Classification ou évaluation des produits
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Afrique du Sud |
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| SARS South African Revenue Service | <p> Valuation</p><p> </p> | |
| SARS South African Revenue Service | <p> Tariff</p><p> </p><p> </p> | |
Albanie |
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| Direction générale des douanes | ||
Angola |
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| Angola Revenue Administration Customs Directorate | <p> The rules for valuation of products are defined in the customs code, Title II, chapter I</p><p> </p> | |
Antigua et Barbuda |
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| Antigua and Barbuda Customs and Excise | ||
Arabie saoudite, Royaume de |
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| Zakat, Tax and Customs Authority | ||
Argentine |
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| Central de Información de VUCE | ||
| Boletín Oficial de la República Argentina | ||
| Información Legislativa y Documental | ||
Australie |
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| Interpretive rules for the valuation of products for customs purposes | ||
| Interpretive rules for classifying goods | ||
Bahreïn, Royaume de |
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| <p> Can search for HS Codes for different categories of goods, their duty rate and the related Regulatory Authority if a permit is required.</p><p> </p> | ||
Bangladesh |
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| National Board of Revenue (NBR) | <p> Rules for the classification or valuation of products</p><p> </p> | |
Belize |
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| Belize Customs and Excise Department | ||
Bolivie, État plurinational de |
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| Reglamento para la Emisión de Criterios de Clasificación Arancelaria, aprobado mediante Resolución de Directorio N° RD 01-050-24 de 13/05/2024. | ||
| Reglamento sobre el llenado de la Declaración Andina del Valor, aprobado mediante Resolución de Directorio N° RD 01-045-24 de 13/05/2024. | ||
| eglamento sobre el Llenado de las Descripciones Mínimas de Mercancías, aprobado mediante Resolución de Directorio Nº RD 01-099-24 de 24/10/2024 | ||
| Reglamento para la Utilización de Precios Referenciales de Vehículos Automotores, Resolución de Directorio N° RD 01-010-24 de 26/02/2024. | ||
| Arancel Aduanero de Importaciones 2025, aprobado mediante Resolución Ministerial No.592 de 17/12/2024 | ||
Brésil |
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| Official Gazette | The official means of publication for all Brazilian federal regulation is the Official Gazette, Diário Oficial da União. | |
Brunéi Darussalam |
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| Royal Customs and Excise Department | <p> Methods of customs valuations</p><p> </p> | |
Burundi |
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| Office Burundais des Recettes (OBR) | <p> Tarif Extérieur Commun de la Communauté Est Africaine Version 2022</p><p> </p> | |
Cabo Verde |
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| Direction Générale de la Douane |
https://www.governo.cv/manualdocomercio |
<p> Approbation du Système Harmonisé de 2017</p><p> </p><p> </p><p>Règlement du Code Douanier du Cabo Verde</p><p> </p> |
Canada |
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| Canada Border Services Agency (CBSA) | D10 – Tariff Classification / Commodities | |
| Canada Border Services Agency (CBSA) | D11 – General Tariff Information series | |
| Canada Border Services Agency (CBSA) | D13 – Valuation series | |
| Canada Border Services Agency (CBSA) | Advance Rulings for Tariff Classification | |
Chili |
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| National Customs Service | Customs valuation | |
Chine |
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| General Administration of Customs | <p>Customs classification</p> | |
| General Administration of Customs | <p>Customs valuation</p> | |
Colombie |
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| Unidad Administrativa Especial Dirección de Impuestos y Aduanas Nacionales (DIAN) | Valoración de mercancías | |
| Unidad Administrativa Especial Dirección de Impuestos y Aduanas Nacionales (DIAN) | Arancel de aduanas | |
| Unidad Administrativa Especial Dirección de Impuestos y Aduanas Nacionales (DIAN) | Resoluciones anticipadas y Clasificación arancelaria | |
| Ministerio de Comercio, Industria y Turismo | Decreto 2153 de 2016 por el cual se adopta el Arancel de Aduanas | |
Comores |
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| Direction Générale des Douanes | ||
Congo |
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| Direction Générale des Douanes et Droits des Indirects | <p> Valeur transactionnelle TEC CEMAC</p><p> </p> | |
Corée, République de |
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| Korea Customs Service | English List Tariff Rate Table, HS Manual | |
Costa Rica |
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| Servicio Nacional de Aduanas: valoración aduanera de las mercancías | ||
Côte d' Ivoire |
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| Direction Générale des Douanes | Règles pour la classification ou l'évaluation des produits à des fins douanières s’appuient sur les règles du GATT et du TEC CEDEAO | |
Cuba |
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| Aduana General de la República | ||
Dominique |
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| Ministry of Finance, Customs and Excise Division | Customs Procedures - Classification Rules | |
Égypte |
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| Egyptian Customs Authority | ||
El Salvador |
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| Dirección General de Aduanas | <p>Clasificación Arancelaria de Mercancías. Procedimientos y requisitos. </p> | |
| <p>Consultas de valoración de mercancías. Procedimientos y requisitos. </p> | ||
| <p>Declaración del valor en aduana</p> | ||
| <p>Declaración de valor en aduanas de las mercancías importadas.</p> | ||
| <p>Instructivo para el llenado de la Declaración del valor en aduanas de las mercancías importadas.</p> | ||
Émirats arabes unis |
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| Federal Authority for Identity, Citizenship, Customs and Port Security | <p> GCC Unified Customs Guide</p><p> </p> | |
Équateur |
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| El Servicio Nacional de Aduana del Ecuador, SENAE | ||
| Ministerio de Gobierno | ||
Eswatini, Royaume d' |
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| Eswatini Revenue Service | ||
États-Unis |
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| Classification and Appraisement of Merchandise | See 19 CFR Part 152 – Classification and Appraisement of Merchandise. Internet availability (if applicable). | |
Gambie |
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| Ministry of Trade, Industry, Regional Integration and Employment | ||
Géorgie |
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| LEPL - Revenue Service of the Ministry of Finance | Main website | |
| LEPL - Revenue Service of the Ministry of Finance | Section of the website dedicated to customs related information | |
| Legislative Herald of Georgia | ||
Ghana |
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| Ghana Revenue Authority - Customs division | <p>Common External Tariff for Valuation and Classification</p> | |
Guatemala |
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| SAT | Clasificación y la Valoración de la mercancía | |
| MINECO | <p>Normativos y disposiciones referentes a normas de origen, en acuerdos comerciales internacionales vigentes para Guatemala</p> | |
| MINECO | <p>Información específica: • Modelos de certificados de origen (descargables) de todos los acuerdos comerciales vigentes • Normativos de origen de todos los acuerdos comerciales vigentes • Reglas de origen específicas de todos los acuerdos comerciales vigentes • Opiniones técnicas de origen</p> | |
| MINECO | <p>• Verificaciones de origen</p> | |
| MINECO | <p>• Estadísticas de casos de origen</p> | |
Guyana |
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| Customs Act Cap 82:01 | ||
Honduras |
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| Aduanas | <p>Clasificación y la Valoración de la mercancía</p> | |
| Aduanas | <p>Sección Valoración Aduanera CIRCULARES</p> | |
Hong Kong, Chine |
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| Census and Statistics Department | <p>Hong Kong Imports and Exports Classification List (Harmonized System)</p> | |
Inde |
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| Central Board of Indirect Taxes and Customs (CBIC) | ||
Indonésie |
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| Classification and tariff duty of imported goods | ||
Islande |
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| Customs page on HS codes | ||
| Customs page on classification of vehicles | ||
| Customs page on customs value | ||
Israël |
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| Valuation | Customs Regulations (Valuation of Goods), 1970 | |
| Customs Regulations (Calculation of Value of Goods Imported for Self Use), 2006 | ||
| Classification | ||
| Customs Tariff and Exemptions and Purchase Tax on Goods Ordinance, 2017 | ||
| Classification import pre-ruling | ||
Jamaïque |
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| Jamaica Customs Agency | ||
| Jamaica Trade Information Portal | ||
Japon |
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| Customs | <p>Customs Classification</p> | |
| Customs | <p>Customs Valuation System</p> | |
Kazakhstan |
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| The State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan | ||
| The Eurasian Economic Commission | ||
Kenya |
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| Kenya Revenue Authority | <p>Customs website</p> | |
Koweït, État du |
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| General Admiration of Customs | ||
Lesotho |
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| Lesotho Revenue Authority | ||
Libéria |
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| Liberia Revenue Authority | ECOWAS Common External Tariff | |
Liechtenstein |
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| Publications Customs Tariff - Tares | ||
Macao, Chine |
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| Statistics and Census Service | The Nomenclature for the External Trade of Macao/Harmonized System | |
Macédoine du Nord |
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| Customs Administration of Republic of Macedonia | <p>Information in Macedonian concerning the Nomenclature of the Customs Tariff which is incorporated in the Customs Tariff and is harmonized with the Nomenclature of the Harmonized System and Combined Nomenclature of the European Community.</p> | |
| Customs Administration of Republic of Macedonia | <p>Information in Macedonian concerning methods of determining customs valuation.</p> | |
Madagascar |
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| Direction Générale des Douanes | ||
Malaisie |
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| Classification | ||
| Valuation | ||
Malawi |
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| Malawi Revenue Authority | Customs and Excise Act and Regulations | |
Maldives |
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| CLASSIFICATION Part 6 – Classification of Goods (P61-67) Chapter 3 – Tariff Committee (P162-166) Articles – 526, 547, 548 | <p>Customs General Regulation Unofficial Translation </p> | |
| VALUATION Part 3 – Goods Imported into the Maldives (P35-41) Part 5 – Valuation of Goods (P56-60) Chapter 4 – Valuation Committee (P164-166) Chapter 5 – Valuation Sub-Committee (P166-168) Schedule 17 – Pre-valuation Form | <p>Customs General Regulation Unofficial Translation </p> | |
Maroc |
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| Administration des Douanes et Impôts Indirects | "ADIL" permet de déterminer la dénomination tarifaire en saisissant un mot clé ou un extrait du numéro de la position tarifaire du produit. | |
Maurice |
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| MRA, Customs | Tariff classification | |
| MRA, Customs | Customs valuation: Section 18, 18A – 18F of the Customs ActRegulations 10, 10A – 10G of the Customs Regulations 1989. The legislations are available on the MRA website. | |
Mexique |
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| Ley de los Impuestos Generales de Importación y de Exportación | ||
| Ley Aduanera: Título Tercero Contribuciones, cuotas compensatorias y demás regulaciones y restricciones no arancelarias al comercio exterior | ||
| Reglamento de la Ley Aduanera | ||
| Tratados y Acuerdos Comerciales | ||
| Reglas Generales de Comercio Exterior del SAT | ||
Moldavie, République de |
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| Customs valuation/legal framework | <p>Contains legal framework to be applied for custom valuation</p> | |
| Customs CODE of the Republic of Moldova No. 1149-XIV/20.07.2000, MO 160-162/1201 of 23.12.2001 | Rules for the classification or valuation of products for customs purposes | |
| Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994, WTO | Customs valuation GATT | |
Mongolie |
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| Rules for the classification or valuation of products for customs purposes | ||
| Legal information portal | ||
Monténégro |
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| Customs law, Article 29 to 45 regulate rules for valuation of goods |
https://www.mek.gov.me/sto/biblioteka/tr_aktu... |
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| Customs law, Articles 19a to 22 regulate rules for classification of goods | ||
| Decree on Customs Tariffs | ||
| Customs Administration of Montenegro | <p>Tariff classification rules</p> | |
| Customs Administration of Montenegro |
https://www.upravacarina.gov.me/rubrike/carin... |
<p>Customs valuation rules</p> |
Mozambique |
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| Lei No. 18/2017 de 28 de Dezembro (revision of the tariff book approved by the Lei No. 11/2016, de 30 de Dezembro) | ||
| Lei No. 18/2017 de 28 de Dezembro (revision of the tariff book approved by the Lei No. 11/2016, de 30 de Dezembro) | ||
| Establishes the rules for the determination of the customs value of imported goods | <p>Decreto No. 38/2002 de 11 de Dezembro</p> | |
| Regulation on customs value | <p>Diploma Ministerial No. 21/2003 de 19 de Fevereiro</p> | |
| Regulation for the authentication and/or submission of documents confirming the origin of exported goods from Mozambique | <p>Diploma Ministerial No. 141/2001 de 26 de Setembro</p> | |
Myanmar |
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| Customs Department | Establishes the rules for the determination of the customs value of imported goods (WTOVA) | |
| Customs Department | Advance Ruling on Classification | |
| Customs Department | Advance Ruling on Classification (SOPs, Fees and Form) | |
| Department of Forest | <p>Clarification of the raw timbers in Special Excise Law</p> | |
Namibie |
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| Customs and Excise Department | <p>Information stipulated in Customs & Excise Act 20 of 1998 – Chapter IX, Section 75-83</p> | |
Nicaragua |
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| Dirección General de Servicios Aduaneros (DGA) | <p>Código Aduanero Uniforme Centroamericano (CAUCA), publicado en La Gaceta, "Diario Oficial" No. 135 del 16 de Julio de 2008 (Artículo 44).</p> | |
| Dirección General de Servicios Aduaneros (DGA) | <p>Reglamento al Código Aduanero Uniforme Centroamericano (RECAUCA) publicado en La Gaceta, "Diario Oficial" Nos. 136, 137, 138, 139, 140, 141 y 142 del 17, 18, 21, 22, 23, 24 y 25 de julio de 2008.</p> | |
| Dirección General de Servicios Aduaneros (DGA) | <p>Sistema Arancelario Centroamericano (SAC), aplicable en Nicaragua, edición 2019, publicado en la dirección electrónica.</p> | |
| Dirección General de Servicios Aduaneros (DGA) | <p>Ley No. 421, Ley de Valoración Aduanera y de Reforma a la Ley No 265, "Ley que Establece el Autodespacho para la Importación, Exportación y Otros Regímenes", publicada en La Gaceta, "Diario Oficial" No. 111 del 14 de junio de 2002.</p> | |
| Dirección General de Servicios Aduaneros (DGA) | <p>Decreto No. 74-2002, Reglamento a la Ley de Valoración en Aduana y de Reforma a la Ley No. 265 ley que Establece el Autodespacho para la Importación, Exportación y Otros Regímenes, publicada en La Gaceta, "Diario Oficial" No. 152 del 14 de agosto de 2002.</p> | |
Niger |
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| Direction Générale des Douanes | <p> La classification s'effectue selon les règles de l'OMD du TEC-CEDEAO</p><p> </p> | |
Nigéria |
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| Nigeria Customs Service | <p> Nigeria Customs Service website</p><p> </p> | |
Norvège |
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| Norwegian Customs | Information about the Customs Tariff | |
| Norwegian Customs | Explanation of how customs duties and import taxes are calculated | |
Nouvelle-Zélande |
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| New Zealand Customs Service | <p>Tariff classifications and rates</p> | |
Oman |
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| Directorate General of Customs | ||
Ouganda |
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| Ministry of Trade, Industry and Cooperatives | <p>Laws</p> | |
| Uganda Revenue Authority | <p>Classification and valuation</p> | |
Pakistan |
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| Federal Board of Revenue Custom Department | <p>Rules and regulations related with customs and valuation of goods</p> | |
| Federal Board of Revenue-Weboc | Online availability of rules and regulations related with customs procedure | |
| Pakistan Standards & Quality Control Authority | Inspection of goods quality | |
Papouasie-Nouvelle-Guinée |
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| PNG Customs Services | <p> Rules of Customs Valuation </p><p> </p> | |
Paraguay |
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| Dirección Nacional de Ingresos Tributarios | <p> <span style="color: black;">Dictámenes de Clasificación Arancelaria</span></p><p> </p> | |
| Ministerio de Economía y Finanzas | <p> <span style="color: black;">Normativa de Dictámenes de Clasificación Arancelaria MERCOSUR</span></p><p> </p> | |
Pérou |
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| Superintendencia Nacional de Aduanas y de Administración Tributaria - SUNAT |
https://www.sunat.gob.pe/orientacionaduanera/... |
<p>Clasificación Arancelaria</p> |
| Superintendencia Nacional de Aduanas y de Administración Tributaria - SUNAT |
https://www.mef.gob.pe/es/por-instrumento/dec... |
<p>Valoración Aduanera</p> |
Philippines |
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| Philippine Tariff Commission | <p>Classification Rulings</p> | |
| Customs Modernization and Tariff Act of 2016 | <p>The relevant section concerning valuation are in Title VII, Chapter 1, Sec. 700-708</p> | |
Qatar |
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| Customs Authorities | <p>Classification and valuation rules</p> | |
République Dominicaine |
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| Dirección General de Aduanas | ||
| Ministerio de Agricultura | ||
| Ministerio de Defensa | ||
| Ministerio de Medio Ambiente | ||
| Ministerio de Industria y Comercio | ||
| Instituto Dominicano de la Calidad | ||
République démocratique du Congo |
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| Direction Générale des Douanes et Accises | <p>Système Harmonisé de désignation et de codification des marchandises version 2022.</p><p>Article 7 de l'Accord GATT de 1994</p> | |
| Ministère de l'Environnement et Développement durable | <p>1. Arrête ministère n°56 /CAB/MIN/AFF- ECNPF /01/00 du 28 mars 2000 portant règlementation du commerce international des espèces de la faune de la flore menacées d'extinction.</p><p>2. Règlementation du change 28 mars 2024 de la République Démocratique du Congo</p><p>3. Convention CITES</p> | |
République démocratique populaire lao |
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| Custom Valuation can be found in the Instruction on Completing the Customs Valuation Form No. 00266/CD | ||
République kirghize |
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| The Ministry of Economy of the Kyrgyz Republic | ||
| The State Customs Services under the Government of the Kyrgyz Republic | ||
| The State Tax Service of the Kyrgyz Republic | ||
| The Single Window Center under the Ministry of Economy of the Kyrgyz Republic | ||
| Agency for Automotive, Water Transport and Weight Control under the Ministry of Transport and Road of the Kyrgyz Republic | ||
| Department for Disease Prevention and State Sanitary-Epidemiological Surveillance of the Ministry of Health of the Kyrgyz Republic | ||
| The Chamber of Commerce and Industry of the Kyrgyz Republic | ||
| The State Agency for Environmental Protection and Forestry under Government of the Kyrgyz Republic | ||
| The State Inspection for Veterinary and Phytosanitary Safety under Government of the Kyrgyz Republic | ||
Royaume-Uni |
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| HM Revenue & Customs | <p>Tool to look up commodity codes, duty and VAT rates</p> | |
| HM Revenue & Customs | <p>Apply for a Binding Tariff Information decision</p> | |
| HM Revenue & Customs | <p>Apply for an Advanced Tariff Ruling</p> | |
| HM Revenue & Customs | <p>Guidance on what is required to get a legally binding decision on a commodity code</p> | |
| HM Revenue & Customs | <p>Finding commodity codes for imports into and exports out of the UK</p> | |
| HM Revenue & Customs | <p>Working out the customs value of your imported goods</p> | |
| HM Revenue & Customs | <p>Apply for an advance valuation ruling</p> | |
Russie, Fédération de |
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| Commission économique eurasiatique | ||
| Traité sur le Code des douanes de l'Union économique eurasiatique du 11 avril 2017, CHAPITRE 3 "Nomenclature unique des marchandises appliquée par l'Union économique eurasiatique aux activités économiques extérieures. Classification des marchandises" et C | ||
| Décisions du Conseil de la Commission économique eurasiatique sur la détermination de la valeur en douane | ||
| Service fédéral des douanes de la Fédération de Russie | ||
| Classification des produits | ||
Rwanda |
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| Ministry of Trade and Industry | Laws and norms | |
| Ministry of Trade and Industry | Customs valuation handbook. EAC Common External Tariff | |
Saint-Kitts-et-Nevis |
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| St. Kitts and Nevis Customs and Excise Department | <p>Classification</p> | |
| St. Kitts and Nevis Customs and Excise Department | <p>Valuation</p> | |
Samoa |
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| Ministry of Customs and Revenue | <p> Customs Valuation Regulation 2011</p><p> </p> | |
Seychelles |
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| Seychelles Revenue Commission | <p>Valuation</p> | |
| Trade Division | <p>Classification</p> | |
Singapour |
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| Valuation | ||
| Classification | ||
Suisse |
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| Publications sur les droits de douane – tares | ||
Tadjikistan |
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| Customs Services | Provides detailed information on rules for the classification or valuation of products for customs purposes | |
| Ministry of Justice | Provides information on legislation based on which rules for the classification or valuation of products for customs purposes are developed | |
Taipei chinois |
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| Classification | Article 3 of the Customs Act | |
| Classification | Customs Import Tariff | |
| Valuation | Articles 29 - 42 of the Customs Act | |
| Valuation | The Regulations Governing the Implementation of Customs Valuation Advance Ruling on Imported Goods | |
Tanzanie |
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| Tanzania Revenue Authority (TRA) | <p>Classification</p> | |
| Tanzania Revenue Authority (TRA) | <p>Valuation (page 138 Fourth Schedule)</p> | |
Thaïlande |
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| Customs Department | <p>Advance Rulings on Customs Tariff</p> | |
| Customs Department | <p>Advance Rulings on Customs Valuation</p> | |
| Customs Department | <p>(Customs Notification no. 17/2561)</p> | |
| Excise Department | <p> The Excise Tax Act, B.E. 2560, effective on 16 September 2017 Ministerial Regulations prescribe of categories of goods in accordance with the excise tariff rate, B.E. 2560, dated 12 September 2017 Ministerial Regulations prescribe of the excise tariff rate, B.E. 2560, dated 15 September 201… Afficher <p> The Excise Tax Act, B.E. 2560, effective on 16 September 2017 Ministerial Regulations prescribe of categories of goods in accordance with the excise tariff rate, B.E. 2560, dated 12 September 2017 Ministerial Regulations prescribe of the excise tariff rate, B.E. 2560, dated 15 September 2017 Ministerial Regulations prescribe of the excise tariff rate (2nd edition), B.E. 2560, dated 15 September 2017 Ministerial Regulations prescribe of the excise tariff rate (3rd edition), B.E. 2560, dated 31 October 2017 Ministerial Regulations prescribe of the excise tariff rate (4th edition), B.E. 2561, dated 19 June 2018</p> Hide | |
Togo |
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| Ministère de l'Economie et des Finances/Commissariat des Douanes et Droits Indirects (CDDI) | Tarif Extérieur Commun de la CEDEAO | |
Tonga |
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| Ministry of Revenue and Customs | <p>Customs Tariff Schedule under the Customs Act 2007.</p><p> Interpretive rules for classifying goods and valuation of products for customs purposes.</p><p> </p> | |
Trinité-et-Tobago |
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| Customs and Excise Division, Ministry of Finance | ||
| Customs and Excise Division, Ministry of Finance | ||
Tunisie |
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| Direction générale des douanes | ||
Türkiye |
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| Ministry of Trade | Tariff classification of goods | |
| Ministry of Trade | Valuation of goods | |
Ukraine |
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| State Customs Service of Ukraine | ||
Union européenne |
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| L'article 57 du Code des douanes de l'Union réglemente le classement | <p>Union Customs Code Article 57 regulates classification</p> | |
| Règlement (CEE) n° 2658/87 du Conseil relatif à la nomenclature tarifaire et statistique et au tarif douanier commun | <p>Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff</p> | |
| Les articles 69 à 76 du Code des douanes de l'Union réglementent l'évaluation des marchandises | <p>Union Customs Code Articles 69-76 regulate valuation of products</p> | |
| Commission européenne Direction générale de la fiscalité et de l'Union douanière | Règles de classement tarifaire | |
| Commission européenne Direction générale de la fiscalité et de l'Union douanière | Règles relatives à l'évaluation en douane | |
Uruguay |
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| Uruguay aplica el Acuerdo de Valoración de OMC y las normas vigentes en el Mercosur respecto al Arancel Externo Común (AEC) | ||
| Dirección Nacional de Aduanas– Ministerio de Economía y Finanzas | ||
Vanuatu |
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| Valuation Handbook | ||
| Customs rulings | ||
Venezuela, République bolivarienne du |
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| Ministerio del Poder Popular de Economía y Finanzas - Ministerio del Poder Popular de Comercio Exterior | <p><span style="color: black;">Lo referente a normas para la clasificación o valoración de productos a efectos aduaneros.</span></p> | |
Viet Nam |
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| General Department of Viet Nam Customs | ||
Zimbabwe |
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| Zimbabwe Revenue Authority | <p>Rules for the classification of goods are provided for in Part II of the First Schedule to the Tariff Handbook.</p> | |
| Zimbabwe Revenue Authority | <p>Rules for Valuation of Goods are provided for in Part X of the Customs and Excise Act [CAP 23:02].</p> | |
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