Country Customs Blueprints
Reviewed & Verified by the BorderSage Global Customs & Statutory Review Board • Explore date-tracked sovereign tariff schedules, de minimis rules, partner agency gates, and free trade agreements across 50 countries.
Sovereign Country Customs Hubs (50 Active Nations across 19 Hubs)
Click any jurisdiction below to open its dedicated 7-page statutory customs hub, VAT/de minimis schedule, and official feed links.
Iceland (Skatturinn)
7-Page Deep Hub
28 Feeds • 0 ISK De Minimis • 24%/11% VSK • 0% Industrial Tariff • Ch. 01-97 Agency Map
United States (U.S. CBP)
7-Page Deep Hub
64 Feeds • Sec. 321 suspended for commercial goods • FOB Valuation • MPF/HMF Caps • 49 PGAs & Ch. 98
Norway (Tolletaten)
EFTA / Digitoll
25% Standard / 15% Food MVA • Deferred Import MVA • VOEC • EEA Protocol 4
Switzerland (BAZG Passar)
0% Ind. Tariff
2024 Industrial Tariff Abolition (0 CHF) • Gross-Weight Duty • 8.1%/2.6% MWST
United Kingdom (HMRC CDS)
PVA Cash-Flow
£135 De Minimis • 20% VAT (Postponed VAT Accounting) • UK-Iceland FTA
European Union (TARIC)
All 27 Nations
€150 De Minimis • NL Art. 23 VAT Deferral • EEA 0% & Iceland CBAM Exemption
Canada (CBSA CARM)
CUSMA / CEFTA
$150 CAD Courier De Minimis • FOB Base • 5% Federal GST • CARM Portal
Mexico (ANAM / SAT)
T-MEC / IMMEX
0% T-MEC & EFTA-MX Duty • 0.8% DTA Waiver • 16% IVA • Carta Porte 3.1 & NOMs
Japan (Japan Customs NACCS)
0% WTO Tech
¥10,000 De Minimis • 10% Standard / 8% Food JCT • Art. 95 ACP • PSE & PMDA
South Korea (KCS UNI-PASS)
$200 KORUS
$200 USD KORUS Express De Minimis • 0% KORUS & EFTA-KR FTA • 10% VAT • KC Mark
Australia (ABF ICS & DAFF)
Deferred GST
$1,000 AUD De Minimis • AUSFTA 0% • ATO Deferred GST ($0 border cash) • DAFF BICON
China (GACC Single Window)
China-IS FTA
0% China-Iceland Bilateral FTA • 13% Std / 9% Fishery VAT • Decree 248 CIFER & CCC
Singapore (TradeNet / NTP)
0% Free-Port
$400 SGD De Minimis • 0% Tariff on 99.9% of Goods • 9% GST (IRAS MES $0 Cash) • USSFTA/ESFTA
New Zealand (NZ Customs JBMS)
$1,000 NZD
$1,000 NZD De Minimis • FOB Duty Base • 15% GST • Part II Concessions & MPI Biosecurity
GCC-6 Union (UAE/Saudi+)
All 6 Gulf States
Covers UAE, Saudi, Qatar, Kuwait, Oman, Bahrain • 0% EFTA-GCC FTA (Iceland!) • SABER/ECAS
Taiwan (MOF CPT Single Window)
0% WTO ITA
NT$2,000 De Minimis • 0% ITA Semiconductor/IT Tariff • 5% Business Tax • BSMI & NCC
Vietnam (GDVC VNACCS/VCIS)
8% Stimulus VAT
1M VND De Minimis • EPE Code E31 0% Duty/VAT • 8% Reduced VAT • MIC CR Mark
India (CBIC ICEGATE 2.0)
EFTA-India TEPA
Historic EFTA-India TEPA (0% BCD + 0% SWS for Iceland!) • 18% IGST Credit • BIS CRS
Brazil (Siscomex DUIMP)
Ex-Tarifário 0%
CAMEX Ex-Tarifário 0% Machinery/IT Duty • EFTA-Mercosur • Lucro Real Credit • ANATEL
📊 Compare All 19 Hubs Side-by-Side (Valuation Base, De Minimis, VAT/GST & Deferral Rules) Click to Expand Comparison Table →
| Jurisdiction | Customs Authority | Valuation Base | De Minimis | Import VAT / GST | Key Duty-Saving / Cash-Flow Deferral Rule |
|---|---|---|---|---|---|
| 🇮🇸 Iceland | Skatturinn | CIF | 0 ISK | 24% Std / 11% Food | 0% Industrial/Electronics Tariff + Battery Weight Split |
| 🇺🇸 United States | U.S. CBP / USITC | FOB (Excl. Frt) | Suspended (Commercial) | 0% VAT (0.3464% MPF) | $614.35 Max MPF Cap + Ch. 98 (9801 / 9817 Nairobi) |
| 🇳🇴 Norway | Tolletaten | CIF | 0 NOK (VOEC) | 25% Std / 15% Food | Deferred Import MVA (0 NOK Port Cash) + EEA 0% |
| 🇨🇭 Switzerland | BAZG (Passar) | Gross Weight + CIF | 62 CHF (5 CHF Tax) | 8.1% Std / 2.6% Red. | 2024 Industrial Tariff Abolition (0 CHF Ch. 25–97) |
| 🇬🇧 United Kingdom | HMRC (CDS) | CIF | £135 GBP | 20% Std / 0% Food | Postponed VAT Accounting (PVA Method 'G') + UK-IS FTA |
| 🇪🇺 EU-27 Nations | DG TAXUD (TARIC) | CIF | €150 EUR | 19%–25% Member VAT | NL Art. 23 VAT Deferral + Iceland CBAM Carbon Exemption |
| 🇨🇦 Canada | CBSA (CARM) | FOB | $150 CAD Courier | 5% Federal GST | CUSMA (US) & CEFTA (Iceland) 0% Tariff + GST ITC |
| 🇲🇽 Mexico | ANAM / SAT | CIF | $50 USD | 16% IVA (+0.8% DTA) | T-MEC & EFTA-MX 0% Duty + DTA Exempt + IMMEX IVA Credit |
| 🇯🇵 Japan | Japan Customs (NACCS) | CIF | ¥10,000 JPY | 10% Std / 8% Food JCT | 0% WTO MFN on Electronics/Machinery + Art. 95 ACP JCT Credit |
| 🇰🇷 South Korea | KCS (UNI-PASS) | CIF | $200 KORUS / $150 | 10% VAT | KORUS (US) & EFTA-KR (Iceland) 0% Tariff + $200 US Express |
| 🇦🇺 Australia | ABF (ICS) & DAFF | FOB Duty / CIF GST | $1,000 AUD SAC | 10% GST on VoTI | ATO Deferred GST Scheme ($0 Port Cash) + AUSFTA/TCO 0% |
| 🇨🇳 China | GACC (Single Window) | CIF | ¥50 CNY Tax | 13% Std / 9% Ag-Fish | China–Iceland Bilateral FTA 0% Duty + 13% VAT Special Credit |
| 🇸🇬 Singapore | Singapore Customs (NTP) | CIF | $400 SGD | 9% GST | 99.9% 0% Free-Port Tariff + IRAS MES ($0 Border GST Cash) |
| 🇳🇿 New Zealand | NZ Customs (JBMS) | FOB Duty / CIF GST | $1,000 NZD | 15% GST | 0% Part II Concessions + 100% IRD GST Input Credit |
| 🇦🇪🇸🇦 GCC-6 Union | Mirsal 2 / Saudi ZATCA | CIF | 1,000 AED / SAR | 0%–15% (UAE 5%) | EFTA–GCC FTA 0% Duty (Iceland) + UAE TRN Reverse-Charge VAT |
| 🇹🇼 Taiwan | MOF (CPT Single Window) | CIF | NT$2,000 TWD | 5% Business Tax | WTO ITA 0% Semiconductor/IT Tariff + 8-Digit UBN 5% Credit |
| 🇻🇳 Vietnam | GDVC (VNACCS/VCIS) | CIF | 1,000,000 VND | 8% Stimulus / 10% | EPE Type E31 0% Duty & 0% VAT + 8% Reduced Stimulus VAT |
| 🇮🇳 India | CBIC (ICEGATE 2.0) | CIF | ₹5,000 INR Samples | 18% IGST (+10% SWS) | Historic EFTA-India TEPA (0% BCD + 0% SWS) + MOOWR Deferral |
| 🇧🇷 Brazil | Receita Federal (DUIMP) | CIF | $50 USD Remessa | 11.75% PIS/COFINS+ICMS | CAMEX Ex-Tarifário 0% BK/BIT Duty + EFTA-Mercosur + Lucro Real |
📤 Two-Way Export Matrix: Outbound Export Declarations, Filing Thresholds & 0% Export VAT Rules (All 19 Hubs) Click to Expand Exporter Rules →
| Origin Hub | Outbound Export Form | Filing Threshold | Export Control Screening | Outbound Export VAT / Tax Zero-Rating Rule |
|---|---|---|---|---|
| 🇺🇸 United States | ACE AESDirect EEI (ITN) | > $2,500 USD / Sched. B | BIS EAR (ECCN / EAR99) & OFAC | 0% Federal Export Tax (NOEEI 30.37(a) ≤ $2,500) |
| 🇮🇸 Iceland | Skatturinn Form E2 (SAD EX) | All Commercial (> 100k ISK) | MFA Dual-Use & Fiskistofa | 0% Zero-Rated Export VSK (VAT Act Art. 12 w/ Exit Proof) |
| 🇬🇧 United Kingdom | HMRC CDS Export (C88 / EXA) | > £1,000 GBP or 1,000 kg | DBT ECJU (OGEL / Dual-Use) | 0% Zero-Rated UK VAT (Retain CDS Goods Departed Msg) |
| 🇪🇺 EU-27 Nations | UCC AES EAD (EX1 MRN) | > €1,000 EUR or 1,000 kg | EU Reg 2021/821 Dual-Use | 0% Exempt w/ Credit VAT (Art. 146 AES Exit Confirmation) |
| 🇨🇦 Canada | CBSA CERS Export Declaration | ≥ $2,000 CAD (Non-US) | Global Affairs ECL Permits | 0% Zero-Rated GST/HST (Excise Tax Act Sch. VI Part V) |
| 🇳🇴 Norway | Tolletaten TVINN / Digitoll UTF | > 5,000 NOK | DEKSA Dual-Use List II | 0% Zero-Rated Export MVA (Mval. § 6-21 Exit Declaration) |
| 🇨🇭 Switzerland | BAZG Passar / e-dec Export eVV | > 1,000 CHF or 1,000 kg | SECO Goods Control (GKG) | 0% Tax-Exempt Export MWST (Archive Electronic eVV) |
| 🇲🇽 Mexico | ANAM Pedimento Clave A1 + CFDI | All Commercial (> $3k Formal) | SE Prior Export Permits | 0% Tasa Cero IVA (Art. 29 w/ CFDI Comercio Exterior 2.0) |
| 🇯🇵 Japan | NACCS Form C-5010 Permit | > ¥200,000 JPY | METI FEFTA Catch-All | 0% JCT Export Exemption (Retain Export Permit 7 Years) |
| 🇰🇷 South Korea | KCS UNI-PASS Form 38 | > 4,000,000 KRW Full | MOTIE / KOSTI Yestrade | 0% Zero-Rated VAT (Load within 30 days of KCS Permit) |
| 🇦🇺 Australia | ABF ICS Export Decl. (EDN) | > $2,000 AUD | DEC DSGL & DAFF EXDOC | 0% GST-Free Export (Exported within 60 days w/ EDN) |
| 🇨🇳 China | GACC 13-Digit Export + e-CIQ | All Commercial (> ¥5k Full) | MOFCOM Dual-Use Control | 0% Export VAT + 9%–13% STA Input VAT Rebate |
| 🇸🇬 Singapore | TradeNet Outward Permit (OUT) | > $1,000 SGD (Air) / All Sea | Strategic Goods Control (SGC) | 0% Zero-Rated GST (GST Act s.21(3) w/ OUT Permit) |
| 🇳🇿 New Zealand | NZ TSW Export Entry (JBMS) | > $1,000 NZD FOB | MFAT Strategic Goods & MPI | 0% Zero-Rated NZ GST (Exported within 28 days) |
| 🇦🇪🇸🇦 GCC-6 Union | Unified GCC Export Bayan | > 1,000 AED / SAR | EOCN Strategic Goods | 0% Zero-Rated Export VAT (Requires Customs Exit Cert.) |
| 🇹🇼 Taiwan | MOF CPT Form N5203 (G5) | > NT$50,000 TWD | TITA/BOFT SHTC High-Tech | 0% Business Tax on Exports (Verified via CPT G5) |
| 🇻🇳 Vietnam | GDVC VNACCS EDA / EDC | All Commercial Cargo | MOIT Decree 69/2018 | 0% Export VAT (Requires EDA + Bank Wire Receipt) |
| 🇮🇳 India | CBIC ICEGATE Shipping Bill | All Commercial (IEC + LEO) | DGFT SCOMET Screening | 0% IGST under LUT/Bond + RoDTEP / Drawback Credit |
| 🇧🇷 Brazil | Siscomex DU-E + NF-e (7101) | All Commercial (≤ $10k Simpl.) | SECEX / MCTI Dual-Use | 100% Export Tax Immunity (ICMS/IPI/PIS/COFINS Exempt) |
🛡️ Nightly 02:00 UTC Statutory Freshness & SHA-256 Schedule Verification Log (85,492 Tariff Lines Across 19 Hubs) Last Verified: 2026-10-18 02:21:02 UTC • Click to View Audit Receipt →
Every night at 02:00 UTC, the BorderSage Cryptographic Gate verifies all 19 Country Hubs (50 countries), live government tariff APIs, 85,492 compiled tariff schedule lines, 21 central-bank customs FX rates, and the U.S. Federal Register Executive Tariff Ledger.
| Hub | Primary Tariff Schedule / API Authority | Coverage & Verification Mode | Last Nightly Audit (UTC) |
|---|---|---|---|
| 🇺🇸 US | USITC Harmonized Tariff Schedule REST API & Federal Register | Live Column 1 General API + 11 Executive Orders | 2026-10-18 02:21:02 UTC |
| 🇮🇸 IS | Skatturinn Tollskrá (Tollskrárlyklar Innflutnings) | 9,442 Compiled 8-Digit Lines (SHA-256 Verified) | 2026-10-18 02:21:02 UTC |
| 🇬🇧 UK | GOV.UK Trade Tariff Open API v2 (HMRC CDS) | Live 10-Digit UK Global Tariff REST API | 2026-10-18 02:21:02 UTC |
| 🇪🇺 EU | European Commission DG TAXUD TARIC API (27 Member States) | Live Erga-Omnes CCT API + 27 National VAT Rates | 2026-10-18 02:21:02 UTC |
| 🇨🇦 CA | CBSA Customs Tariff OData API (MFN Treatment 002) | Live 10-Digit CBSA CARM OData API | 2026-10-18 02:21:02 UTC |
| 🇳🇴 NO | Tolletaten Open Data (tollavgiftssats.json TALL) | 7,440 Compiled 8-Digit Lines (SHA-256 Verified) | 2026-10-18 02:21:02 UTC |
| 🇨🇭 CH | Swiss BAZG Tares & 2024 Industrial Tariff Abolition Act | Statutory 0.00 CHF/100kg (Ch. 25-97) | 2026-10-18 02:21:02 UTC |
| 🇯🇵 JP | Japan Customs Statistical Code for Import (Apr 2026) | 8,325 Compiled 9-Digit Lines (SHA-256 Verified) | 2026-10-18 02:21:02 UTC |
| 🇦🇺 AU | Australian Border Force (ABF) Working Tariff Schedule 3 | Live Chapter 01-97 Schedule Parser + AUSFTA | 2026-10-18 02:21:02 UTC |
| 🇳🇿 NZ | New Zealand Customs Service Working Tariff Document | 7,119 Compiled 8-Digit Lines (SHA-256 Verified) | 2026-10-18 02:21:02 UTC |
| 🇸🇬 SG | Singapore Customs Act Free-Port Schedule & IRAS GST | Statutory 0% Free-Port Tariff + 9% MES GST | 2026-10-18 02:21:02 UTC |
| 🇲🇽 MX • 🇰🇷 KR • 🇨🇳 CN • 🇹🇼 TW • 🇻🇳 VN • 🇮🇳 IN • 🇧🇷 BR • 🇦🇪 GCC-6 | National MFN Schedules & WTO IDB / UNCTAD TRAINS Spine | 42,921 Compiled 6-Digit HS Subheadings (SHA-256 Verified) | 2026-10-18 02:21:02 UTC |
2. Blueprint Workflows: SKU Master Vault, Multi-Line Invoices & 12-Month Refund Audit
Switch between your pre-verified SKU catalog, multi-line commercial invoice proration, and historical refund auditing.
| SKU Code | Product & Corridor | Verified HS & Rates | Locked Interrogation Facts | Sign-Off | Status |
|---|
| # / SKU | Description & HS | FOB | Pro-Rata Frt | CIF | Duty+Rec | VAT/MPF | Status |
|---|
Separates unliquidated entries (<314 days - eligible for immediate ACE PSC / Skatturinn cash refund) from expired entries.
| Entry # | Product & Vector | Statutory Window | Paid | Correct | Refund Status |
|---|