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.

Johnny Wang · Systems engineer · Updated September 24, 2026 · 8 min read

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.

Frequently asked questions

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.

Sources

Johnny Wang

Systems engineer at Qingzhi Computer

Specs and ships enterprise and GPU servers from our Hangzhou warehouse. These guides come from real orders and burn-in benches, not spec sheets.

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