Chile6 / 20039+11 / 200711+5+6 /
(The Spanish site is more complete than the English one)
China / 200711 / 200411+5+6 /
(In Chinese only) (An English version exists, but with rather limited information)
Colombia (ACM)6 / 200511 / 200611+5+6 /
(“Dirección de Impuestos y Aduanas nacionales”)
(In Spanish only)
Congo (CEMAC) / (2002)11 / 1990 /
Congo, Dem. Rep. (COMESA) / 20069+11 / 200411+5+6 /
(Select “Régies” / “OFIDA” from the home page)
(Customs page only)
Costa Rica (CACM)6 / 2007 9+11 / 200311+5+6 / (“Ministerio de Hacienda” web site. Customs pages. In Spanish only)
Côte d'Ivoire (ECOWAS) / 19949+11 / - /
(In French only)
Croatia / 20019+11 / - /
Cuba6 / 200211 / 200811+5+6 /
(The Spanish version is more complete than the English one)
Cyprus (European Union) / 200911 / 1991 /
Czech Republic(European Union) / 200911 / 1992 /
(In Czech only)
Denmark
(European Union) / 200911 / 19983 /
(In Danish only)
(Under the section “International” (top horizontal toolbar), some customs information is provided in English, German, French, Spanish, Arabic, Farsi, Somalian and Italian).
Djibouti (COMESA) / 20059+11 / - /
(In French only. Very brief page regarding the “Direction générale des douanes et droits indirects”, under the “Ministère de l’économie et des finances” web site).
Dominica (CARICOM) / 20029+11 / 1995 / -
Dominican Republic6 / 20079+11 / - /
(In Spanish only)
Ecuador (ACM)6 / 20059+11 / 1992 /
(In Spanish only)
Egypt (COMESA)12 / 2005 9+11 / 200711+5+6 /
(Available also in English)
El Salvador (CACM)6 / 20059+11 / - /
(In Spanish only)
Estonia (European Union) / 200911 / - /
European Union12
(Official Journal) / 200911 / 200911+5+6 /
European Union12
(TARIC) / 200311 / 1999 /
Republic of the FijiIslands / 20099+11 / - /
(«FijiIslands Revenue and Customs Authority»)
Finland
(European Union) / 200911 / 19983 /
Former Yugoslav Republic of Macedonia / 20018+11 / - /
France12
(European Union) / 200911 / 19983 /
Gabon (CEMAC) / 20079+11 / 1990 / -
The Gambia (ECOWAS) / 20039+11 / - / -
Georgia / 20028+11 / - /
(Mainly in Georgian, with some limited sections in English)
Germany
(European Union) / 200911 / 19983 /
Ghana (ECOWAS) / 20069+11 / - /
Greece
(European Union) / 200911 / 19983 /
(In Greek only. English version under development)
Grenada (CARICOM) / 20009+11 / 1995 / -
Guatemala (CACM)6 / 20089+11 / 200311+5+6 /
(In Spanish only)(Customs pages)
Guinea-Bissau (ECOWAS) / 1995 / - / -
Guinea (Rep. of) (ECOWAS) / 1995 / - /
Guyana (CARICOM) / 20049+11 / 1995 /
(Customs pages only)
Haiti(CARICOM) / 20029+11 / - /
(In French only. Customs pages).
Honduras6 (CACM) / 20039+11 / - /
(In Spanish only. Customs pages under the section “Gestion Aduanera”).
Hong Kong, China / 20069+11 / - /
Hungary (European Union) / 200911 / 1995 /
Iceland / 20059+11 / 200611+5+6 /
India / 2006-2007 / 200011+5+6 /
Indonesia (ASEAN) / 20069+11 / 200411+5+6 /
Ireland
(European Union) / 200911 / 19983 /
(Services / Customs & Excise)
Israel / 20059+11 / - /
Italy
(European Union) / 200911 / 19983 /
(“Guardia di Finanza” / In Italian only)
Jamaica (CARICOM) / 20049+11 / 1995 /
Japan / 2008-20099+11 / 200511+5+6 /
Jordan / 2008 9+11 / - /
Kenya(EAC) / 20059+11 / - /
(“Kenya Revenue Authority” / Customs pages are to be found under “Departments” – “Customs Services”)
Korea, Rep. of / 20089+11 / - /
(English version available)
Kuwait7 (GCC) / 1991 / 1994 /
(In Arabic only. English version under construction)
Kyrgyz Rep. / 20069+11 / - /
Latvia (European Union) / 200911 / - /
(“Ministry of Finance”. Customs information in some specific sections)
Lesotho (SACU) / 2008 9+11 / 1997 /
(“Lersotho Revenue Authority”)
(Very brief customs information under “Taxes Administered” / “Customs and Excise” (left column) )
Lithuania (European Union) / 200911 / - /
Luxembourg
(European Union) / 200911 / 19983 /
(In French only)
Macao, China / 20059+11 / - /
Madagascar (COMESA) / 20079+11 / 2003 11+5200711 /
(In French only)
Malawi (COMESA) / 20009+11 / - /
(Customs pages, mainly devoted to the “Customs Declaration Form 12”)
Malaysia (ASEAN) / 20059+11 / - /
Maldives / 20029+11 / - /
Mali (ECOWAS) / 20039+11 / - /
Malta(European Union) / 200911 / 200211+5+6 /
Mauritania / 20019+11 / - / -
Mauritius (COMESA) / 20079+11 / 200611+5+6 /
Mexico6 / 20079+11 / 200211+5+6 /
(In Spanish only)
Moldova / 19988+11 / - /
Mongolia / 20049+11 / - /
(“Ministry of Finance”. In Mongolian and English with limited information)
Morocco / 20029+11 / 200611+5+6 /
(In French only)
Mozambique / 20089+11 / - /
(In Portuguese only)
Myanmar (ASEAN)12 / 20039+11 / - /
(“Ministry of Finance and Revenue”. Customs pages containing limited in formation)
Namibia (SACU) (COMESA) / (2002)11 / 1997 /
(“Ministry of Finance” / Brief information on Customs)
Nepal / 2002-20038+11 / - /
Netherlands
(European Union) / 200911 / 19983 /
(The dutch version is more complete)
New Zealand / 20029+11 / 200711+5+6 /
Nicaragua (CACM)6 / 20059+11 / 200511+5+6 /
(In Spanish only)
Niger (ECOWAS) / 20089+11 / - /
(In French only)
Nigeria (ECOWAS) / 20039+11 / - /
(Brief customs page within the “Federal Ministry of Finance” web site)
Norway12 / 20097 / 200211+5+6 /
Oman, Sultanate of (GCC) / - / - /
Pakistan / 20079+11 / 200711+5+6 /
(“Federal Board of Revenue” – section “Customs”)
Panama / 20069+11 / 200811+6
200911+5 /
(In Spanish only)
Papua New Guinea / 19999+11 / - /
(“Internal Revenue Commission”. Some custom information under the sections “General information” and “Indirect Taxes”)
Paraguay(MERCOSUR)6 / 20079+11 / - /
(In Spanish only)
Peru6 (ACM) / 20079+11 / 2009 11+6 /
(“Superintendencia Nacional de Administracion Tributaria”)
Philippines (ASEAN) / 2005 / 200311+5+6 / (Bureau of Customs)
Poland (European Union) / 200911 / 1996 /
Portugal
(European Union) / 200911 / 19983 /
(In Portuguese only) (English version under construction)
Qatar (GCC) / 20049+11 / - /
Romania (European Union) / 200911 / 200311+5+6 /
(For the time being, almost all the options within the English site are not operative)
Rwanda (COMESA) / 20039+11 / 200311+5+6 /
(“Rwanda Revenue Authority” / Customs information disseminated in the site)
Saint Kitts and Nevis (CARICOM) / 200211 / 1995 / -
Saint Lucia (CARICOM) / 2006 9+11 / 1995 /
Saint Vincent and the
Grenadines (CARICOM) / 2006 9+11 / 1995 / -
Saudi Arabia (GCC) / 19988+11 / 200411+5+6 /
Senegal (ECOWAS) / 20099+11 / - /
(In French only)
Sierra Leone (ECOWAS) / 20049+11 / - /
(«National Revenue Authority» web site. Brief Customs page)
Singapore (ASEAN) / 20079+11 / 200511+5+6 /
SlovakRepublic(European Union) / 200911 / 1992 /
(In Slovakian only for the most part / The information in English is located under “Documents available in English” (bottom of the Home page) )
Slovenia(European Union) / 200911 / 1994 /
Solomon Islands (ESCAP) / 1998 / - / -
South Africa (SACU) / 2008 9+11 / 2006 11+6
200811+5 /
(“SA7RS” ‘South African Revenue Service” / Customs pages under “Customs” (left column) )
Spain
(European Union) / 200911 / 19983 /
(“Agencia Tributaria” / Customs pages under the section “AduanaseI. Especiales” (English version available)
Sri Lanka / 20039+11 / 1995 /
Suriname(CARICOM) / 20039+11 / 19884 /
Swaziland (SACU) (COMESA) / 2008 9+11 /
(“Swaziland Government – Ministry of Finance” / Limited customs information to be found under “Departments” / “Customs and Excise”)
Sweden
(European Union) / 200911 / 19983 /
Switzerland -Liechtenstein12 / 200911 / 200411+5+6 /
(Exists in French, German and Italian)
Chinese Taipei / 20059+11 / - / -
Tanzania(EAC) / 20059+11 / - /
(“Tanzania Revenue Authority”) (Very limited Customs information disseminated under several sections, e.g. “Tax Information”, “Customs Modernisation”)
Thailand (ASEAN) / 20069+11 / - /
Togo (ECOWAS) / 20049+11 / - /
Tonga (ESCAP) / 1999-20008+11 / - /
(Customs pages within the “Revenue Services” web site, under the section “Customs Services”)
Trinidad and Tobago
(CARICOM) / 20049+11 / 1995 /
(Limited customs information under “Finance Divisions” / “Customs & Excise Division”)
Tunisia / 200811 / 1991 /
(Arabic / French) (English version under construction)
Turkey / 20079+11 / 200711+5+6 /
Uganda (EAC) / 20059+11 / 1997 /
(“Uganda Revenue Authority”) (Limited customs information under “Administration” / “Customs and Excise Department” and under “Tax Tariffs”)
Ukraine / 20058+11 / - /
(In Ukrainian only)
United Arab Emirates (GCC) / 20059+11 / - /
(Dubai Customs)
United Kingdom12
(European Union) / 200911 / 1998 3 /
United States of America / 2009 / 200411+5+6 / Customs & Border Protection :

Uruguay (MERCOSUR)6 / 2009 / - /
(In Spanish only)
Venezuela, BolivarianRepublic of (MERCOSUR)6 / 200310+11 / 1997 /
(In Spanish only)
Vietnam / 20038+11 / 200511+5+6 /
(In Vietnamese only. English version not yet operative)
Zambia (COMESA) / 20089+11 / - /
Zimbabwe (COMESA) / 200110+11 / - /
(“Zimbabwe Revenue Authority”. Customs pages under the section “Customs”)
Country / National Tariff1 / Brussels Bureau / Websites
OBSERVERS
Afghanistan / - / - /
Algeria / 20028+11 / 200811+5+6 /
(Arabic / French)
Andorra / 19998+11 / - /
(In Catalan only)
Azerbaijan / 20048+11 / - /
Bahamas (CARICOM) / (1998) / - /
(Brief Customs pages. Only addresses and phone numbers of offices)
Belarus / 20018+11 / - /
(In Belarus language only)
Bhutan / 20028+11 / - /
(“Revenue and Customs” web site. Customs pages under “Customs & Excise”)
Bosnia and Herzegovina / 20028+11 / - /
(“Indirect Taxation Authority of Bosnia and Herzegovina”, “Customs” section)
Comoros / - / - /
(In French only)
Equatorial Guinea(CEMAC) / (2002)11 / - / -
Ethiopia (COMESA) / - / - /
Holy See (Vatican) / - / - / -
Iran, Islamic Rep. of / - / - /
Iraq / - / - /
Kazakhstan / 20018+11 / - /
Lao People's Democratic Republic of (ASEAN) / - / - /
LebaneseRepublic / 20018+11 / 200411+5+6 /
Liberia / - / - /
(“Ministry of Finance” web site)
Libya / - / - / -
Montenegro / 20058+11 / - /
(“Ministry of Finance”. Some customs pages to be found (left column) under the section “Activities” / “Tax and Customs System Sector”).
Russian Federation / 200511 / 1996 /
Samoa / 20008 / - /
Sao Tome and Principe / - / - / -
Serbia / 20058+11 / 2008 11+5+6 /
(In Serbo-croatian only / English version still under construction)
Seychelles (COMESA) / 1995 / - / -
Sudan (COMESA) / 20008+11 / - /
Tajikistan / 20038+11 / - / -
Uzbekistan / 20048+11 / - /
(In Russian only. For the time being, the Uzbek and English versions are not yet operative)
Vanuatu (ESCAP) / 19968+11 / - / -
Yemen / 2004 8+11 / - /
Country / Common External Tariff1 / Brussels Bureau / Websites
OTHERS
Andean Common Market (ACM) / 1994 / 200411+5+6 /
ALADI /
Caribbean Common Market (CARICOM) / 1998 / 1995 /
Central African Customs and Economic Union (CEMAC) / 200211 / 1990 /
Central American Common Market (CACM) / 1997 / 1990 /
Comoros (The Islamic Rep. of) (COMESA) / 1997 / 1995 /
(In French only)
Official Journal of the EEC / 2006 / 1998 /
MERCOSUR (CET)6 / 2009 / 200711+5+6 /
East African Community (EAC) / 2005 / - /
West African Economic Community (ECOWAS) / 1991 / - /
Common Market for Eastern and Southern Africa (COMESA) / - / - /
WAEMU – West African Economic and Monetary Union (Benin, Burkina Faso, Côte d'Ivoire, Guinea Bissau, Mali, Niger, Senegal and Togo) / - / 200311+5+6 /
Southern African Customs Union (SACU) / 20029+11 / 1994 /
Customs Union Liechtenstein/Switzerland / 2000 / - / -

1 The brackets around certain years signify that the tariff schedule of the Free Trade Agreement or Customs Union to which the Member is a party has been used.

2 Websites addresses of WTO Members.

3 EEC common tariff.

4 Tariff not available in HS.

5 English and French versions.

6 Spanish versions.

7 Other versions than English French and Spanish.

8 Government submission to Accessions Division.

9 Government submission to TPR Division.

10 Government submission to Economic Research and Statistics Division.

11 Available in electronic form.

12CD Rom.

______

[1] This document has been prepared under the Secretariat's own responsibility and without prejudice to the positions of Members and to their rights and obligations under the WTO.