WORLD TRADE  
ORGANIZATION  G/MA/TAR/3/Rev.12 
15 April 2008 
 (08-1751) 
  
 
 
 
THE MOST RECENT INFORMATION AVAILABLE IN THE TARIFF LIBRARY 
 AND WEBSITE ADDRESSES OF NATIONAL TARIFFS 
 
Note by the Secretariat1 
 
Revision  
 
 
 This document contains in the second and third colu mn an updated list of tariffs and their latest 
modifications available in the Secretariat as of 14 April 2008.  Th is information,  is drawn mainly from 
the national editions of the customs tariffs and the publications of the International Customs Bureau 
(which can now be downloaded free of charge from: www.bitd.org) 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.    
                                                     
 
1 This document has been prepared under the Secret ariat's own responsibility and without prejudice to 
the positions of Members and to their rights and obligations under the WTO. G/MA/TAR/3/Rev.12 
Page 2  
 
   
Country National Tariff1 Brussels Bureau Websites 
Albania 20018+11 - www.dogana.gov.al/  
(In Albanian only. “English” 
option is not yet operational) 
Angola (COMESA) 20059+11 - www.minfin.gv.ao  
(“Ministerio das Finanças” / 
Customs information disseminated in the site) 
(In Portuguese only)  
Antigua and Barbuda 
(CARICOM) 2006 9+11 1995 - 
Argentina (MERCOSUR)6  2006 9+11 200612+5+6 www.afip.gov.ar  
(“Administracion Federal de Ingresos Publicos” / Several 
“Customs” pages are available 
from the main menu, under “Usuarios Aduaneros (UA)” ) 
(In Spanish only)
 
Armenia 2004 9+11 - www.customs.am  
 
Australia  2008 2007 www.customs.gov.au  
 
Austria 
(European Union)  200811 19983 http://www.bmf.gv.at/zoll  
Bahrain, Kingdom of  
(GCC)12 2006 9+11 - www.bahraincustoms.gov.bh  
(available also in English) 
Bangladesh  2005 9+11 - http://www.nbr-bd.org  
Barbados (CARICOM) 2001 9+11 1995 http//Barbados.gov.bb  
Belgium  
(European Union) 200811 19983  
http://fiscus.fgov.be/interfdafr/def
ault.htm  
(French and Ditch versions 
available)  
Belize (CARICOM) 2003 9+11 1995 www.customs.gov.bz/  
Benin (ECOWAS) 2003 9+11 - www.finances.bj  
 (Customs pages)  
Bolivia (ACM) 2005 9+11 200612+5+6 www.aduana.gov.bo  
(In Spanish only)  
Botswana (SACU) (2002)11 1997 www.finance.gov.bw/customs/ind
ex.htm  
Brazil (MERCOSUR) 2004 9+11 200612+5+6 www.receita.fazenda.gov.br/Grup
o1/Aduana.asp  
Brunei Darussalam 
(ASEAN) 2007 9+11 19874 www.customs.gov.bn  
(Customs pages only)  
Bulgaria (CEFTA) 200811 200612+5+6 www.en.customs.bg/index_en.ht
ml 
Burkina Faso (ECOWAS) 2003 9+11 - www.douanes.bf  
Burundi (COMESA) 2002-2003 9+11 - - 
Cambodia (ASEAN) 20018+11 - http://www.customs.gov.kh   G/MA/TAR/3/Rev.12 
 Page 3 
 
 
  Country National Tariff1 Brussels Bureau Websites 
Cameroon (CEMAC)    20009+11 1990 www.douanescustoms.gov.cm/  
(French and English versions 
available)  
Canada 5  200811 200712+5 http://www.cbsa.gc.ca/trade-
commerce/tariff-tarif/menu-
eng.html  
 (“Canada Border Services 
Agency (CBSA)”)  
Central African Republic 
(CEMAC) 2006 9+11 1990 - 
Chad (CEMAC) 200611 1990 - 
Chile 6 2003 9+11 200512+5+6 www.aduana.cl  
(The Spanish site is more 
complete than the English one)  
China 200511 200412+5+6 www.customs.gov.cn  
(In Chinese only) (An English 
version exists, but with rather limited information)  
Colombia (ACM) 6 200511 200612+5+6 www.dian.gov.co  
(“Dirección de Impuestos y 
Aduanas nacionales”) 
(In Spanish only)  
Congo (CEMAC) (2002)11 1990 http://www.mefb-cg.org  
Congo, Dem. Rep. 
(COMESA) 2006 9+11 200412+5+6 www.minfinrdc.cd/  
(Select “Régies” / “OFIDA” from 
the home page) 
(Customs page only)  
Costa Rica (CACM) 6  2007 11 200312+5+6 www.hacienda.go.cr  
Côte d'Ivoire (ECOWAS) 1994 9+11 - www.douanes.ci/accueil.htm  
(In French only)  
Croatia 2001 9+11 - www.carina.hr/engindex.htm  
Cuba 6  200211 200612+5+6 http://www.aduana.co.cu  
(The Spanish version is more 
complete than the English one)  
Cyprus (European Union) 200811 1991  
 http://www.mof.gov.cy/  
 
Czech  Republic (European 
Union) 200811 1992 www.cs.mfcr.cz  
(In Czech only)  
Denmark   
(European Union) 200811 19983 www.toldskat.dk  
(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).  G/MA/TAR/3/Rev.12 
Page 4  
 
  Country National Tariff1 Brussels Bureau Websites 
Djibouti (COMESA) 2005 9+11 - www.ministere-
finances.dj/le_ministere_organido
uane.html  
(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) 2001 9+11 1995 - 
Dominican Republic 6 2002 9+11 - http://www.dga.gov.do  
(In Spanish only)  
Ecuador (ACM) 6 2005 9+11 1992 www.cae.gov.ec/  
(In Spanish only)  
Egypt (COMESA)12 200711 1996 www.customs.gov.eg/intro.html  
(Available also in English)  
El Salvador (CACM) 6 2005 9+11 - www.aduana.gob.sv/  
(In Spanish only)  
Estonia (European Union) 200811 - www.emta.ee/?id=1939  
 
European Union 12 
(Official Journal) 200811 200712+ 5+6 http://mkaccdb.eu.int/  
 
European Union12 
(TARIC) 200311 1999 http://europa.eu.int/comm/taxatio
n_customs/dds/en/tarhome.htm  
Republic of the Fiji Islands 1997 - www.frca.org.fj/  
(« Fiji Islands Revenue and 
Customs Authority »)  
Finland  
(European Union) 200811 19983 www.tulli.fi/en/index.jsp?language
=en 
Former Yugoslav Republic 
of Macedonia 2001 8+11 - www.customs.gov.mk/en/Desktop
Default.aspx  
France 12 
(European Union) 200811 19983 www.douane.gouv.fr  
Gabon (CEMAC) 2007 9+11 1990 - 
The Gambia (ECOWAS) 2003 9+11 - - 
Georgia 2002 8+11 - www.customs.gov.ge/  
(Mainly in Georgian, with some 
limited sections in English)  
Germany 
(European Union) 2008 11 19983 www.zoll.de  
 
Ghana (ECOWAS) 2006 9+11 - http://www.ghanacustoms.gov.gh  
Greece 
(European Union) 200811 19983 www.gsis.gr/teloneia/main_telonei
a.html   
(In Greek only. English version 
under development)  
Grenada  (CARICOM) 2000 9+11 1995 -  G/MA/TAR/3/Rev.12 
 Page 5 
 
 
  Country National Tariff1 Brussels Bureau Websites 
Guatemala (CACM) 6 2001 9+11 200312+5+6 www.sat.gob.gt/pls/publico/portal.
inicio?seccion=4  
(In Spanish only)(Customs pages)  
Guinea-Bissau (ECOWAS) 1995 - - 
Guinea (Rep. of) (ECOWAS) 1995 - - 
Guyana (CARICOM) 2002 9+11 1995 www.revenuegy.org/cta/  
(Customs pages only)  
Haiti (CARICOM) 2002 9+11 - www.mefhaiti.gouv.ht/Administrat
ion%20g%E9n%E9rale%20des%2
0douanes(AGD).htm  
(In French only. Customs pages).  
Honduras 6 (CACM) 2003 9+11 - www.dei.gob.hn/  
(In Spanish only. Customs pages 
under the section “Gestion 
Aduanera”).  
Hong Kong, China  2006 9+11 - www.customs.gov.hk/eng/major_
dutiable_freeport_e.html  
Hungary (European Union) 200811 1995 http://vam.gov.hu/welcomeEn.do  
 
Iceland 2005 9+11 200612+5+6 www.tollur.is/default.asp?cat_id=
66 
India  2006-2007 2000 www.cbec.gov.in  
Indonesia (ASEAN)   2006 9+11 200412+5+6  http://www.beacukai.go.id  
 
Ireland  
(European Union) 200811 19983 www.revenue.ie  
(Services / Customs & Excise)  
Israel  2005 9+11 - www.mof.gov.il/customs/eng/mai
npage.htm  
Italy 
(European Union) 200811 19983 www.gdf.it  
(“Guardia di Finanza” / In Italian 
only)  
Jamaica (CARICOM) 2004 9+11 1995 www.jacustoms.gov.jm/customs/i
ndex.htm  
Japan 2006-2007 9+11 200512+5+6 http://www.customs.go.jp/english/
index.htm  
Jordan 200211 - http://www.customs.gov.jo  
Kenya (EAC) 2005 9+11 - www.revenue.go.ke  
(“Kenya Revenue Authority” / 
Customs pages are to be found under “Departments” – “Customs  
Services”)  
Korea, Rep. of   2004 9+11 - www.customs.go.kr/  
(English version available)  
Kuwait 7 (GCC) 1991 1994 www.customs.gov.kw/  
(In Arabic only. English version 
under construction)  
Kyrgyz Rep. 2006 9+11 - - G/MA/TAR/3/Rev.12 
Page 6  
 
  Country National Tariff1 Brussels Bureau Websites 
Latvia (European Union) 200811 - www.fm.gov.lv/  
(“Ministry of Finance”. Customs 
information in some specific sections)  
Lesotho (SACU)  (2002)11 1997 - 
Liechtenstein  2000 1997 - 
Lithuania (European Union) 200811 - www.cust.lt/en/rubric?rubricID=19
3 
 
Luxembourg  
(European Union) 200811 19983 www.do.etat.lu/  
(In French only)  
Macao, China 2005 9+11 - www.sa.gov.mo/en/index1.htm  
Madagascar (COMESA) 2007 9+11 200312+5+6 - 
Malawi (COMESA)  2000 9+11 - www.sdnp.org.mw/mra/customs_
asycuda.html  
(Customs pages, mainly devoted 
to the “Customs Declaration Form 
12”) 
Malaysia (ASEAN) 2005 9+11 - www.customs.gov.my/  
 
Maldives 2002 9+11 - www.customs.gov.mv  
Mali (ECOWAS) 2003 9+11 - www.douanes-mali.org/  
 
Malta (European Union) 200811 200212+5+6 www.mfin.gov.mt/page.aspx?site=
CUST&page=default  
 
Mauritania 2001 9+11 - - 
Mauritius  (COMESA)  2007 9+11 200612+5+6 www.gov.mu/portal/site/custom  
MERCOSUR (Argentina, 
Brazil, Paraguay, Uruguay) 7 1999 2007 http://www.mercosur.int/msweb/p
rincipal/contenido.asp  
Mexico6 2007 9+11 200212+5+6 www.aduanas.sat.gob.mx  
(In Spanish only)  
Moldova 1998 8+11 - http://www.customs.md  
Mongolia   20049+11 -  
www.mof.pmis.gov.mn/index.aspx  
 (“Ministry of Finance”. In 
Mongolian and English with 
limited information)  
Morocco  2002 9+11 200612+5+6 www.douane.gov.ma/  
(In French only)  
Mozambique  2000 9+11 - www.alfandegas.gov.mz/  
(In Portuguese only)  
Myanmar (ASEAN)12 2003 9+11 - www.myanmar.com/Ministry/finan
ce/custom_page.htm  
(“Ministry of Finance and 
Revenue”. Customs pages 
containing limited in formation)   G/MA/TAR/3/Rev.12 
 Page 7 
 
 
  Country National Tariff1 Brussels Bureau Websites 
Namibia (SACU)   
(COMESA) (2002)11 1997 www.op.gov.na/Decade_peace/mo
f.htm  
(“Ministry of Finance” / Brief 
information on Customs)  
Nepal 2002-2003 8+11 - www.customs.gov.np/index-
2.html  
Netherlands  
(European Union) 200811 19983 www.belastingdienst.nl/english/  
(The dutch version is more 
complete)  
New Zealand  2002 9+11 200512+5+6 www.customs.govt.nz  
Nicaragua (CACM)6 2005 9+11 200512+5+6 www.dga.gob.ni  
(In Spanish only)  
Niger (ECOWAS) 2002 9+11 - - 
Nigeria  (ECOWAS) 2003 9+11 - www.fmf.gov.ng/detail.php?link=n
cscharter  
(Brief customs page within the 
“Federal Ministry of Finance” web site) 
Norway12  20087 200212+5+6+7 www.toll.no/default.aspx?id=94&e
pslanguage=EN  
Oman, Sultanate of (GCC) - - www.rop.gov.om/services_custo
ms.asp  
Pakistan  2007 9+11 200312+5+6 www.cbr.gov.pk/newcu/  
(“Federal Board of Revenue” – 
section “Customs”)  
Panama  2006 9+11 - www.aduanas.gob.pa  
(In Spanish only)  
Papua New Guinea  1999 9+11 - www.irc.gov.pg/  
(“Internal Revenue Commission”. 
Some custom information under 
the sections “General 
information” and  “Indirect Taxes”)  
Paraguay(MERCOSUR) 6 2006-2007 11+12 - www.aduana.gov.py  
(In Spanish only)  
Peru 6 (ACM) 2007 9+11 - www.aduanet.gob.pe/aduanas/ver
sion_ingles/index.html  
 (“Superintendencia Nacional de 
Administracion Tributaria”)  
Philippines (ASEAN) 2004-2005 200312+5+6 www.customs.gov.ph  (Bureau of 
Customs)  
Poland (European Union) 200811 1996 http://www.mf.gov.pl  
Portugal  
(European Union) 200811 19983 www.dgaiec.min-
financas.pt/sitedgaiecinternet/ind
ex.html  
(In Portuguese only) (English 
version under construction)  
Qatar (GCC) 20049+11 - www.customs.gov.qa/main.htm  
(Web site under construction)  
Romania  (CEFTA) 200811 200312+5+6 http://www.customs.ro  
 (In Romanian only. English 
version no longer available)  G/MA/TAR/3/Rev.12 
Page 8  
 
  Country National Tariff1 Brussels Bureau Websites 
Rwanda (COMESA) 20039+11 200312+5+6 www.rra.gov.rw  
(“Rwanda Revenue Authority” / 
Customs information disseminated in the site)  
St Kitts & Nevis 
(CARICOM) 200211 1995 - 
Saint Lucia (CARICOM) 200211 1995 www.customs.gov.lc/index2.htm  
 
Saint Vincent and the 
Grenadines (CARICOM) 200211 1995 - 
Saudi Arabia (GCC) 1998 8+11 200412+5+6 http://www.customs.gov.sa  
Senegal (ECOWAS) 2002 9+11 - www.douanes.sn  
(In French only)  
Sierra Leone (ECOWAS) 2004 9+11 - - 
Singapore (ASEAN) 2007 9+11 200512+5+6 www.customs.gov.sg  
 
Slovak Republic (European 
Union) 200811 1992 www.colnasprava.sk/cssr/www/C
Shome.nsf  
(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) 200811 1994 http://carina.gov.si/angl/index.htm  
 
Solomon Islands (ESCAP) 1998 - - 
South Africa (SACU) 200211 200612+5+6 www.sars.gov.za  
(“SA7RS” ‘South African Revenue Service” / Customs pages under “Customs” (left column) ) 
 
Spain  
(European Union) 200811 19983 www.aeat.es/  
(“Agencia Tributaria” / Customs 
pages under the section “Aduanas e I. Especiales” 
(English version available)  
Sri Lanka  2003 9+11 1995 www.customs.gov.lk  
Suriname (CARICOM) 2003 9+11 19884 www.douanesuriname.com/  
Swaziland (SACU) 
(COMESA) (2002)11  www.gov.sz/home.asp?pid=69  
(“Swaziland Government – 
Ministry of Finance” / Limited customs information to be found 
under “Departments” / “Customs 
and Excise”)  
Sweden  
(European Union)  200811 19983 www.tullverket.se/en/  
 
Switzerland  12 200811 200412+5+6+7 www.ezv.admin.ch/index.html?lan
g=fr 
(Exists in French, German and Italian) 
  G/MA/TAR/3/Rev.12 
 Page 9 
 
 
  Country National Tariff1 Brussels Bureau Websites 
Chinese Taipei 2005 9+11 - - 
Tanzania (EAC) 2005 9+11 - www.tra.go.tz  
(“Tanzania Revenue Authority”) 
(Very limited Customs information disseminated under several 
sections, e.g. “Tax Information”, 
“Customs Modernisation”)  
Thailand (ASEAN)  2006 9+11 - www.customs.go.th/Customs-
Eng/indexEng.jsp  
 
Togo  (ECOWAS) 2004 9+11 - - 
Tonga (ESCAP) 1999-2000 8+11 - www.revenue.gov.to/Article.aspx?
ID=580  
(Customs pages within the 
“Revenue Services” web site, 
under the section “Customs Services”) 
 
Trinidad and Tobago  
(CARICOM) 2004 9+11 1995 www.finance.gov.tt  
(Limited customs information 
under “Finance Divisions” / “Customs & Excise Division”)  
Tunisia 12  200611 1991 www.douane.gov.tn  
(Arabic / French) (English version 
under construction)  
Turkey 2007 9+11 1997 www.gumruk.gov.tr/english/  
 
Uganda (EAC) 2005 9+11 1997 www.ugrevenue.com  
(“Uganda Revenue Authority”) 
(Limited customs information under “Administration” / “Customs and Excise 
Department” and under “Tax 
Tariffs”)  
United Arab Emirates (GCC) 2005 9+11 - www.dxbcustoms.gov.ae/index_fr
ame.asp  
(Dubai Customs)  
United Kingdom 12  
(European Union) 200811 19983 www.hmce.gov.uk  
 
United States of America  2008 200412+5+6 Customs & Border Protection : www.cbp.gov/
 
Uruguay (MERCOSUR) 6 2008 - www.aduanas.gub.uy/  
(In Spanish only)  
Venezuela, Bolivarian 
Republic of (MERCOSUR) 6 2003 10+11 1997 www.seniat.gov.ve  
(In Spanish only)  
Vietnam 2003 8+11 200512+5+6 www.customs.gov.vn  
(In Vietnamese only. English 
version not yet operative) 
Zambia (COMESA) 2002 9+11 - http://www.zra.org.zm  
Zimbabwe (COMESA)  200110+11 - www.zimra.co.zw/  
(“Zimbabwe Revenue Authority”. 
Customs pages under the section 
“Customs”)  
 G/MA/TAR/3/Rev.12 
Page 10  
 
    Country National Tariff1 Brussels Bureau Websites 
OBSERVERS     
Afghanistan - - www.mof.gov.af/english/custom
s.htm  
 
Algeria  2002 8+11 200312+5+6 www.douane.gov.dz  
(Arabic / French)  
Andorra 1999 8+11 - www.duana.ad  
(In Catalan only) 
(On 11-11-2005 : web site not 
available beyond the “welcome” 
page)  
Azerbaijan 2004 8+11 - www.az-
customs.net/en/index.htm  
 
Bahamas (CARICOM) (1998) - www.batelnet.bs/customs.htm  
(Brief Customs pages. Only 
addresses and phone numbers 
of offices)  
Belarus 2001 8+11 - www.customs.by  
(In Belarus language only)  
Bhutan 2002 8+11 - www.mof.gov.bt/drc/index.html  
(“Revenue and Customs” web 
site. Customs pages under “Customs & Excise”)  
Bosnia and Herzegovina 2002 8+11 - - 
Cape Verde (ECOWAS) 2005 8+11 - www.alfandegas.cv/  
Comoros - - http://douanesdescomores.com/
presentation/generalites.html  
Equatorial 
Guinea(CEMAC) (2002)11 - - 
Ethiopia (COMESA) - - http://www.mor.gov.et  
Holy See (Vatican) - - - 
Iran, Islamic Rep. of - - www.irica.gov.ir/EIndex.aspx  
http://www.tpo.ir/e-law  
Iraq - - www.iraqcustoms.org/english/in
dex.asp  
 
Kazakhstan 2001 8+11 - www.customs.kz/en/  
Lao People's Democratic 
Republic of (ASEAN) - - - 
Lebanese Republic 2001 8+11 2004 12+5+6 www.customs.gov.lb/customs/i
ndex.htm  
 
Liberia - - - 
Libya - - - 
Montenegro 2005 8+11 - www.vlada.cg.yu/eng/minfin/  
(“Ministry of Finance”. Some customs pages to be found (left column) under the section 
“Activities” / “Tax and Customs 
System Sector”).  G/MA/TAR/3/Rev.12 
 Page 11 
 
 
    Country National Tariff1 Brussels Bureau Websites 
Russian Federation  200511 1996 www.customs.ru/en/  
Samoa 20008 - http://www.revenue.gov.ws  
Sao Tome and Principe - - - 
Serbia 2005 8+11 - www.fcs.yu/  
(In Serbo-croatian only / English 
version still under construction)  
Seychelles (COMESA) 1995 - - 
Sudan (COMESA) 2000 8+11 - http://www.customs.gov.sd  
Tajikistan 2003 8+11 - - 
Ukraine  2005 8+11 - www.customs.gov.ua/  
(In Ukrainian only)  
Uzbekistan 2004 8+11 - www.customs.uz  
(In Russian only. For the time 
being, the Uzbek and English versions are not yet operative)  
Vanuatu (ESCAP) 1996 8+11 - - 
Yemen 2004 8+11 - http://www.customs.gov.ye  
 
 G/MA/TAR/3/Rev.12 
Page 12  
 
  Country Common 
External Tariff1 Brussels 
Bureau Websites 
OTHERS    
Andean Common Market (ACM) 1994 200411+12 http://www.comunidadandina.org  
ALADI   http://www.aladi.org  
Caribbean Common Market 
(CARICOM) 1998 1995 http://www.caricom.org/  
Central African Customs and 
Economic Union (CEMAC) 200211 1990 http://www.izf.net/izf/TEC/afrique
%20centrale/index_ac.htm  
 
Central American Common Market 
(CACM) 1997 1990 www.sieca.org.gt  
Comoros (The Islamic Rep. of) 
(COMESA) 1997 1995 - 
Official Journal of the EEC 2006 1998 http://publications.eu.int  
MERCOSUR (CET) 6 2008 200712+5+6 http://www.mercosur.int/msweb/p
rincipal/contenido.asp  
East African Community (EAC) 2005 - http://www.eac.int  
West African Economic 
Community (ECOWAS) 1991 - http://www.imf.org/external/np/sec
/decdo/ecowas.htm  
Common Market for Eastern and 
Southern Africa (COMESA) - - http://www.comesa.int  
WAEMU – West African 
Economic and Monetary Union (Benin, Burkina Faso, Côte 
d'Ivoire, Guinea Bissau, Mali, 
Niger, Senegal and Togo) - 2003
12+5+6 - 
Southern African Customs Union 
(SACU) 20029+11 1994 - 
Customs Union 
Liechtenstein/Switzerland   2000 - - 
 
1  The brackets around certain years si gnify 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. 
12 CD Rom. 
__________