WORLD TRADE  
ORGANIZATION  G/MA/TAR/3/Rev.10 
28 March 2006 
 (06-1430) 
  
  
THE MOST RECENT INFORMATION AVAILABLE IN THE TARIFF LIBRARY 
 AND WEBSITE ADDRESSES OF NATIONAL TARIFFS 
 
Note by the Secretariat
1 
 
Revision  
 
 
 This document contains a revised and updated li st of tariffs and thei r latest modifications 
available in the Secretariat as of 22 March 2006.  The information, as  noted here, is drawn mainly from 
the national editions of the customs tariffs and the pub lications of the International Customs Bureau in 
Brussels.  Additionally, in some cases Members having submitted tariff information to the Trade Policy Review Mechanism, Economic Research and Statistics or Accession Divisions ha ve requested that this 
information be made available in the Tariff Library. As a new feature, we have included in the document 
website addresses where more recent nati onal tariff informat ion 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.10 
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) 4 2005 - www.minfin.gv.ao  
(“Mnisterio das Finanças” / Customs 
information disseminated in the site) 
(In Portuguese only)  
Antigua and Barbuda 
(CARICOM) (1998)11 1995 - 
Argentina 
(MERCOSUR)6  200111 1998 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  2005 - www.customs.gov.au  
 
Austria12 
(European Union)  200511 - 2006 19983 www.bmf.gv.at/zoll/_start.htm  
(In German only)  
Bahrain  (GCC)12 2001-2003 - www.bahraincustoms.gov.bh  
(Only Arabic version is available)  
Bangladesh  200311 - www.nbr-
bd.org/nbrweb/CustomsFiles/CustomsHo
mepage.asp  
 
Barbados (CARICOM) 20019+11 1995 http://barbados.gov.bb/customs/frameset
.htm  
 
Belgium12  
(European Union) 200511 - 2006 19983 http://fiscus.fgov.be.interfdafr/default.htm  
(In French)  
Belize (CARICOM) (1998)11 1995 www.customs.gov.bz/  
Benin (ECOWAS) 2003 9+11 -  
Bolivia (ACM) 2005 9+11 - www.aduana.gov.bo  
(In Spanish only)  
Botswana (SACU) (2002)11 1997 www.finance.gov.bw/customs/index.htm  
(On 2-11-2005 : site not available)  
Brazil (MERCOSUR) 2004 9+11 1994 www.receita.fazenda.gov.br/Grupo1/Adua
na.asp  
Brunei Darussalam 
(ASEAN) 2001 9+11 19874 www.customs.gov.bn  
(Customs pages only)  
Bulgaria (CEFTA) 2005 10+11 - www.customs.bg/index_en.html  
Burkina Faso (ECOWAS) 2003 9+11 - www.finances.gov.bf/?fichier=ministere/s
c/dgd  
(Customs page only)  
Burundi (COMESA) 2002-2003 9+11 - - 
Cambodia (ASEAN) 2001 8+11 - www.camnet.com.kh/customs  
Cameroon (CEMAC)    2000 9+11 1990 -  G/MA/TAR/3/Rev.10 
 Page 3 
 
 
  Country National Tariff1 Brussels Bureau Websites 
Canada5  2006 11 20026+7 www.cbsa-asfc.gc.ca/menu-e.html  
(“Canada Border Services Agency 
(CBSA)”)  
Central African Republic 
(CEMAC) (2002)11 1990 - 
Chad (CEMAC) (2002)11 1990 - 
Chile 6 2003 9+11 - www.aduana.cl  
(The Spanish site is more complete than 
the English one)  
China 2003 11 1997 www.customs.gov.cn  
(In Chinese only) (An English version 
exists, but with rather limited information)
 
Colombia (ACM) 6 200511 1997 www.dian.gov.co  
(“Dirección de Impuestos y Aduanas 
nacionales”) 
(In Spanish only)  
Congo (CEMAC) (2002)11 1990 www.mefb-cg.org/douanes.htm  
(Brief Customs page only) (In French 
only)  
Congo, Dem. Rep. 
(COMESA) 1991 1997 www.minfinrdc.cd/  
(Select “Régies” / “OFIDA” from the 
home page) 
(Customs page only)  
Costa Rica (CACM) 6  200011 - www.hacienda.go.cr/Msib21/espanol/Dire
ccion+General+de+Aduanas/BIENVENID
A.htm  
Côte d'Ivoire (ECOWAS) 19949+11 - www.douanes.ci/accueil.htm  
(In French only)  
Croatia 20019+11 - www.carina.hr/engindex.htm  
Cuba 6  2002 11 1997 www.aduana.islagrande.cu/agr3.htm  
(The Spanish version is more complete 
than the English one)  
Cyprus (European 
Union)7 200511 - 2006 1991 www.mof.gov.cy/mof/mof.nsf/Main?Open
Frameset  
(Customs page only, under 
“Departments” / “Customs and Excise”)  
Czech  Republic 
(European Union) 200511 - 2006 1992 www.cs.mfcr.cz  
(In Czech only)  
Denmark 12  
(European Union) 200511 - 2006 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).
 
Djibouti (COMESA) 2005 9+11 - - 
Dominica (CARICOM) 2000 9+11 1995 - 
Dominican Republic 6 20029+11 - www.dga.gov.do/portal.net/DefaultDeskto
p.aspx?tabid=1  
(In Spanish only)  
Ecuador (ACM) 6 2005 9+11 1992 www.cae.gov.ec/  
(In Spanish only)  G/MA/TAR/3/Rev.10 
Page 4  
 
  Country National Tariff1 Brussels Bureau Websites 
Egypt (COMESA) 19989+11 1996 www.customs.gov.eg/intro.html  
(In Arabic only)  
El Salvador (CACM) 6 2005 9+11 - www.aduana.gob.sv/  
(In Spanish only)  
Estonia (European Union) 200511 - 2006 - www.emta.ee/?id=1939  
 
European Union12  
(Official Journal) 200511 - 2006 20025+6+7 http://mkaccdb.eu.int/  
 
European Union12 
(TARIC) 200311 1999 http://europa.eu.int/comm/taxation_custo
ms/dds/en/tarhome.htm  
 
Republic of the Fiji 
Islands 1997 - - 
Finland 12 
(European Union) 200511 - 2006 19983 www.tulli.fi/en/index.jsp?language=en  
 
France12 
(European Union) 200511 - 2006 19983 www.douane.gouv.fr  
Gabon (CEMAC) 2000 9+11 1990 www.douanes.gouv.ga  
(On 2-11-2005 : “The page cannot be 
displayed”)  
The Gambia (ECOWAS) 2003 9+11 - - 
Georgia 20028+11 - www.customs.ge  
(In Georgian only / English version not 
yet operative) 
(On 2-11-2005 : “The page cannot be 
displayed”)  
Germany12 
(European Union) 200511 - 2006 19983 www.zoll.de  
 
Ghana (ECOWAS)    2000 9+11 - www.cepsghana.org/  
Greece12 
(European Union) 200511 - 2006 19983 www.e-oikonomia.gr/  
(In Greek only. English version under 
development)  
Grenada  (CARICOM) 2000  9+11 1995 - 
Guatemala (CACM) 6    2001 9+11 - www.sat.gob.gt/pls/publico/portal.inicio?
seccion=4  
(In Spanish only)(Customs pages)  
Guinea-Bissau 
(ECOWAS) 1995 - - 
Guinea (Rep. of) 
(ECOWAS) 1995 - www.afribone.net.gn/commerce  
Guyana (CARICOM) 2002 9+11 1995 www.revenuegy.org/cact.htm  
(Customs pages only)  
Haiti (CARICOM) 2002 9+11 - - 
Honduras 6 (CACM) 2003 9+11 - www.dei.gob.hn/php/aduanas.php  
Hong Kong, China  2001 9+11 - www.info.gov.hk/customs/eng/contente.h
tml 
Hungary (European 
Union) 2005 11 - 2006 1995 http://vam.gov.hu/welcomeEn.do  
  G/MA/TAR/3/Rev.10 
 Page 5 
 
 
  Country National Tariff1 Brussels Bureau Websites 
Iceland 7 1998 1991 www.tollur.is/default.asp?cat_id=66  
India  2001-20029 - www.cbec.gov.in  
Indonesia (ASEAN)   20029+11 1994 www.beacukai.go.id/  
(English version not available at the time 
of consultation)  
Ireland 12 
(European Union) 2005 11 - 2006 19983 www.revenue.ie  
(Services / Customs & Excise)  
Israel 7 2005 9+11 - www.mof.gov.il/customs/eng/mainpage.h
tm 
Italy12 
(European Union) 200511 - 2006 19983 www.gdf.it  
(“Guardia di Finanza” / In Italian only)  
Jamaica (CARICOM) 2004  9+11 1995 www.jacustoms.gov.jm/customs/index.ht
m 
Japan 2004-2005 9+11 1996 www.customs.go.jp/index_e.htm  
Jordan 200211 - www.customs.gov.jo/firstpage.asp  
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 - 
Kyrgyz Rep.7 200111 - - 
Latvia (European Union) 200511 - 2006 - www.fm.gov.lv/  
(“Ministry of Finance”. Customs 
information in some specific sections)  
Lesotho (SACU)  (2002)11 1997 www.lra.org.ls/customs/default.htm  
Liechtenstein  2000 1997 - 
Lithuania (European 
Union) 200511 - 2006 - www.cust.lt/en/rubric?rubricID=193  
 
Luxembourg 12 
(European Union) 200511 - 2006 19983 www.do.etat.lu/  
(In French only)  
Macao, China 2003 9+11 - www.sa.gov.mo/en/index1.htm  
Macedonia, Former 
Yugoslav Republic of 2001 8+11 - www.customs.gov.mk/en/DesktopDefault.
aspx  
 
Madagascar (COMESA) 2000 9+11 1995 www.mefb.gov.mg/  
(“Ministère de l’économie, des finances 
et du budget” / Customs information 
provided under “Textes et Lois”) (In French only)
 
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/html/eng/index.asp  
Maldives 20029+11 - www.customs.gov.mv  G/MA/TAR/3/Rev.10 
Page 6  
 
  Country National Tariff1 Brussels Bureau Websites 
Mali (ECOWAS) 2003 9+11 - - 
Malta (European Union) 200511 - 2006 1997 http://minfin.gov.mt/page.aspx?site=CUS
T&page=default  
Mauritania (ECOWAS) 20019+11 -  
Mauritius  (COMESA)  2001  9+11 - www.gov.mu/portal/site/custom  
MERCOSUR (Argentina, 
Brazil, Paraguay, 
Uruguay) 7 1999 - http://www.mercosur.int/msweb/principal/
contenido.asp  
Mexico6 20019+11 1995 www.aduanas.sat.gob.mx  
(In Spanish only)  
Moldova 19988+11 - www.customs.tiraspol.net/eng/default.as
px 
 
Mongolia 8  1998 8+11 - - 
Morocco  2002 9+11 1995 www.douane.gov.ma/  
(In French only)  
Mozambique  2000 9+11 - www.alfandegas.org.mz  
(In Portuguese only)  
Myanmar (ASEAN)12 2003 9+11 - - 
Namibia (SACU)    
(COMESA) (2002)11 1997 www.op.gov.na/Decade_peace/mof.htm  
(“Ministry of Finance” / Brief information 
on Customs)  
Nepal 2002-2003 8+11 - www.customs.gov.np/index.php  
 
Netherlands 12 
(European Union) 200511 - 2006 19983 www.belastingdienst.nl/9229237/v/e-
index.htm  
New Zealand  20029+11 1994 www.customs.govt.nz  
Nicaragua (CACM)6 2005 9+11 - www.dga.gob.ni  
(In Spanish only) 
 
Niger (ECOWAS) 20029+11 - - 
Nigeria 4 (ECOWAS) 2003 9+11 - www.nigeriacustoms.org  
(Site still under construction)  
Norway12  20067 20025+6+7 www.toll.no/index_emne4.htm  
Oman, Sultanate of 
(GCC) - - www.rop.gov.om/services_customs.asp  
Pakistan  20019+11 - www.cbr.gov.pk/  
(“Central Board of Revenue” – section 
“Customs”)  
Panama 6 1994 - 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 2005 9+11 - www.aduana.gov.py  
(In Spanish only)   G/MA/TAR/3/Rev.10 
 Page 7 
 
 
  Country National Tariff1 Brussels Bureau Websites 
Peru 6 (ACM) 1999 9+11 - www.aduanet.gob.pe/aduanas/version_in
gles/index.html  
 (“Superintendencia Nacional de 
Administracion Tributaria”)  
Philippines (ASEAN) 2005 1992 www.customs.gov.ph  (Bureau of 
Customs)  
Poland (European Union) 200511 - 2006 1996 www.mf.gov.pl/sluzba_celna/aktualnosci/i
ndex.php  
Portugal 12 
(European Union) 200511 - 2006 19983 www.dgaiec.min-
financas.pt/sitedgaiecinternet/index.html  
(In Portuguese only) (English version 
under construction)  
Qatar (GCC) 2000 -  
Romania     (CEFTA) 2005 9+11 - www.customs.ro/vami_en/Main  
Rwanda (COMESA) 2003 9+11 - www.rra.gov.rw  
(“Rwanda Revenue Authority” / Customs 
information disseminated in the site)  
St Kitts & Nevis 
(CARICOM) (1998)11 1995 - 
Saint Lucia (CARICOM) (1998)11 1995 - 
Saint Vincent and the 
Grenadines (CARICOM) (1998)11 1995 - 
Saudi Arabia (GCC) 1998 8+11 - www.customs.gov.sa/default2.htm  
Senegal (ECOWAS) 20029+11 - www.douanes.sn  
(In French only)  
Sierra Leone (ECOWAS) 2004 9+11 - - 
Singapore (ASEAN)      2001 9+11 - www.customs.gov.sg  
 
Slovak Republic 
(European Union) 200511 - 2006 1992 www.colnasprava.sk/cssr/www/CShome.
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) 200511 - 2006 1994 http://carina.gov.si/angl/index.htm  
 
Solomon Islands 
(ESCAP) 1998 - - 
South Africa (SACU) 2002 11 1997 www.sars.gov.za  
(“SARS” ‘South African Revenue Service” / Customs pages under 
“Customs” (left column) ) 
 
Spain 12 
(European Union) 200511 - 2006 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  
Suriname7 (CARICOM) 1996 19884 www.douanesuriname.com/  G/MA/TAR/3/Rev.10 
Page 8  
 
  Country National Tariff1 Brussels Bureau Websites 
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 12 
(European Union)  200511 - 2006 19983 www.tullverket.se/n/  
 
Switzerland  12 2006 20025+6+7 www.ezv.admin.ch/index.html?lang=fr  
(Exists in French, German and Italian) 
 
Taipei, Chinese 2001 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)7  2003 9+11 - www.customs.go.th/Customs-
Eng/indexEng.jsp  
 
Togo  (ECOWAS) 2004 9+11 - - 
Trinidad and Tobago  
(CARICOM) 199811 1995 www.finance.gov.tt  
(Limited customs information under 
“Finance Divisions” / “Customs & Excise Division”)
 
Tunisia 12  2006 11 1991 www.douane.gov.tn  
(Arabic / French) (English version under 
construction)  
Turkey 2003 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_frame.as
p 
(Dubai Customs)  
United Kingdom12  
(European Union) 200511 – 2006 19983 www.hmce.gov.uk  
 
United States of America  2006 1997 Customs & Border Protection : 
www.cbp.gov/  
Uruguay (MERCOSUR) 6 2006 - www.aduanas.gub.uy/  
(In Spanish only)  
Venezuela, Bolivarian 
Republic of (MERCOSUR) 
6 200310+11 1997 www.seniat.gov.ve  
(In Spanish only)  
Zambia (COMESA) 20029+11 - www.zra.org.zm/customs/custintro.htm  
Zimbabwe (COMESA)  200110+11 - - 
  G/MA/TAR/3/Rev.10 
 Page 9 
 
 
   
 Country National Tariff1 Brussels Bureau Websites 
OBSERVERS     
Afghanistan - - www.mof.gov.af/english/customs.h
tm 
 
Algeria  20028+11 1997 www.douane.gov.dz  
(Arabic / French)  
Andorra 19998+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 20018+11 - www.customs.by  
(In Belarus language only)  
Bhutan 2005 8+11 - www.mof.gov.bt/drc/customs.html  
(Customs pages)  
Bosnia and Herzegovina 20028+11 - - 
Cape Verde (ECOWAS) (1991) - www.alfandegas.cv/  
Equatorial 
Guinea(CEMAC) (2002)11 - - 
Ethiopia (COMESA) - - www.mor.gov.et/ecaweb/index.htm  
Holy See (Vatican) - - - 
Iran, Islamic Rep. of - - www.irica.gov.ir/Eindex.htm  
 
Iraq - - - 
Kazakhstan  20018+11 - www.customs.kz/en/  
Lao People's Democratic 
Republic of (ASEAN) - - - 
Lebanese Republic 20018+11 - www.customs.gov.lb/customs/inde
x.htm  
Libya - - - 
Montenegro 2005 8+11 - - 
Russian Federation  2005 11 1996 www.customs.ru/en/  
Samoa 20008 - - 
Sao Tome and Principe - - - 
Serbia - - - 
Seychelles (COMESA) 1995 - - 
Sudan (COMESA) 20008+11 - www.customs.gov.sd/englishweb.
html 
Tajikistan 2003 8+11 - - G/MA/TAR/3/Rev.10 
Page 10  
 
   Country National Tariff1 Brussels Bureau Websites 
Tonga (ESCAP) 1999-2000 8+11 - www.revenue.gov.to/Article.aspx?I
D=20530  
(Customs page)  
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) 19968+11 - - 
Viet Nam (ASEAN) 2003 8+11 
- www.customs.gov.vn  
(In Vietnamese only. English 
version not yet operative)  
Yemen 2004 8+11 - www.customs.gov.ye  
(In Arabic only) 
(An “English” button exists, but it 
is not yet operative)  
  G/MA/TAR/3/Rev.10 
 Page 11 
 
 
   
Country Common External 
Tariff1 Brussels Bureau Websites 
OTHERS    
Andean Common Market 
(ACM) 1994 - http://www.comunidadandina.org/e
nglish.htm  
ALADI   http://www.sice.oas.org/tradee.asp   
http://www.sice.oas.org/tradee.asp#
ALADI/LAIA  
http://www.imf.org/external/np/sec/
decdo/laia.htm  
www.aladi.org  
Caribbean Common Market 
(CARICOM) 1998 1995 http://www.caricom.org/  
Central African Customs 
and Economic Union (CEMAC) 2002
11 1990 http://www.izf.net/izf/TEC/afrique%2
0centrale/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/others/sal
es_agents_en.htm  
MERCOSUR (CET) 6 2005 - http://www.mercosur.int/msweb/pri
ncipal/contenido.asp  
East African Community 
(EAC) 2005 - http://www.oau-oua.org/  
 
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  
http://www.comesa.int/trade/tradast
a.htm   
http://www.comesa.int/states/qallin
dx.htm  
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. 
__________