{
  "generated_at": "2026-05-29T16:55:38.683Z",
  "jurisdiction_count": 20,
  "jurisdictions": [
    {
      "code": "AU",
      "name": "Australia",
      "region": "Oceania",
      "rules": {
        "notes": "GST 10%. Duty exemption AUD 1000. GST applies to all imported goods regardless of value (collected at point of sale for ≤AUD 1000). Tobacco/alcohol have lower thresholds.",
        "currency": "AUD",
        "tax_model": "GST",
        "confidence": 4,
        "updated_at": "2026-01-21T15:40:18.315041+00:00",
        "last_verified_at": "2024-01-15T00:00:00+00:00",
        "includes_shipping": true,
        "vat_rate_standard": 10,
        "tax_de_minimis_value": 0,
        "duty_de_minimis_value": 1000
      }
    },
    {
      "code": "BR",
      "name": "Brazil",
      "region": "South America",
      "rules": {
        "notes": "Complex tax system: ICMS (state), IPI (federal), PIS/COFINS. De minimis USD 50 for personal imports. Remessa Conforme program allows simplified taxation. High cumulative rates (60%+ common).",
        "currency": "USD",
        "tax_model": "VAT",
        "confidence": 3,
        "updated_at": "2026-01-21T15:40:18.315041+00:00",
        "last_verified_at": "2024-01-15T00:00:00+00:00",
        "includes_shipping": true,
        "vat_rate_standard": null,
        "tax_de_minimis_value": 50,
        "duty_de_minimis_value": 50
      }
    },
    {
      "code": "CA",
      "name": "Canada",
      "region": "North America",
      "rules": {
        "notes": "Federal GST 5%. De minimis CAD 20 for both duty and taxes. Provincial sales taxes (PST/HST) vary: ON 13% HST, QC 9.975% QST, BC 7% PST, AB 0%. CUSMA may affect US shipments.",
        "currency": "CAD",
        "tax_model": "GST",
        "confidence": 4,
        "updated_at": "2026-01-21T15:40:18.315041+00:00",
        "last_verified_at": "2024-01-15T00:00:00+00:00",
        "includes_shipping": true,
        "vat_rate_standard": 5,
        "tax_de_minimis_value": 20,
        "duty_de_minimis_value": 20
      }
    },
    {
      "code": "EU",
      "name": "European Union",
      "region": "Europe",
      "rules": {
        "notes": "EU-wide: duty exemption €150, VAT exemption removed July 2021 (VAT due from first euro). Individual member states may have specific rules. See member states for details.",
        "currency": "EUR",
        "tax_model": "VAT",
        "confidence": 4,
        "updated_at": "2026-01-21T16:42:04.718409+00:00",
        "last_verified_at": "2026-01-21T16:42:04.353+00:00",
        "includes_shipping": false,
        "vat_rate_standard": null,
        "tax_de_minimis_value": 0,
        "duty_de_minimis_value": 150
      }
    },
    {
      "code": "FR",
      "name": "France",
      "region": "Europe",
      "rules": {
        "notes": "Standard VAT 20%, reduced rates 10%, 5.5%, 2.1%. Duty exemption €150, no VAT exemption.",
        "currency": "EUR",
        "tax_model": "VAT",
        "confidence": 4,
        "updated_at": "2026-01-21T15:40:18.315041+00:00",
        "last_verified_at": "2024-01-15T00:00:00+00:00",
        "includes_shipping": false,
        "vat_rate_standard": 20,
        "tax_de_minimis_value": 0,
        "duty_de_minimis_value": 150
      }
    },
    {
      "code": "DE",
      "name": "Germany",
      "region": "Europe",
      "rules": {
        "notes": "Standard VAT 19%, reduced rate 7%. Duty exemption €150, no VAT exemption (IOSS applies).",
        "currency": "EUR",
        "tax_model": "VAT",
        "confidence": 4,
        "updated_at": "2026-01-21T15:40:18.315041+00:00",
        "last_verified_at": "2024-01-15T00:00:00+00:00",
        "includes_shipping": false,
        "vat_rate_standard": 19,
        "tax_de_minimis_value": 0,
        "duty_de_minimis_value": 150
      }
    },
    {
      "code": "IN",
      "name": "India",
      "region": "Asia",
      "rules": {
        "notes": "GST rates: 0%, 5%, 12%, 18%, 28% depending on goods (18% most common). No general de minimis; duties and IGST apply from first rupee. Gift exemption up to INR 5000.",
        "currency": "INR",
        "tax_model": "GST",
        "confidence": 3,
        "updated_at": "2026-01-21T15:40:18.315041+00:00",
        "last_verified_at": "2024-01-15T00:00:00+00:00",
        "includes_shipping": true,
        "vat_rate_standard": 18,
        "tax_de_minimis_value": null,
        "duty_de_minimis_value": null
      }
    },
    {
      "code": "IE",
      "name": "Ireland",
      "region": "Europe",
      "rules": {
        "notes": "Standard VAT 23%, reduced rates 13.5%, 9%, 4.8%, 0%. Duty exemption €150, no VAT exemption.",
        "currency": "EUR",
        "tax_model": "VAT",
        "confidence": 4,
        "updated_at": "2026-01-21T15:40:18.315041+00:00",
        "last_verified_at": "2024-01-15T00:00:00+00:00",
        "includes_shipping": false,
        "vat_rate_standard": 23,
        "tax_de_minimis_value": 0,
        "duty_de_minimis_value": 150
      }
    },
    {
      "code": "IT",
      "name": "Italy",
      "region": "Europe",
      "rules": {
        "notes": "Standard VAT 22%, reduced rates 10%, 5%, 4%. Duty exemption €150, no VAT exemption.",
        "currency": "EUR",
        "tax_model": "VAT",
        "confidence": 4,
        "updated_at": "2026-01-21T15:40:18.315041+00:00",
        "last_verified_at": "2024-01-15T00:00:00+00:00",
        "includes_shipping": false,
        "vat_rate_standard": 22,
        "tax_de_minimis_value": 0,
        "duty_de_minimis_value": 150
      }
    },
    {
      "code": "JP",
      "name": "Japan",
      "region": "Asia",
      "rules": {
        "notes": "Consumption tax 10% (standard), 8% (reduced for food). De minimis ¥10,000 (~USD 67) for both duty and consumption tax. Personal gifts may qualify for ¥200,000 exemption.",
        "currency": "JPY",
        "tax_model": "VAT",
        "confidence": 3,
        "updated_at": "2026-01-21T15:40:18.315041+00:00",
        "last_verified_at": "2024-01-15T00:00:00+00:00",
        "includes_shipping": true,
        "vat_rate_standard": 10,
        "tax_de_minimis_value": 10000,
        "duty_de_minimis_value": 10000
      }
    },
    {
      "code": "NL",
      "name": "Netherlands",
      "region": "Europe",
      "rules": {
        "notes": "Standard VAT 21%, reduced rate 9%. Duty exemption €150, no VAT exemption.",
        "currency": "EUR",
        "tax_model": "VAT",
        "confidence": 4,
        "updated_at": "2026-01-21T15:40:18.315041+00:00",
        "last_verified_at": "2024-01-15T00:00:00+00:00",
        "includes_shipping": false,
        "vat_rate_standard": 21,
        "tax_de_minimis_value": 0,
        "duty_de_minimis_value": 150
      }
    },
    {
      "code": "NO",
      "name": "Norway",
      "region": "Europe",
      "rules": {
        "notes": "Standard VAT 25%, reduced rates 15%, 12%. Duty exemption NOK 350. VAT exemption removed 2020 (VOEC scheme applies to B2C ≤NOK 3000).",
        "currency": "NOK",
        "tax_model": "VAT",
        "confidence": 4,
        "updated_at": "2026-01-21T15:40:18.315041+00:00",
        "last_verified_at": "2024-01-15T00:00:00+00:00",
        "includes_shipping": true,
        "vat_rate_standard": 25,
        "tax_de_minimis_value": 0,
        "duty_de_minimis_value": 350
      }
    },
    {
      "code": "PL",
      "name": "Poland",
      "region": "Europe",
      "rules": {
        "notes": "Standard VAT 23%, reduced rates 8%, 5%, 0%. Duty exemption ~€150 equivalent in PLN, no VAT exemption.",
        "currency": "PLN",
        "tax_model": "VAT",
        "confidence": 3,
        "updated_at": "2026-01-21T15:40:18.315041+00:00",
        "last_verified_at": "2024-01-15T00:00:00+00:00",
        "includes_shipping": false,
        "vat_rate_standard": 23,
        "tax_de_minimis_value": 0,
        "duty_de_minimis_value": 150
      }
    },
    {
      "code": "SG",
      "name": "Singapore",
      "region": "Asia",
      "rules": {
        "notes": "GST 9% (increased from 8% Jan 2024). De minimis SGD 400 for both duty and GST. Certain goods (alcohol, tobacco, vehicles) always dutiable.",
        "currency": "SGD",
        "tax_model": "GST",
        "confidence": 4,
        "updated_at": "2026-01-21T15:40:18.315041+00:00",
        "last_verified_at": "2024-01-15T00:00:00+00:00",
        "includes_shipping": true,
        "vat_rate_standard": 9,
        "tax_de_minimis_value": 400,
        "duty_de_minimis_value": 400
      }
    },
    {
      "code": "ES",
      "name": "Spain",
      "region": "Europe",
      "rules": {
        "notes": "Standard VAT 21%, reduced rates 10%, 4%. Duty exemption €150, no VAT exemption. Canary Islands have separate IGIC tax.",
        "currency": "EUR",
        "tax_model": "VAT",
        "confidence": 4,
        "updated_at": "2026-01-21T15:40:18.315041+00:00",
        "last_verified_at": "2024-01-15T00:00:00+00:00",
        "includes_shipping": false,
        "vat_rate_standard": 21,
        "tax_de_minimis_value": 0,
        "duty_de_minimis_value": 150
      }
    },
    {
      "code": "SE",
      "name": "Sweden",
      "region": "Europe",
      "rules": {
        "notes": "Standard VAT 25%, reduced rates 12%, 6%. Duty exemption ~€150 equivalent in SEK, no VAT exemption.",
        "currency": "SEK",
        "tax_model": "VAT",
        "confidence": 3,
        "updated_at": "2026-01-21T16:42:25.630572+00:00",
        "last_verified_at": "2026-01-21T16:42:25.161+00:00",
        "includes_shipping": false,
        "vat_rate_standard": 20,
        "tax_de_minimis_value": 0,
        "duty_de_minimis_value": 150
      }
    },
    {
      "code": "CH",
      "name": "Switzerland",
      "region": "Europe",
      "rules": {
        "notes": "Standard VAT 8.1% (increased from 7.7% Jan 2024), reduced rates 2.6%, 3.8%. Duty exemption CHF 62 (when duty would be <5 CHF). VAT exemption if VAT <5 CHF.",
        "currency": "CHF",
        "tax_model": "VAT",
        "confidence": 4,
        "updated_at": "2026-01-21T15:40:18.315041+00:00",
        "last_verified_at": "2024-01-15T00:00:00+00:00",
        "includes_shipping": true,
        "vat_rate_standard": 8.1,
        "tax_de_minimis_value": 5,
        "duty_de_minimis_value": 62
      }
    },
    {
      "code": "AE",
      "name": "United Arab Emirates",
      "region": "Middle East",
      "rules": {
        "notes": "VAT 5% (introduced 2018). De minimis AED 300 (~USD 82). Free zones may have different rules.",
        "currency": "AED",
        "tax_model": "VAT",
        "confidence": 3,
        "updated_at": "2026-01-21T15:40:18.315041+00:00",
        "last_verified_at": "2024-01-15T00:00:00+00:00",
        "includes_shipping": true,
        "vat_rate_standard": 5,
        "tax_de_minimis_value": 300,
        "duty_de_minimis_value": 300
      }
    },
    {
      "code": "UK",
      "name": "United Kingdom",
      "region": "Europe",
      "rules": {
        "notes": "Standard VAT 20%, reduced rate 5%. Duty exemption £135. VAT collected at point of sale for goods ≤£135 (no VAT exemption). Post-Brexit rules apply.",
        "currency": "GBP",
        "tax_model": "VAT",
        "confidence": 4,
        "updated_at": "2026-01-21T15:40:18.315041+00:00",
        "last_verified_at": "2024-01-15T00:00:00+00:00",
        "includes_shipping": true,
        "vat_rate_standard": 20,
        "tax_de_minimis_value": 0,
        "duty_de_minimis_value": 135
      }
    },
    {
      "code": "US",
      "name": "United States",
      "region": "North America",
      "rules": {
        "notes": "Federal de minimis $800. Sales tax varies by state/city; MVP includes state-level table only. Some states collect sales tax on imports above state thresholds.",
        "currency": "USD",
        "tax_model": "SalesTax",
        "confidence": 4,
        "updated_at": "2026-01-21T15:40:18.315041+00:00",
        "last_verified_at": "2024-01-15T00:00:00+00:00",
        "includes_shipping": true,
        "vat_rate_standard": null,
        "tax_de_minimis_value": 800,
        "duty_de_minimis_value": 800
      }
    }
  ]
}