Faroe Islands

Published on March 8, 2017

DISCLAIMER: USCIB makes every effort to keep information on this page up to date. Users are advised to consult with the local customs authorities of the country or territory in question to ensure accuracy and conformity with local laws. USCIB cannot be held liable for any incorrect or out-of-date information contained on this page.

Carnet Countries | Non-Carnet Countries

FAROE ISLANDS (FO)

Accepts ATA Carnets for:

Commercial Samples
Exhibitions and Fairs
Professional Equipment

Visit FAROE ISLANDS Customs at:
https://www.skat.dk/skat.aspx

Danish Chamber of Commerce

Borsen
Slotsholmsgade 1-3
DK-1217 Copenhagen K
Denmark

Tel: + 45 33 74 60 00
Fax: + 45 33 74 60 80

E-mail: jjj@danskerhverv.dk
WWW Site: http://www.danskerhverv.dk

Special Considerations

We are unaware of any specific requirements for Carnet use in Denmark.

Trade Shows

More Than 20,000 ATA Carnets for Temporary Exports Issued in United States in 2016

Published on January 9, 2017

New York, N.Y., January 10, 2017 – To date, the Dow Jones Industrial Average has only flirted with the elusive 20,000-point milestone. But another economic indicator – one that tends to forecast trends in U.S. exports – recently blew past the 20K mark and shows signs of continued growth. American companies and business executives used more than 20,000 ATA Carnets for the temporary export of various types of goods in 2016, according to the United States Council for International Business (USCIB), which administers and guarantees ATA Carnets in the United States.

The ATA Carnet, also known as the “merchandise passport,” is an international customs document honored by customs authorities in some 75 countries, which helps companies expedite temporary duty-free and tax-free import of goods for professional equipment, commercial samples and items for display at exhibitions and fairs. The worldwide ATA Carnet system is overseen by the World Customs Organization and the International Chamber of Commerce (ICC), for which USCIB serves as the American national committee.

“The 20,000 mark has been a longstanding goal for the ATA Carnet service,” said USCIB President and CEO Peter M. Robinson. “It was achieved following two very impressive growth years spearheaded by our Service Providers, Roanoke Trade and Boomerang Carnets. We believe that this milestone is a positive sign for continued growth in U.S. exports, since ATA Carnet usage by American firms often presages increased sales overseas.”

The ATA Carnet system has expanded in recent years, with Brazil joining last June as the country got set to host the Summer Olympics. Robinson said there are hopes that additional countries in Latin America will soon participate. Mexico and Chile have honored ATA Carnets for several years. USCIB plays an active role in the worldwide administration of the global system by virtue of its role as the U.S. affiliate of ICC. The United States is the third-largest user of ATA Carnets, following Germany and Switzerland.

Find out more about the services offered by USCIB to facilitate cross-border trade and investment at www.uscib.org.

Contact:
Jonathan Huneke, VP communications, USCIB
Tel: +1 212.703.5043, click here to e-mail

About USCIB:
USCIB promotes open markets, competitiveness and innovation, sustainable development and corporate responsibility, supported by international engagement and regulatory coherence. Its members include U.S.-based global companies and professional services firms from every sector of our economy, with operations in every region of the world. With a unique global network encompassing leading international business organizations, including ICC, USCIB provides business views to policy makers and regulatory authorities worldwide, and works to facilitate international trade and investment.

Value Added Tax Rates (VAT) By Country

Published on December 15, 2016

This page is for reference purposes only. While updated periodically, it should not be construed as an authoritative list of all applicable VAT rates. Visitors are encouraged to contact representatives of the country or territory in question for official rates.

Subscribe to the USCIB VAT Newsletter and we will email you when we update the VAT page.

Please note that the U.S does not have a national VAT or GST. The U.S does, however, have a Sales Tax that varies from state to state.

Countries A - H	Countries I - N	Countries P - W
ALBANIA	ICELAND	PAKISTAN
· VAT 20%	· VAT 24%	· GST 13-17%
· Duties 0-15%	· Duties 0-30% (avg. 3.6%)	· Duties 0-30%
	· Excise tax 7-40% (vehicles)

ALGERIA	INDIA	POLAND
· VAT 14-19%	· VAT 1-5%, 15%	· VAT 5-23%
· Duties 0-30%	· Duties 0-30%	· Duties 0-15% (avg. 4.2%)
· TSA ¹ (Luxuries) 20-110%	· Excise Taxes 8-24%
	· Educational CESS: 3%

ANDORRA	INDONESIA	PORTUGAL
· VAT 4.5%	· VAT 10%	· VAT 23%
· Duties 0-17%	· Duties 0-15%	· Duties 0-50%
	· GST 10-50% (on luxury goods)

ARUBA	IRELAND	PUERTO RICO (USA)
· VAT 2%	· VAT 23%	· VAT 11.5%
· Duties 0-12% (avg. 3%)	· Duties 0-48.5%	· Import Tax 0-7% (under review)

AUSTRALIA	ISLE OF MAN (United Kingdom)	REUNION ISLAND (France)
· GST ² 10%	· VAT 20%	· VAT 2.1-8.5%
· Duties 0-17.5%	· Duties 0-48.5%	· Duties 0-17%

AUSTRIA	ISRAEL	ROMANIA
· VAT 20%	· VAT 17%	· VAT 19%
· Duties 3.5-15% (avg. 3.5%)	· Duties 0.8-80%	· Duties 0-50% (avg. 20%)
	· Purchase Tax 5-90%
	· Linkage charge (CPI variance)

AZORES (Portugal)	ITALY	RUSSIA
· VAT 18%	· VAT 22%	· VAT 18%
· Import duties may apply	· Duties 0-17%	· Duties 5-20% (avg. 14%)
		· Excise Tax 20-570%

BALEARIC ISLANDS (See Spain)	JAPAN	SENEGAL
	· VAT 8%	· VAT 18%
	· Consumption Tax 5%	· Customs Duties 0-20%
		· Excise tax 0-50%

BELARUS	JERSEY (United Kingdom)	SERBIA
· VAT 20%	· GST 5%	· VAT 20%
· Duties 0-100% (avg. 7.8%)	· Duties 0-22%	· Duties 0-30% (avg. 9.4%)
		· Excise tax 5-70%

BELGIUM	KAZAKHSTAN	SINGAPORE
· VAT 21% Reduced 0%,6%,12%	· VAT 12%	· GST 7%
· Duties 3.5-15% (avg. 3.5%)	· Duties 6%	· Import Tax 0-1%
		· Vehicle tax 0-30%

BOSNIA & HERZEGOVINA	LATVIA	SLOVAKIA
· VAT 17%	· VAT 21%	· VAT 20%
· Duties 0-15%	· Duties 0-20%	· Duties 0-15% (avg. 4.2%)

BOTSWANA	LEBANON	SLOVENIA
· VAT 12%	· VAT 11%	· VAT 9.5-22%
· Duties 37.5% (65%, motor vehicle)	· Duties 0-70% (avg. 7.85%)	· Duties 0-48.5% (avg. 20%)
· Excise Tax 5-35% (luxury goods)

BRAZIL	LESOTHO (SACU)	SOUTH AFRICA
· VAT 7-18% (per state)	· VAT 15%	· VAT 15%
· Duties 10-35%	· Duties 0-45% (avg. 18.74%)	· Duties 0-40% (avg. 20%)
· COFIN Tax 13.57%		· Excise Tax 5-10% (incl. vehicles)
· IPI Tax 0-20%
· PIS Tax 2.62%

BULGARIA	LIECHTENSTEIN (Admin by Switz.)	SOUTH KOREA
· VAT 20%	· VAT 7.7%	· VAT 10%
· Duties 5-40%	· Duties 5-14%	· Duties 7.9% (avg.)
		· Excise tax 10-20%

CANADA	LITHUANIA	SPAIN
· GST 5%	· VAT 21%	· VAT 21%
· Duties 0-20%	· Duties 0-48.5% (avg. 20%)	· Duties 0-20% (avg. 4.2%)
	· Excise Tax 10-100%

CANARY ISLANDS (Spain)	LUXEMBOURG	SRI LANKA
· VAT 0%	· VAT 0-17%	· VAT 15%
· IGIC/AIEM ³ 7% (some imports)	· Duties 5-14%	· Duties 5-35%
		· Motor vehicles 25%

CEUTA (Spain)	MACAU, CHINA	ST. BARTHELEMY (France)
· VAT 0%	· VAT 0%	· VAT 2.1-8.5%
· IPSI ⁴ 3% (some imports)	· Consumption tax 0%
	· Motor Vehicle tax 10-55%

CHILE	MACEDONIA	ST. MARTIN (French side)
· VAT 19%	· VAT 18%	· VAT 5%
· Duties 6-16.5%	· Duties 0-30%, average 14.5%
· Luxury Tax 50-85%	· Excise Tax 5-62%

CHINA	MADAGASCAR	ST. PIERRE ( France)
· VAT 17%	· VAT 20%	· VAT 0%
· Duties 0-35% (motor vehicles 34.2%)	· Duties 5-20%	· Duties 0-5%
· Consumption Tax 5-10%

CHINESE TAIPEI	MADEIRA (Portugal)	SWAZILAND (SACU)
· VAT 5%	· VAT 22%	· Sales tax (VAT) 15%
· Duties 0-30% (avg. 6.52%)	· Duties 0-17% (avg. 10%)	· Duties 0-40%

CORSICA (France)	MALAYSIA	SWEDEN
· VAT 20%	· SST (VAT) 5-10%	· VAT 25%
	· GST 0%	· Duties 2-14% (avg. 4.2%)
	· Duties 6.1%

COTE D’ IVOIRE	MALTA	SWITZERLAND
· VAT 18, 20%	· VAT 18%	· VAT 8%
· Duties 0-35%	· Duties 0-48% (Avg. 20%)	· Duties 3.2% (avg.)
		· Statistical/Environmental Tax 3% (Co2 Emissions)

CROATIA	MARTINIQUE	TAHITI (France)
· VAT 5-25%	· VAT 2.1, 8.5%	· VAT 16%
· Duties 0-48%
· Motor Vehicles Tax 0- 48%

CURACAO	MAURITIUS	TASMANIA (Australia)
· VAT 6-9%	· VAT 15%	· GST 10%
· Excise duties 6%	· Duties 0-80%	· Duties 0-17.5%

CYPRUS	MAYOTTE (France)	THAILAND
· VAT 19%	· VAT 0%	· VAT 7%
· Duties 0-17%	· Import duties may apply	· Duties 0-80%
		· Excise Tax 25-80% (luxury goods)

CZECH REPUBLIC	MELILLA (Spain)	TUNISIA
· VAT 10, 15, 21%	· VAT 0%	· VAT 19%
· Duties 0-20% (avg.)	· IPSI 05-10% (some imports)	· Duties 10-43% (avg. 34%, reduction to 25% considered)
		· Luxury Tax 10-700%
		· Customs Formality Fee 3%

DENMARK	MEXICO	TÜRKIYE
· VAT 25%	· IVA ⁵ 16%	· VAT 18%
· Duties 5-14%	· Duties 0-140.4% (avg. 13.97%)	· Duties 0-20% (avg. 5%)
		· Consumption Tax 7-40% (some luxury items & motor vehicles)

ESTONIA	MIQUELON (France)	TURKS & CAICOS
· VAT 20%	· VAT 0%	· Duties 0-45% (vehicles highest)
· Duties 0-17% (avg. 5%)	· Duties 0-5%	· Customs surcharge 10%


FAROE ISLANDS (Denmark)	MOLDOVA	United Arab Emirates
· VAT 25%	· VAT 20%, reduced rate 8%	· VAT 5%
· Duties 0-25%		· Duties 0-100% (avg. 4.61%)
		· Motor Vehicles & Boats 5%

FINLAND	MONACO (Admin by France)	UKRAINE
· VAT 24%	· VAT 20%	· VAT 20%
· Duties 0-35%	· Duties 0-17%	· Duties 0-60 (avg. 10%)
		· Excise tax 0-300% (vehicles and jewelry included)

FRANCE	MONGOLIA	UNITED KINGDOM
· VAT 20%	· VAT 10%	· VAT 20%
· Duties 5-17%	· General import tariff 5%	· Duties 0-15% (avg. 4.2%)

GERMANY	MONTENEGRO	VIETNAM
· VAT 19%	· VAT 19%	· VAT 0% - 15%
· Duties 5-17%	· Duties 5% (avg.)	· Excise tax - SST 7% - 75% (includes automobiles, aircraft)

GIBRALTAR	MOROCCO	WALLIS & FUTUNA (France)
· Duties 12% (avg.	· VAT 20%	· VAT 2-6%
· Vehicles 25-30%	· Duties 2.5-200% (avg. 10%)

GREECE	NAMIBIA (SACU)
· VAT 24%	· VAT 15%
· Duties 0-17% (vehicles higher)	· Duties 0-85%

GUADELOUPE (France)	NETHERLANDS
· VAT 2.1, 8.5%	· VAT 21%
	· Duties 5-20% (avg. 3.5%)

GUERNSEY (United Kingdom)	NEW CALEDONIA (France)
· VAT 0%	· GTC (VAT) 3-22%
· Duties 0-22%	· TBI ⁶ 5%
	· Duties 0-20%

HONG KONG	NEW ZEALAND
· Registration Tax 35-100% (motor vehicles)	· GST 15%
· GST 0%	· Duties 0-15%

HUNGARY	NORWAY
· VAT 27%	· VAT 25%
· Duties 0-60% (8% avg.)	· Duties 0-8%
· Excise Tax 10-35% (luxury goods)	· Vehicles 10-60%

(1) TSA – Tax Specific Additional
(2) GST – Goods and services tax
(3) IGIC – General indirect tax of the Canary Islands
(4) IPSI – General indirect tax (Ceuta & Melilla)
(5) IVA – Value added tax (Mexico)
(6) TBI – Import tax (New Caledonia)
(7) SST – Special Sales tax (Vietnam)

Brazil Set to Accept ATA Carnets, “Merchandise Passports”

Published on July 7, 2016

New York, N.Y., July 7, 2016 – The United States Council for International Business (USCIB) welcomed the news that Brazil has begun accepting ATA Carnets as of June 28. ATA Carnets are international customs documents that allow goods to temporarily enter signatory countries tax- and duty-free.

Brazil has become the 75^th member to join the ATA Carnet system, which was founded in 1961 by the World Customs Organization to encourage global trade by reducing barriers caused by national customs regulations. Also known as “Merchandise Passports,” Carnets allow for temporary duty-free imports of goods generally qualified for use in trade shows or as commercial samples and professional equipment. At present, Brazil is accepting Carnets for trade shows and professional equipment. The Confederação Nacional da Indústria (National Confederation of Industry) has become Brazil’s national guaranteeing association for the Carnet system.

“This is fantastic news,” said USCIB President and CEO Peter Robinson. “Brazil is one of America’s largest trade partners, and we are delighted to welcome Brazil as the newest member of the ATA Carnet family. We look forward to working with CNI as our counterpart national guaranteeing association in Brazil to further expand trade between our countries.”

USCIB administers the Carnet system in the United States under a set of conditions established by the World Chambers Federation, a division of the International Chamber of Commerce. Find out more about the services offered by USCIB to facilitate cross-border trade and investment at www.uscib.org.

USCIB Statement on Impact of Brexit Vote on ATA Carnet

Published on June 27, 2016

Last week’s UK vote to leave the European Union has spurred many questions regarding the country’s future trade and treaty commitments, including the ATA Carnet system for temporary imports. At this time, the UK remains a member of the EU, and the process for leaving the bloc has not yet begun. We have no indication of any changes affecting the use of ATA Carnets in the UK, or in the EU as a whole, for the foreseeable future.

The earliest Brexit could take effect is two years after a treaty mechanism has been triggered. The latter part of 2018 is considered the most likely date at the moment.

“In the meantime members of the chain can continue to issue ATA Carnets for the UK as part of the EU in exactly the same way as they do now. The UK will continue issuing exactly as present as well.” said Peter Bishop, deputy chief executive of the London Chamber of Commerce and Industry.

As the U.S. National Guaranteeing Association for the global ATA Carnet system, USCIB is monitoring the situation closely, working with ICC and affected parties including our ATA Carnet Service Providers. We will provide updates as new information becomes available.

World Trade Week NYC Celebrates the Big Apple’s Export Success Stories

Published on May 23, 2016

At the May 16 World Trade Week NYC kickoff awards breakfast, Lucy Ambrosino of the Port Authority of New York and New Jersey (speaking) and USCIB’s Cynthia Duncan (at right) were honored for their contributions to the annual World Trade Week NYC celebrations over the past 10-plus years. Joe Schoonmaker (left), chair of the New York District Export Council, presented the awards.

The third week of each May, in cities across the country, business groups and the trade community come together to celebrate World Trade Week and our common cause of promoting and facilitating international trade in the U.S. economy. As in years past, USCIB joined with others in the New York metropolitan area to organize World Trade Week NYC. The week got off with a bang at the International Trade Awards Breakfast, held on the campus of Baruch College.

Co-chaired by Molly Campbell, port director with the Port Authority of New York and New Jersey, and Chuck Ludmer, principal with Cohn Reznick, the breakfast saw awards presented to a diverse array of local businesses, many experiencing their first flush of export success, and to individuals who have gone above and beyond in their commitment to global trade.

Among the latter were USCIB’s Cynthia Duncan, who for many years headed our ATA Carnet Service and served as a member of the New York District Export Council. Duncan was honored along with Lucy Ambrosino of the Port Authority with the World Trade Week NYC/NY DEC Appreciation Award. Both women have been instrumental in organizing highly successful World Trade Week celebrations for more than a decade.

The awards breakfast featured remarks by Under Secretary of Commerce Stefan Selig as well as Maria Torres-Springer, president of New York City Economic Development Corporation. For a full list of award winners and information on other World Trade Week NYC events, visit www.worldtradeweeknyc.org.

USCIB Receives President’s Award for Exporting Excellence

Published on May 23, 2016

L-R: U.S. Secretary of Commerce Penny Pritzker and Derek Leite, USCIB’s director of Trade Services

On May 16, USCIB was recognized by the U.S. Department of Commerce as one of 123 organizations to receive the President’s “E” Award for exporting excellence during a ceremony in Washington, D.C.. The President’s “E” Award is the highest recognition any U.S. entity can receive for making a significant contribution to the expansion of U.S. exports.

Secretary of Commerce Penny Pritzker honored USCIB during the ceremony for our work as an advocate of open markets and promoter of U.S. exports. Derek Leite, USCIB’s director of Trade Services, was on hand to receive the honors.

“USCIB has demonstrated a sustained commitment to export expansion,” said Secretary Pritzker in her congratulatory letter to the organization. “The “E” Awards Committee was very impressed with USCIB’s dedication to promoting international trade. The organization’s innovative work to implement the ATA Carnet was also particularly notable. USCIB’s achievements have undoubtedly contributed to national export expansion efforts that support the U.S. economy and create American jobs.”

In addition to USCIB’s policy work promoting growth, jobs and open markets, USCIB is the National Guaranteeing Association for the ATA Carnet, a customs document under which merchandise can be temporarily imported duty-free into the United States and many other countries. USCIB also offers a number of services designed to facilitate cross-border trade and investment. Learn more about USCIB’s Trade Services.

“This is a period of expanding use of ATA Carnets by U.S. companies,” said Leite at the award ceremony. “This spurs U.S. exports worldwide, and helps to smooth the flow of global commerce. We would like to thank our ATA Carnet issuing providers, Boomerang Carnets and Roanoke Trade, for their persistent efforts to help grow ATA Carnet usage in the United States and around the world.”

Read the press release by the U.S. Department of Commerce

USCIB Recognized with Presidential-Level Export Award

Published on May 13, 2016

New York-based United States Council for International Business honored as one of 123 companies nationwide for success in exporting and export service

This press release was issued by the U.S. Department of Commerce

New York, N.Y., May 16, 2016 – United States Council for International Business (USCIB) was recognized today as one of 123 companies and organizations to receive the President’s “E” Award for exporting excellence during a ceremony in Washington, D.C..

Honoring USCIB was Secretary of Commerce Penny Pritzker for their work as an advocate of open markets and promoter of U.S. exports. Derek Leite, USCIB’s director of Trade Services, was on hand to receive the honors from the Secretary.

“USCIB has demonstrated a sustained commitment to export expansion,” said Secretary Pritzker in her congratulatory letter to the company. “The “E” Awards Committee was very impressed with USCIB’s dedication to promoting international trade. The organization’s innovative work to implement the ATA Carnet was also particularly notable. USCIB’s achievements have undoubtedly contributed to national export expansion efforts that support the U.S. economy and create American jobs.”

The President’s “E” Award is the highest recognition any U.S. entity can receive for making a significant contribution to the expansion of U.S. exports.

“This is a period of expanding use of ATA Carnets by U.S. companies,” said Leite. “This spurs U.S. exports worldwide, and helps to smooth the flow of global commerce. We would like to thank our ATA Carnet issuing providers, Boomerang Carnets and Roanoke Trade, for their persistent efforts to help grow ATA Carnet usage in the United States and around the world.”

Carmela Mammas, director of the U.S. Commercial Service New York, said this type of recognition highlights how hard businesses and organizations in The Empire State are working to be successful in a globalized economy.

“Congratulations to the United States Council for International Business on their well-deserved “E” Award,” said Mammas. “USCIB has played a crucial role in strengthening and growing our economy by providing export promotion services to the business community. They should be proud of this extraordinary achievement.”

The “E” Award ceremony is one of the highlights of World Trade Month, a month-long celebration of the benefits that U.S. exports bring to national, state, and local economies through job creation and growth.

Contact:
Jonathan Huneke, VP communications, USCIB
+1 212.703.5043 or jhuneke@uscib.org

Saipan

Published on May 4, 2016

Carnet Countries | Non-Carnet Countries

Saipan

Saipan is a protectorate of United States. Their Customs is not administered by US Customs and Border Protection. We do not guarantee Carnets for Saipan. Contact Saipan local customs office before obtaining an ATA Carnet.

For further information, contact Saipan Port of Entry at: (670) 288-0026 and visit https://www.cbp.gov/contact/ports/saipan-cnmi.

Madeira

Published on May 4, 2016

Carnet Countries | Non-Carnet Countries

Madeira

Accepts ATA Carnets for:

Commercial Samples
Exhibitions and Fairs
Professional Equipment

Visit MADEIRA Customs at: http://www.dgaiec.min-financas.pt/pt

Camara de Comercio e Industria Portuguesa

Palácio do Comércio
Rua das Portas de Santo Antão 89
1169-022 Lisboa, Portugal

Tel: (351-21) 322.4065
Fax: (351-21) 322.4052

E-mail: fsf@port-chambers.com

WWW Site: http://www.ccip.pt/

Special Considerations

We are unaware of specific requirements for Carnet use in Norway.

Trade Shows

WP ID: 22753 - Doc ID: 0
WP ID: 22006 - Doc ID: 0
WP ID: 1291 - Doc ID: 1676
WP ID: 20466 - Doc ID: 0
WP ID: 20403 - Doc ID: 0
WP ID: 20122 - Doc ID: 0
WP ID: 20105 - Doc ID: 0
WP ID: 20046 - Doc ID: 0
WP ID: 19868 - Doc ID: 0
WP ID: 19862 - Doc ID: 0

FAROE ISLANDS (FO)

Danish Chamber of Commerce

Special Considerations

Trade Shows

ALBANIA

ICELAND

PAKISTAN

ALGERIA

INDIA

POLAND

ANDORRA

INDONESIA

PORTUGAL

ARUBA

IRELAND

PUERTO RICO (USA)

AUSTRALIA

ISLE OF MAN (United Kingdom)

REUNION ISLAND (France)

AUSTRIA

ISRAEL

ROMANIA

AZORES (Portugal)

ITALY

RUSSIA

BALEARIC ISLANDS (See Spain)

JAPAN

SENEGAL

BELARUS

JERSEY (United Kingdom)

SERBIA

BELGIUM

KAZAKHSTAN

SINGAPORE

BOSNIA & HERZEGOVINA

LATVIA

SLOVAKIA

BOTSWANA

LEBANON

SLOVENIA

BRAZIL

LESOTHO (SACU)

SOUTH AFRICA

BULGARIA

LIECHTENSTEIN (Admin by Switz.)

SOUTH KOREA

CANADA

LITHUANIA

SPAIN

CANARY ISLANDS (Spain)

LUXEMBOURG

SRI LANKA

CEUTA (Spain)

MACAU, CHINA

ST. BARTHELEMY (France)

CHILE

MACEDONIA

ST. MARTIN (French side)

CHINA

MADAGASCAR

ST. PIERRE ( France)

CHINESE TAIPEI

MADEIRA (Portugal)

SWAZILAND (SACU)

CORSICA (France)

MALAYSIA

SWEDEN

COTE D’ IVOIRE

MALTA

SWITZERLAND

CROATIA

MARTINIQUE

TAHITI (France)

CURACAO

MAURITIUS

TASMANIA (Australia)

CYPRUS

MAYOTTE (France)

THAILAND

CZECH REPUBLIC