Standard VAT 16.5%; zero-rated/exemptions for some goods
Certified antiques may be exempt/reduced rate
Higher for luxury vehicles
Exemptions for government/defense use
Duty/VAT on all imports; no de minimis
Most electronics at standard rate
High duty on luxury items
Exemptions for investment/infrastructure
Many medical devices duty-free/reduced rate
Biosecurity applies; some foods zero-rated
Many medicines duty-free/reduced rate