Customs & VAT Country Comparison 2026
15 Countries · VAT · Threshold · Removal Goods · Vehicle Import
Comparison of all key customs parameters: VAT rates, import duty thresholds, removal goods tax exemption, customs system and EORI requirements at a glance.
VAT, Threshold & Customs System Comparison
| Country | VAT Standard | VAT red. | Threshold | Removal goods tax-free | EORI | Customs System | Details |
|---|---|---|---|---|---|---|---|
 Switzerland | 8.1 % | 2.6 % | Tares | Yes | No | Passar / e-dec | Details → |
 Germany | 19 % | 7 % | €3 (≤€150) | Yes | Yes | ATLAS | Details → |
 United Kingdom | 20 % | 5 % | 135 GBP | Yes | Own system | CDS | Details → |
 France | 20 % | 10 % | €3 (≤€150) | Yes | Yes | DELTA | Details → |
 Netherlands | 21 % | 9 % | €3 (≤€150) | Yes | Yes | DMS / AGS | Details → |
 Austria | 20 % | 10 % | €3 (≤€150) | Yes | Yes | e-Zoll | Details → |
 Italy | 22 % | 10 % | €3 (≤€150) | Yes | Yes | AIDA | Details → |
 Belgium | 21 % | 12 % | €3 (≤€150) | Yes | Yes | PLDA | Details → |
 Turkey | 20 % | 10 % | 150 EUR | Yes | No | BİLGE | Details → |
 Poland | 23 % | 8 % | €3 (≤€150) | Yes | Yes | AIS/IMPORT | Details → |
 USA | no federal | – | 800 USD | Yes | No | ACE | Details → |
 Canada | 5 % | 0 % | 20 CAD | Yes | No | CARM | Details → |
 China | 13 % | 9 % | 50 CNY | Conditional | No | H2000 / CAMS | Details → |
 Japan | 10 % | 8 % | 10000 JPY | Yes | No | NACCS | Details → |
 India | 18 % | 12 % | 5000 INR | Yes | No | ICEGATE | Details → |
SwitzerlandVAT Standard
8.1 %
Threshold
Tares
Removal goods tax-free
Yes
Customs System
Passar / e-dec
GermanyVAT Standard
19 %
Threshold
€3 (≤€150)
Removal goods tax-free
Yes
Customs System
ATLAS
United KingdomVAT Standard
20 %
Threshold
135 GBP
Removal goods tax-free
Yes
Customs System
CDS
FranceVAT Standard
20 %
Threshold
€3 (≤€150)
Removal goods tax-free
Yes
Customs System
DELTA
NetherlandsVAT Standard
21 %
Threshold
€3 (≤€150)
Removal goods tax-free
Yes
Customs System
DMS / AGS
AustriaVAT Standard
20 %
Threshold
€3 (≤€150)
Removal goods tax-free
Yes
Customs System
e-Zoll
ItalyVAT Standard
22 %
Threshold
€3 (≤€150)
Removal goods tax-free
Yes
Customs System
AIDA
BelgiumVAT Standard
21 %
Threshold
€3 (≤€150)
Removal goods tax-free
Yes
Customs System
PLDA
TurkeyVAT Standard
20 %
Threshold
150 EUR
Removal goods tax-free
Yes
Customs System
BİLGE
PolandVAT Standard
23 %
Threshold
€3 (≤€150)
Removal goods tax-free
Yes
Customs System
AIS/IMPORT
USAVAT Standard
no federal
Threshold
800 USD
Removal goods tax-free
Yes
Customs System
ACE
CanadaVAT Standard
5 %
Threshold
20 CAD
Removal goods tax-free
Yes
Customs System
CARM
ChinaVAT Standard
13 %
Threshold
50 CNY
Removal goods tax-free
Conditional
Customs System
H2000 / CAMS
JapanVAT Standard
10 %
Threshold
10000 JPY
Removal goods tax-free
Yes
Customs System
NACCS
IndiaVAT Standard
18 %
Threshold
5000 INR
Removal goods tax-free
Yes
Customs System
ICEGATE
Removal Goods: Forms & Procedures Compared
Which form do I need for moving to which country?
SwitzerlandTax-freeForm 18.44 (Removal Goods)
Transfer of domicile; at least 6 months of personal use of goods
GermanyTax-free§ 12 EUStBV (Import VAT Exemption Ordinance), ATLAS declaration
At least 12 months of residence outside the EU
United KingdomTax-freeToR Relief (Transfer of Residence), C3 + C1331
At least 12 months of residence outside the UK
FranceTax-freeCerfa 13750*01 (Duty and Tax Exemption)
At least 12 months of residence outside the EU
NetherlandsTax-freeBijlage 31B (Annex 31B to EU Reg. 1186/2009)
At least 12 months of residence outside the EU
AustriaTax-freeEU Reg. 1186/2009 (customs + VAT exemption), customs declaration at customs office
At least 12 months of residence outside the EU
ItalyTax-freeTARIC pos. 9805 (Note 1, Ch. 98 – Removal Goods)
At least 12 months of residence outside the EU
BelgiumTax-freeEU Reg. 1186/2009 (customs + BTW exemption), PLDA customs declaration
At least 12 months of residence outside the EU
TurkeyTax-freeCustoms declaration at competent Gümrük Müdürlüğü (customs office), proof of residence abroad
At least 24 months of residence abroad (for Turkish citizens)
PolandTax-freeEU Reg. 1186/2009 (customs + VAT exemption), customs declaration at KAS customs office
At least 12 months of residence outside the EU
USATax-freeCBP Form 3299 ("Declaration for Free Entry of Unaccompanied Articles")
At least 1 year of residence abroad (Resident returning / New immigrant)
CanadaTax-freeBSF186 (Formerly B4) – "Personal Effects Accounting Document"
At least 12 months of residence abroad (for returning residents) or immigration status
ChinaConditionalApplication at competent customs authority, extensive documentation required
Proof of long foreign residency (visa, work permit)
JapanTax-freeCustoms Declaration C-5360 (携帯品・別送品申告書) for accompanied and unaccompanied goods
At least 1 year of residence abroad
IndiaTax-freeTransfer of Residence (ToR) – Form at Indian customs authority
At least 2 years of uninterrupted residence abroad
Vehicle Import: Duties & Taxes Compared
Customs duty and VAT/tax on vehicle import by country.
| Country | Duty rate | VAT / Tax | Note |
|---|---|---|---|
| Switzerland | 0% for relocation (with Form 18.44) | 8.1% VAT (may be waived for relocation) | MFKV type approval required (inspection authority: MFK). |
| Germany | 6.5% duty from non-EU countries (EU members: duty-free) | 19% import VAT (may be waived for relocation) | EC Certificate of Conformity (CoC) required. |
| United Kingdom | 6.5% duty (from EU since Brexit) | 20% UK VAT (waived with ToR Relief) | IVA test (Individual Vehicle Approval) or CoC type approval. |
| France | 0% within EU; 6.5% from third countries | 20% TVA (waived under relocation franchise) | Homologation by DRIRE (Regional Directorate of Industry). |
| Netherlands | For imports from outside the EU: check the current Dutch Customs tariff; no single rate applies to all vehicles. | 21% BTW standard rate; check eligibility for relocation relief separately. | BPM (Tax on Passenger Cars and Motorcycles) – can be substantial. |
| Austria | 0% within EU; 6.5% from third countries | 20% USt (waived for relocation) | NoVA (standard consumption tax) – based on vehicle's CO₂ value. |
| Italy | 0% within EU; 6.5% from third countries | 22% IVA (waived for relocation under pos. 9805) | Collaudo (individual registration by MIT) without EU CoC. |
| Belgium | 0% within EU; 6.5% from third countries | 21% BTW (waived for relocation) | Registration at DIV (Vehicle Registration Service). |
| Turkey | 0% for EU vehicles (Customs Union); up to 10% for non-EU | 20% KDV + ÖTV (Special Consumption Tax 45–220% depending on engine size and value) | ÖTV (Special Consumption Tax) makes vehicle import very expensive: small cars 45%, mid-range 80%, luxury 220% ÖTV on customs value. |
| Poland | 0% within EU; 6.5% from third countries | 23% VAT (waived for relocation) | EU CoC significantly simplifies registration in Poland. |
| USA | 2.5% duty on passenger cars; 25% on light trucks (Chicken Tax) | No federal VAT. State Sales Tax at place of registration. | EPA (Environmental Protection Agency) + DOT (Department of Transportation) compliance mandatory. |
| Canada | 6.1% duty (non-CETA); 0% for EU origin (CETA) | 5% federal GST + provincial tax at registration | Transport Canada compliance mandatory. |
| China | 15% duty on passenger cars (plus 13% VAT = effectively ~30%) | 13% VAT + consumption tax depending on engine displacement | China Compulsory Certification (CCC) mandatory for all imported vehicles. |
| Japan | 0% duty on passenger cars (JEFTA preference for EU vehicles) | 10% Consumption Tax (消費税) on purchase/import | Technical inspection by Ministry of Land, Infrastructure, Transport and Tourism (MLIT). |
| India | 60–100% duty on passenger cars (depending on engine capacity and value) | 28% GST + Cess (levy) depending on vehicle type. Effective burden often >100% | Import of used vehicles is prohibited in India. |
Frequently Asked Questions
Answers to the most common comparison questions.
Which country has the lowest VAT in Europe?
Switzerland has the lowest standard VAT rate at 8.1% among the compared countries (as a non-EU country). Among EU members in this list: Germany 19%, Austria 20%, France/UK/BE/NL 20–21%, Italy 22%.
In which countries is removal goods fully tax-free?
In most compared countries (CH, DE, GB, FR, NL, AT, IT, BE, USA), removal goods are duty- and tax-free if requirements are met (at least 12 months abroad, personal use). China is an important exception – tax exemption is not standard here.
Which countries have the highest import duties on vehicles?
China has the highest effective duties on vehicle imports at 15% duty + 13% VAT. The USA charges 2.5% duty on passenger cars but 25% on light trucks. EU countries (DE, FR, NL, AT, IT, BE) have 6.5% duty on vehicles from third countries; within the EU, import is duty-free.
What is the difference between EU EORI and national systems?
All EU member states (DE, FR, NL, AT, IT, BE) use the EU EORI number (e.g. DE123456789). Switzerland (non-EU) uses no EU EORI. Great Britain (post-Brexit) has its own UK EORI system (GB123...). The USA uses EIN/SSN and Customs Bond, China requires GACC registration.
All Country Hub Pages
All resources on customs
Our editorial team keeps this hub continuously up to date: Passar/Declar, EU customs reform 2026, HS codes, TARIC, CBAM, customs thresholds and country guides. Sub-pages lead to detail articles, CMS entries to editorially reviewed expert content.
Latest customs news
All customs newsTopic pages & country guides
- Germany Customs – Import
- Customs Duty-Free Limits Germany
- Vehicle Import – Customs
- DECLAR – Swiss Customs System
- e-Dec Web vs. DECLAR
- DECLAR – Preparing the Transition
- Common Misconceptions About DECLAR
- DECLAR – Impact on Processes
- DECLAR Customs Readiness Checklist
- DECLAR Whitepaper
- PASSAR – Swiss Customs System
- Switzerland Customs – Hub
- Germany Customs – Hub
- UK Customs – Hub
- France Customs – Hub
- Netherlands Customs – Hub
- Austria Customs – Hub
- Italy Customs – Hub
- Belgium Customs – Hub
- US Customs – Hub
- China Customs – Hub
- India Customs – Hub
- Canada Customs – Hub
- Japan Customs – Hub
- Turkey Customs – Hub
- Poland Customs – Hub
- Customs & VAT Country Comparison