Server import duty and VAT by country (2026): 32 countries, China-origin servers
What a buyer pays at the border when importing rack servers made in China, country by country. Rates were checked against official tariffs and tax authorities in September 2026. The last column shows total border taxes on a $20,000 order shipped by air, as a share of the equipment price.
How to read the tables
Rack servers are classified under HS 8471.50 ("processing units"). US Customs confirmed this for a Dell PowerEdge R7625 in ruling N360000 (April 2026). Most countries that signed the WTO Information Technology Agreement charge 0% duty on this heading, so the border cost is usually VAT or GST alone.
The "taxes on a $20,000 order" column adds duty, percentage fees and VAT for an air shipment with typical freight. It leaves out small fixed clearance fees and broker charges. VAT-registered businesses usually recover import VAT, so the real cost to a B2B buyer is often lower than the cash paid at the border.
European Union
| Country | Customs duty | Import VAT / GST | Taxes on $20k order | Confidence |
|---|---|---|---|---|
| Germany | 0% customs duty on servers (HS 8471.50) in the EU | 19% German import VAT (Einfuhrumsatzsteuer) | 20.4% | high |
| France | 0% customs duty on servers (HS 8471.50) in the EU | 20% French import VAT (TVA) | 21.5% | high |
| Netherlands | 0% customs duty on servers (HS 8471.50) in the EU | 21% Dutch import VAT (BTW) | 22.6% | high |
| Poland | 0% customs duty on servers (HS 8471.50) in the EU | 23% Polish import VAT (VAT) | 24.7% | high |
| Italy | 0% customs duty on servers (HS 8471.50) in the EU | 22% Italian import VAT (IVA) | 23.7% | high |
| Spain | 0% customs duty on servers (HS 8471.50) in the EU | 21% Spanish import VAT (IVA) | 22.6% | high |
| Sweden | 0% customs duty on servers (HS 8471.50) in the EU | 25% Swedish import VAT (moms) | 26.9% | high |
| Ireland | 0% customs duty on servers (HS 8471.50) in the EU | 23% Irish import VAT | 24.7% | high |
| Estonia | 0% customs duty on servers (HS 8471.50) in the EU | 24% Estonian import VAT (käibemaks) | 25.8% | high |
| Latvia | 0% customs duty on servers (HS 8471.50) in the EU | 21% Latvian import VAT (PVN) | 22.6% | high |
| Lithuania | 0% customs duty on servers (HS 8471.50) in the EU | 21% Lithuanian import VAT (PVM) | 22.6% | high |
Europe outside the EU
| Country | Customs duty | Import VAT / GST | Taxes on $20k order | Confidence |
|---|---|---|---|---|
| United Kingdom | 0% duty on servers (UK Global Tariff) | 20% UK import VAT | 21.5% | high |
| Moldova | 0% duty; 0.4% customs procedure fee (max EUR 1,800) | 20% import VAT | 21.9% | high |
| Georgia | 0% duty on servers | 18% import VAT | 19.4% | high |
Central Asia and the Caucasus
| Country | Customs duty | Import VAT / GST | Taxes on $20k order | Confidence |
|---|---|---|---|---|
| Armenia | 0% duty (EAEU common tariff) | 20% import VAT | 21.5% | high |
| Azerbaijan | 5% customs duty on servers | 18% import VAT | 25.7% | medium |
| Kazakhstan | 0% duty (EAEU common tariff) | 16% import VAT (from 2026) | 17.2% | high |
| Kyrgyzstan | 0% duty (EAEU); 0.4% customs fee | 12% import VAT | 13.4% | medium |
| Uzbekistan | 0% duty on servers | 12% import VAT | 12.9% | high |
| Tajikistan | 0% duty on servers | 14% import VAT (13% from 2027) | 15.1% | medium |
| Turkmenistan | 0% duty; 0.2% customs fee | 15% import VAT | 16.4% | low |
North America
| Country | Customs duty | Import VAT / GST | Taxes on $20k order | Confidence |
|---|---|---|---|---|
| United States | 25% Section 301 tariff on China-origin servers (HTS 8471.50), plus MPF | No import VAT | 25.3% | high |
| Canada | 0% duty; no China surtax on servers | 5% federal GST | 5% | high |
Latin America
| Country | Customs duty | Import VAT / GST | Taxes on $20k order | Confidence |
|---|---|---|---|---|
| Mexico | 0% duty (IGI exempt); 0.8% DTA customs fee | 16% IVA | 18.2% | high |
| Brazil | II 16-25% by unit value (raised Feb-Mar 2026) | IPI + PIS/COFINS + ICMS | 82.8% | high |
| Chile | 0% duty with the Chile-China FTA certificate (Form F) | 19% IVA | 20.4% | medium |
Middle East
| Country | Customs duty | Import VAT / GST | Taxes on $20k order | Confidence |
|---|---|---|---|---|
| United Arab Emirates | 0% duty on servers (GCC tariff) | 5% VAT | 5.4% | high |
Africa
| Country | Customs duty | Import VAT / GST | Taxes on $20k order | Confidence |
|---|---|---|---|---|
| South Africa | 0% duty on servers (SARS tariff) | 15% VAT on FOB value + 10% | 16.5% | high |
| Nigeria | 5% duty + 7% surcharge on duty + ETLS 0.5% + CISS 1% | 7.5% VAT | 16% | medium |
| Kenya | 0% duty (EAC CET) + IDF 2.5% + RDL 2% | 16% VAT | 22% | high |
| Egypt | 0% duty on servers (ITA) | 14% VAT | 15.1% | medium |
| Morocco | 2.5% duty + 0.25% TPI | 20% VAT | 25% | medium |
What stands out
A few countries break the "0% duty, VAT only" pattern, and they are the ones where quotes most often go wrong.
- United States: base duty is 0%, but the Section 301 tariff adds 25% on China-origin servers, plus the Merchandise Processing Fee. There is no import VAT.
- Brazil: import duty of 16-25% by unit value (raised in February-March 2026) with IPI, PIS/COFINS and ICMS stacked on top, about 77% of customs value in the lowest bracket. Refurbished servers need a non-automatic import licence.
- Gulf states: servers enter the UAE, Saudi Arabia and Qatar at 0% duty under the GCC common tariff; the 5% general rate does not apply to this heading.
- Chile and Uzbekistan: the low rate depends on a certificate of origin. Chile needs Form F under its FTA with China; Uzbekistan has added about 5% duty on goods without one since February 2026.
- Nigeria, Kenya and Morocco: VAT alone understates the cost because of levies such as ETLS, CISS, IDF, RDL and TPI.
常见问题
What is the import duty on servers from China?
In most of the 32 countries covered here it is 0%, because servers (HS 8471.50) fall under the WTO Information Technology Agreement. The main exceptions are the United States (25% Section 301 tariff on China-origin goods), Brazil (16-25%), Nigeria (5%), Azerbaijan (5%) and Morocco (2.5%).
Do I pay VAT when importing servers into the EU?
Yes. Duty is 0%, but import VAT at the national rate applies, from 19% in Germany to 25% in Sweden. VAT-registered businesses normally recover it through their VAT return.
How can I estimate the total landed cost for my order?
Use the import cost calculator: pick the destination country and order value. It assumes air freight, since every order ships by air, and uses the same verified rates as these tables and shows duty, fees and VAT separately.
资料来源
- Germany: ec.europa.eu
- Germany: trade-tariff.service.gov.uk
- France: ec.europa.eu
- France: trade-tariff.service.gov.uk
- Netherlands: ec.europa.eu
- Netherlands: trade-tariff.service.gov.uk
- Poland: ec.europa.eu
- Poland: trade-tariff.service.gov.uk
- Italy: ec.europa.eu
- Italy: trade-tariff.service.gov.uk
- Spain: ec.europa.eu
- Spain: trade-tariff.service.gov.uk
- Sweden: ec.europa.eu
- Sweden: trade-tariff.service.gov.uk
- Ireland: ec.europa.eu
- Ireland: trade-tariff.service.gov.uk
- Estonia: ec.europa.eu
- Estonia: trade-tariff.service.gov.uk
- Latvia: ec.europa.eu
- Latvia: trade-tariff.service.gov.uk
- Lithuania: ec.europa.eu
- Lithuania: trade-tariff.service.gov.uk
- United Kingdom: trade-tariff.service.gov.uk
- United Kingdom: gov.uk
- Moldova: trade.gov.md
- Moldova: trade.gov.md
- Georgia: trade.gov
- Georgia: georgiacb.com
- Armenia: taxsummaries.pwc.com
- Armenia: alta.ru
- Azerbaijan: taxsummaries.pwc.com
- Azerbaijan: wits.worldbank.org
- Kazakhstan: taxsummaries.pwc.com
- Kazakhstan: vatcalc.com
- Kyrgyzstan: alta.ru
- Kyrgyzstan: alta.ru
- Uzbekistan: lex.uz
- Uzbekistan: lex.uz
- Tajikistan: andoz.tj
- Tajikistan: vatcalc.com
- Turkmenistan: customs.gov.tm
- Turkmenistan: customs.gov.tm
- United States: hts.usitc.gov
- United States: rulings.cbp.gov
- Canada: cbsa-asfc.gc.ca
- Canada: laws-lois.justice.gc.ca
- Mexico: diputados.gob.mx
- Mexico: dof.gob.mx
- Brazil: gov.br
- Brazil: gov.br
- Chile: aduana.cl
- Chile: aduana.cl
- South Africa: sars.gov.za
- South Africa: sars.gov.za
- Nigeria: wits.worldbank.org
- Nigeria: taxsummaries.pwc.com
- Kenya: kra.go.ke
- Kenya: kra.go.ke
- Egypt: wto.org
- Egypt: wits.worldbank.org
- Morocco: wits.worldbank.org
- Morocco: wto.org
- United Arab Emirates: wits.worldbank.org
- United Arab Emirates: wto.org