Redevances et impositions
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Allemagne |
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| Section 178 of the Fiscal Code in conjunction with the ordinance on customs costs | ||
| Explanatory website | ||
Australie |
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| Export Control Act 2020 | <p> Imposes requirements on goods exported from Australia</p><p> </p> | |
| Environment Protection and Biodiversity Conservation Act 1999 | Regulates trade in Australian native species and species listed on the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) | |
| Customs Licensing Charges Act 1997 | Imposes charges in relation to the licensing of depots, warehouses and customs brokers | |
| Import Processing Charges Act 2001 | Imposes import processing charges in respect of certain goods imported into Australia | |
| Export Charges (Collection) Act 2015 | Provides for the collection of export charges | |
| Import processing charges | ||
| Licensing of depots, warehouses and customs brokers | ||
| Fees and charges related to provision of import and export services for agricultural, fishery and forestry products. These include regulatory services, inspection, biosecurity and export certification of goods and premises | ||
| Legislation covering import and manufacture levies for ozone depleting substances and synthetic greenhouse gases | ||
| Licence requirements for import, export and manufacture of ozone depleting substances and synthetic greenhouse gases including licence application fees | ||
| Permit fees for exports of Australian native wildlife and imports of species listed on the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) | ||
Autriche |
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| § 98ff - § 108 of the Customs Legislation Implementing Law (Zollrechts-Durchführungsgesetz – ZollR-DG), Federal Law Gazette (Bundesgesetzblatt - BGBl) Nr. 659 of 1994 (last amended 2016) | Consolidated version | |
Belgique |
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| Ministerial Decree of 8 April 2014 on fees for special operations conducted by officials of the General Administration of Customs and Excise Date of publication in the Belgian Official Journal: 24 June 2014 | (Dutch version) | |
| Ministerial Decree of 8 April 2014 on fees for special operations conducted by officials of the General Administration of Customs and Excise Date of publication in the Belgian Official Journal: 24 June 2014 | <p>(French version)</p> | |
| Website of the Belgian Gazette | <p>After language selection the database is searchable by date, type and keywords</p> | |
Bulgarie |
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| Article 12 of the Customs Act on Tariff for the fees collected by the Customs Agency | ||
| Official Gazette: | ||
| Tariff for the fees collected by the Customs Agency under Art. 12 of the Customs Act | ||
| Explanatory website | ||
| Tariff for the fees collected by the Customs Agency under Art. 12 of the Customs Act | <p>Amendment from 2007</p> | |
| Tariff for the fees collected by the Customs Agency under Art. 12 of the Customs Act | <p>Amendment from 2008</p> | |
| Tariff for the fees collected by the Customs Agency under Art. 12 of the Customs Act | <p>Amendment from 2009</p> | |
| Tariff for the fees collected by the Customs Agency under Art. 12 of the Customs Act | <p>Amendment from 2013</p> | |
| Tariff for the fees collected by the Customs Agency under Art. 12 of the Customs Act | <p>Amendment from 2017</p> | |
| Tariff for the fees collected by the Customs Agency under Art. 12 of the Customs Act | <p>Amendment from 2022</p> | |
Canada |
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| Canada Border Services Agency (CBSA) | http://www.cbsa-asfc.gc.ca/publications/dm-md/d1/d1-2-1-eng.html | |
| Canada Border Services Agency (CBSA) | D1-3-1 Fees for Information and Records | |
| Canada Border Services Agency (CBSA) | Food, Plant and Animal Inspection fees | |
| Canada Border Services Agency (CBSA) |
https://www.cbsa-asfc.gc.ca/import/personal-personnel/postal-postale-eng.html |
<p>Postal Handling Fees</p> |
Chypre |
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| The Customs Law of 2004, Law 94 (I) of 2004, Article 32 3 (c) | <p>Fees and charges are applied only for special services provided during non-business time at the request of operators. Official Gazette no. 3849 on 30 April 2004.</p> | |
| Department of Customs & Excise Website, of the Republic of Cyprus | ||
Croatie |
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| Act Implementing the Customs Legislation of the EU, Articles 22, 51 | ||
Danemark |
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| Section 133-136 of Bekendtgørelse om Toldbehandling (Order on Customs Procedures) | ||
| Explanatory website | ||
Espagne |
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| There are no fees and charges imposed | ||
Estonie |
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| Chapter 7 of Veterinary Activities Organisation Act; Chapter 8 of Food Act | ||
| Explanatory website | ||
États-Unis |
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| Code of Federal Regulations (CFR) | <p>See Title 19 Code of Federal Regulations (CFR) – Customs Duties; see also 19 CFR Part 24 – Customs Financial and Accounting Procedure; see also 7 CFR Part 354 – Overtime Services Relating to Imports and Exports; and User Fees. Internet availability (if applicable).</p> | |
Finlande |
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| Decree of the Ministry of Finance (1364/2016) Decision of the Customs (1/2017) | Official Gazette 2018 | |
| Decree of the Ministry of Finance (1364/2016) Decision of the Customs (1/2017) | <p>The annex to the decree has been amended by Decree 136/2020. Link to that decree.</p> | |
| Explanatory website | ||
Grèce |
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| Article 7 of Law 5222/2025 (Government Gazette 134/A/28-7-2025) | ||
| b) Decree of the Governor of Independent Authority for Public Revenue No Α.1208/01.09.2021 (ΦΕΚ 4026/Β/01.09.2021, ΑΔΑ 61ΓΑ46ΜΠ3Ζ-4Φ7) c) administrative circular of Independent Authority for Public Revenue No: Ε2172/01.09.2021, AΔΑ ΩΞ5346ΜΠ3Ζ-ΔΟ7 | ||
Hongrie |
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| Fees are applied only for services provided outside of opening hours and/or outside official customs premises, at the request of the economic operator. | <p>Article 8 of the Decree of Ministry for National Economy 11/2016 (IV. 29.) on the detailed rules on the implementation of union customs law</p> | |
| Explanatory website | ||
Irlande |
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| There are no fees and no charges imposed | ||
Islande |
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| Fees and charges imposed by Customs | ||
| Fees and charges imposed by the Icelandic Food and Veterinary Authority | ||
| Fees and charges imposed by the Environment Agency of Iceland | ||
| Fees and charges imposed by the Icelandic Radiation Safety Authority | ||
| Fees and charges imposed by the Icelandic Medicines Agency | ||
| Fees and charges imposed by the Icelandic Transport Authority | ||
| Fees and charges imposed by the Directorate of Fisheries (CITES) | ||
| Fees and charges imposed by the Administration of Occupational Safety and Health | ||
Italie |
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| Ministerial Decree 403/92 of 24 June 1992 | Fees and charges are applied only for special services provided during non-business time and/or outside customs areas, at the request of the operator. | |
| Explanatory website | ||
Japon |
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| Customs | <p>Customs Fee</p> | |
| Other related border agencies | <p>Poisonous and Deleterious Substances Control Act: Article 23 and Order for Enforcement of Poisonous and Deleterious Substances Control Act: Article 43 (Japanese) Protection and Control of Wild Birds and Mammals and Hunting Management Law: Article 25.1-5, 26.1-3 and 7.</p> | |
| Other related border agencies | <p>Act on the Conservation and Sustainable Use of Biological Diversity through Regulations on the Use of LMOs.</p> | |
Lettonie |
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| Fees and charges apply only to customs clearance of goods outside the customs facilities or outside office hours | Cabinet Regulation No 345 of the Republic of Latvia on State Revenue Service charges for fee-based services | |
| Explanatory website | ||
Liechtenstein |
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| SR 631.035; Ordinance on Federal Customs Administration fees (French) | ||
Lituanie |
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| The list of legal acts on restrictions and prohibitions is available at: | ||
| Register of legal acts: | ||
| Explanatory website | ||
Luxembourg |
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| There are no fees and charges imposed | ||
Malte |
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| Subsidiary Legislation 37.05 – Customs Regulations | ||
Norvège |
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| Norwegian Customs | Description of all fees and charges imposed by border agencies | |
Nouvelle-Zélande |
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| New Zealand Customs Service | <p>Fees and charges</p> | |
| Ministry for Primary Industries | <p>Importing – fees & charges</p> | |
| Ministry for Primary Industries | <p>Exporting – fees & charges</p> | |
Pays-Bas |
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| No fees charged and no charges imposed | ||
Pologne |
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| Articles 92 and 93 of the Polish Act Customs Law Journal of Laws 2021, item 1856, as amended | ||
Portugal |
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| Decree-Law no. 68/2007, of 26 March | Fees and charges are applied just for special services provided during non-business time and/or outside customs areas, only if the operator requires such services. | |
| Explanatory website | ||
République française |
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| No fees charged and no charges imposed for any Customs formality | ||
République slovaque |
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| Article 23 and Article 26 (5), (6), (7), (12) and (13) of the Act No. 199/2004 Coll. Customs Code, and amending and supplementing certain acts | ||
République tchèque |
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| Article 8 of Decree no 245/2016 Col., implementing Customs Act | ||
Roumanie |
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| There are no fees and charges imposed | ||
Royaume-Uni |
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| HM Revenue & Customs | <p>ATA Carnet </p> | |
| Department for Environment, Food and Rural Affairs | <p>Fees and charges for Importing live animals, animal products and high-risk food and feed not of animal origin</p> | |
| Department for Environment, Food and Rural Affairs | <p>Fees and charges for import plants and plant products</p> | |
Russie, Fédération de |
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| Traité sur le Code des douanes de l'Union économique eurasiatique du 11 avril 2017, CHAPITRE 6 "Dispositions générales relatives aux paiements en douane" | ||
| Décision du gouvernement de la Fédération de Russie n° 863 du 28 décembre 2004 sur les taux des redevances douanières applicables aux transactions douanières | "On the rates of the customs fees charged for customs transactions" | |
Slovénie |
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| There are no fees and charges imposed | ||
Suède |
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| Tullag (2016:253) Swedish Customs Act, chapter 1, 14 § Tullverkets föreskrifter och allmänna råd TFS 2016:2 om en Tullordning | ||
| Provisions on Customs matters, issued by the Head Office of Swedish Customs, chapter 1, 9 § | ||
Suisse |
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| RS 631.035; Ordonnance sur les émoluments de l'Administration fédérale des douanes | ||
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