The world’s leading coffee importing countries/regions (United
States, Canada, European Union and Japan) do not levy any import duties on
green coffee imports. The US and Canada also do not levy import duties on
processed coffee (roasted, soluble). The Russian
Federation no longer levies any general import tariff on green coffee imports
but roasted coffee imports are rated at 10% with a minimum of € 0.20
per kg.
European Union Member Countries apply
different import regimes for processed coffee, depending on an individual
producing country’s status in terms of the Generalised System of Preferences or
GSP*, Economic Partnership Agreements or EPA’s, or Bilateral Trade Agreements.
For information on selected individual import country regimes visit www.ecf-coffee.org and look for their 2009
Annual Report under Publications.
Alternatively visit http://www.exporthelp.europa.eu/index_en.html
VAT or Value Added Tax is levied
on both roasted and soluble coffee sales by most European countries with the
percentage ranging from 5.5% in France to 25% in Denmark. Of course these
are internal taxes and do not directly concern exporters but it is nevertheless
useful to know. Excise duties are also levied by Belgium, Denmark, Germany,
Latvia and Romania. For a full list see the ECF 2009
Annual Report as well.
Japan and Switzerland
Tariffs on
processed coffee in Japan and Switzerland
|
Country/Area
|
Roasted
|
Decaffeinated, roasted
|
Soluble
|
Japan
|
20%
general
|
20%
general
|
12.3%
general
|
12%
WTO
|
12%
WTO
|
8.8% WTO
|
10%
GSP or 0% LDC
|
10%
GSP or 0% LDC
|
9.0% GSP
|
Switzerland **
|
0.69
CHF/kg MFN
|
0.69
CHF/kg MFN
|
1.82 CHF/kg MFN
|
|
0.47
CHF/kg GSP
|
0.47
CHF/kg GSP
|
1.27 CHF/kg GSP
|
|
0%
LDC
|
0%
LDC
|
0% LDC
|
NB: ICO Document ICC 105-7 Rev 1 provides information on
Import duties and VAT cum Excise duties in numerous importing countries. The
same document also provides details of taxes (export and import) levied on
coffee in a large number of producing countries.
*GSP – the Generalised System of Preferences is a
specific additional measure aimed at the lowering of tariffs for imports from
developing countries. It formally exempts WTO member countries from MFN for the
purpose of lowering tariffs for developing countries, without also doing so for
developed countries. The preferential GSP tariff rates are beneficial but still
present a barrier in the majority of coffee importing countries.. LDC stands
for Least Developed Country