Jordan Customs Duty & Clearance Calculator
Evaluate cross-border import tariffs and clearance costs under the Jordan Customs Department. Models standardized tariff bands (0%, 5%, 15%, 25%), Free Trade Agreement exemptions with 5% service fees, compound 16% import GST, and ASEZA Aqaba special zone regimes.
Consignment & Tariff Classification
Microsecond EngineStatutory Border Clearance Assessment
| Border Assessment Line | Statutory Calculation Basis | Payable Value |
|---|---|---|
| CIF Baseline Valuation | Declared Customs Value (Cost + Freight + Insurance) | JOD 0.00 |
| Statutory Customs Duty | 25% on CIF Cargo Valuation | + JOD 0.00 |
| Customs Service Fee (بدل خدمات) | 5.0% on CIF under FTA Exemption | + JOD 0.00 |
| Import General Sales Tax | 16% on (CIF + Duty + Fees) | + JOD 0.00 |
| ASYCUDA Electronic Manifest & Stamp | Fixed Automated Clearance Stamp | + JOD 0.00 |
| Total Customs Charges & Taxes (إجمالي الرسوم الجمركية) | JOD 0.00 | |
| Total Final Landed Cargo Cost (القيمة الإجمالية الواصلة) | JOD 0.00 | |
Statutory Benchmark: Jordan Unified Tariff & Trade Agreements
| Trade Agreement / Regime | Customs Duty Rate | Service Fee (بدل خدمات) | Import Sales Tax (GST) |
|---|---|---|---|
| Standard MFN (All Origins) | 0%, 5%, 15%, or 25% by HS Code | 0% | 16% on (CIF + Duty) |
| GAFTA (Arab Member States) | 0% (100% Duty Exempt) | 5.0% (Capped at JOD 500) | 16% on (CIF + Fee) |
| US-Jordan Free Trade Agreement | 0% (100% Duty Exempt) | 5.0% (Capped at JOD 500) | 16% on (CIF + Fee) |
| ASEZA Aqaba Free Zone | 0% Local Consumption | Exempt | 5.0% Concessionary Sales Tax |
Frequently Asked Questions: Jordan Customs & ASYCUDA Clearances
How does compounding work for Jordan customs duty and import sales tax?
In Jordan, import sales tax is compounded upon the customs duty. The Customs Department first determines the customs duty on the CIF cargo value:
Duty = CIF × Tariff Rate | Taxable GST Base = CIF + Duty + Service Fees | GST = Base × 16% This means importers pay sales tax not only on the invoice value of the goods, but also on the customs duties levied on those goods.
What documents are required for ASYCUDA World clearance in Jordan?
To process an electronic declaration (Bayan Jamroki) through ASYCUDA World, the licensed customs broker must submit:
- Original Commercial Invoice certified by the chamber of commerce.
- Certificate of Origin (EUR.1, US FTA Declaration, or Arab League Certificate).
- Ocean Bill of Lading (B/L) or Air Waybill (AWB).
- Detailed Packing List and delivery order from the shipping line.
- Import licenses for regulated items (Ministry of Agriculture, JFDA for pharmaceuticals).
When does the 5% customs service fee (بدل الخدمات) apply?
Under Council of Ministers Decision No. 4234, goods imported under preferential trade agreements (such as GAFTA and bilateral FTAs) that are exempt from customs duty are subject to a 5% customs service fee calculated on the CIF value, subject to a statutory ceiling of JOD 500 per declaration. Capital goods and select food items are exempted.
What are the tax implications of transferring goods from Aqaba to Amman?
Under ASEZA Law No. 32 of 2000, goods entered into Aqaba enjoy zero customs duty and 5% sales tax. However, if those goods are subsequently shipped out of Aqaba through the customs checkpoint (Al-Yateem or Al-Muzfer) into Jordan's domestic customs territory, a full customs declaration must be filed, paying the standard tariff difference plus the 11% additional sales tax balance (to reach 16%).
Can recoverable import sales tax be refunded by the ISTD?
Yes. The 16% sales tax paid at customs borders constitutes input tax for registered commercial and industrial enterprises. Importers report the customs tax voucher on their periodic ISTD tax returns to offset sales tax collected on domestic sales or claim a cash refund if they export finished goods.