Rates

Conveyance rates for international parcels applicable to legal entities

valid as from 15.09.2018

Destination country
Amount of payment in BYN, VAT excluded
Surface parcels
Air parcels
For parcel
For kg
For parcel
For kg
Incl. airport charge
1
Afghanistan
30,80
13,65
29,55
15,65
5,65
2
Albania
24,90
7,30
29,60
7,30
2,60
3
Algeria
28,00
7,20
27,15
8,30
1,30
4
Andorra
29,65
3,25
29,65
3,80
1,30
5
Angola
26,65
11,00
27,20
11,15
5,65
6
Anguilla
23,60
14,85
24,15
14,85
2,90
7
Antigua and Barbuda
23,35
12,80
27,95
12,80
1,85
8
Argentina
32,55
11,80
32,55
13,65
1,85
9
Armenia
x
x
24,25
7,75
4,95
10
Aruba
25,20
12,30
25,00
14,80
2,90
11
Australia
20,60
14,95
20,60
20,40
6,35
12
Austria
27,00
5,00
27,95
5,00
2,90
13
Azerbaijan
x
x
23,05
5,80
1,45
14
Bahamas
23,65
11,80
23,85
12,20
1,85
15
Bahrain
25,55
10,15
25,55
12,00
4,90
16
Bangladesh
25,75
8,30
20,50
14,80
5,65
17
Barbados
27,30
12,00
26,50
14,30
2,90
18
Belgium
35,00
5,45
39,00
7,00
3,60
19
Belize
27,85
20,00
27,85
20,40
6,40
20
Benin
28,00
11,95
27,00
13,30
1,30
21
Bermuda
31,50
12,40
31,45
13,10
1,85
22
Bhutan
27,65
10,80
29,85
16,50
5,65
23
Bolivia
33,15
15,05
37,85
15,05
1,85
24
Bonaire, Sint Eustatius, and Saba (the former Antilles)
29,95
13,30
32,80
16,60
1,85
25
Bosnia-Herzegovina
29,65
6,25
28,00
8,00
2,60
26
Botswana
27,00
14,30
36,50
14,30
5,65
27
Brazil
28,05
10,75
34,15
13,40
1,85
28
Brunei Darussalam
19,55
11,90
20,50
20,70
3,95
29
Bulgaria (Rep.)
19,20
6,15
22,20
6,15
3,50
30
Burkina Faso
28,75
13,40
28,35
14,35
1,30
31
Burundi
27,70
13,75
29,50
13,85
5,40
32
Cambodia
20,95
13,20
26,90
13,30
3,95
33
Cameroon
20,10
12,35
25,25
16,40
5,40
34
Canada
24,10
10,50
24,10
14,50
5,80
35
Canary Islands
28,00
7,15
30,10
7,15
3,80
36
Cape Verde
29,95
13,20
31,20
13,65
4,10
37
Cayman Islands
33,70
14,10
33,70
14,30
1,85
38
Central African Rep.
34,00
14,15
32,20
16,00
5,65
39
Chad
26,80
13,60
26,25
15,70
1,30
40
Chile
33,20
20,00
36,75
20,00
1,85
41
China
18,65
8,30
18,60
11,60
4,10
42
Columbia
32,80
12,00
33,10
13,70
1,85
43
Comoros
19,90
17,35
25,50
20,25
5,40
44
Congo
24,25
10,50
19,00
15,80
5,40
45
Costa Rica
37,30
15,40
39,00
16,80
6,40
46
Côte d’Ivoire (Rep.)
27,05
11,85
33,20
11,85
1,85
47
Croatia
23,80
4,75
23,50
5,35
0,55
48
Cuba
28,60
10,85
28,60
13,10
1,85
49
Curaçao
29,10
13,30
28,50
15,00
1,85
50
Cyprus
24,00
6,30
25,30
6,30
3,50
51
Czech Rep.
21,15
3,20
22,00
3,20
0,90
52
Dem. People’s Rep. of Korea
30,45
18,50
28,55
21,30
1,30
53
Dem. Republic of the Congo
30,70
11,05
28,90
13,00
5,40
54
Denmark
27,30
5,40
28,40
5,50
3,50
55
Djibouti
22,65
12,60
22,90
14,20
4,90
56
Dominica
24,15
15,85
28,55
15,85
1,85
57
Dominican Republic
24,70
10,60
27,20
10,60
1,85
58
East Timor (Timor-Leste)
24,10
24,75
21,20
32,40
6,35
59
Ecuador
30,45
13,80
30,25
15,25
1,85
60
Egypt
30,00
7,65
29,00
8,85
3,90
61
El Salvador
28,00
12,45
28,00
15,20
6,40
62
Equatorial Guinea
23,10
11,50
23,50
11,50
2,90
63
Eritrea
30,65
13,65
32,45
14,55
1,30
64
Estonia
23,80
4,75
23,80
5,15
2,65
65
Ethiopia
22,35
11,80
26,85
12,05
1,85
66
Faeröe Islands
32,10
9,65
34,55
9,65
3,50
67
Falkland Islands
31,50
28,90
31,50
29,40
1,85
68
Fiji
22,40
13,80
29,60
19,15
6,35
69
Finland
33,00
4,80
33,40
4,80
1,30
70
France
29,65
3,25
29,40
3,80
1,30
71
French Guiana
40,15
19,60
43,10
19,60
1,30
72
French Polynesia
x
x
37,30
23,80
2,90
73
Gabon
27,30
11,55
32,25
14,30
1,85
74
Gambia
30,40
8,85
33,65
11,95
1,30
75
Georgia
27,70
6,20
27,70
6,90
1,45
76
Germany
35,20
4,15
34,75
4,75
1,15
77
Ghana
29,40
9,15
37,80
11,50
1,85
78
Gibraltar
16,80
8,00
18,50
8,40
3,80
79
Great Britain
32,80
8,25
32,80
9,05
1,75
80
Greece
21,45
8,10
21,45
8,30
4,10
81
Greenland
29,85
13,05
29,85
14,80
3,50
82
Grenada
24,70
13,90
29,95
13,90
2,90
83
Guadeloupe
44,30
18,95
44,50
19,00
4,10
84
Guatemala
x
x
x
x
x
85
Guinea
31,50
13,40
31,50
14,10
1,30
86
Guinea-Bissau
35,70
10,30
34,60
12,00
1,15
87
Guyana
25,35
11,75
36,60
19,30
2,90
88
Haiti
23,65
17,85
24,25
19,90
1,15
89
Honduras (Rep.)
27,50
14,70
27,50
15,40
6,40
90
Hongkong
28,75
7,00
27,00
11,10
4,00
91
Hungary
30,15
5,40
30,15
6,90
0,60
92
Iceland
44,00
6,25
39,00
11,70
6,45
93
India
31,60
6,50
29,20
10,35
5,65
94
Indonesia
24,05
7,40
31,90
12,55
3,75
95
Iran (Islamic Rep.)
28,55
10,00
33,85
10,00
4,05
96
Iraq
18,75
8,70
19,15
8,70
2,60
97
Ireland
34,00
5,20
30,00
10,00
6,20
98
Israel
23,80
4,90
23,80
5,40
2,20
99
Italy
24,50
3,85
24,50
5,10
1,85
100
Jamaica
30,25
11,70
31,15
24,20
1,85
101
Japan
24,85
11,30
24,85
12,40
4,25
102
Jordan
22,50
7,75
25,10
8,50
2,60
103
Kazakhstan
22,30
8,00
22,30
11,50
2,90
104
Kenya
29,15
6,75
29,40
9,05
1,85
105
Kiribati
25,00
28,60
25,00
28,60
6,35
106
Kosovo
29,40
8,60
35,25
8,90
2,90
107
Kuwait
27,30
7,50
31,80
7,50
1,85
108
Kyrgyzstan
16,90
9,45
16,90
9,75
5,55
109
Lao People’s Dem. Rep.
30,40
15,50
30,40
20,40
3,95
110
Latvia
17,65
3,50
17,65
3,95
0,60
111
Lebanon
22,65
8,00
23,35
8,00
2,60
112
Lesotho
30,60
12,40
33,00
14,80
5,65
113
Liberia
28,00
14,30
28,00
15,45
1,30
114
Libya
x
x
x
x
x
115
Liechtenstein
27,05
6,25
27,05
6,45
3,25
116
Lithuania
27,20
2,95
29,40
3,20
0,75
117
Luxembourg
31,00
3,95
31,00
6,50
4,20
118
Macao
28,10
11,35
34,00
12,05
3,95
119
Macedonia
25,20
6,65
27,30
7,25
1,30
120
Madagascar
31,10
17,20
35,10
17,50
5,40
121
Malawi
30,00
12,55
29,80
13,85
5,65
122
Malaysia
22,95
5,30
29,20
8,70
3,75
123
Maldives
24,75
11,30
24,75
11,55
5,65
124
Mali
26,00
13,50
26,00
14,00
1,30
125
Malta
25,10
8,25
27,95
9,85
2,60
126
Martinique
44,00
17,50
44,50
17,50
2,90
127
Mauritania
30,65
12,30
30,00
13,00
1,30
128
Mauritius
22,95
12,50
34,45
13,00
2,90
129
Mayotte
x
x
40,35
23,30
1,30
130
Mexico
26,00
10,00
26,80
11,85
6,40
131
Moldova
24,05
6,70
24,10
6,85
2,80
132
Monaco
29,65
3,25
29,65
3,80
1,30
133
Mongolia
25,75
18,60
25,75
23,00
1,50
134
Montenegro
31,65
5,55
31,45
6,70
0,55
135
Montserrat
23,10
16,40
22,85
17,65
1,85
136
Morocco
27,70
7,40
26,80
8,40
1,30
137
Mozambique
33,70
13,60
34,50
14,20
5,65
138
Myanmar
21,45
12,80
28,25
12,80
3,95
139
Namibia
21,05
13,40
27,80
14,00
5,65
140
Nauru
x
x
21,90
25,10
6,35
141
Nepal
21,70
11,00
25,50
11,00
5,65
142
Netherlands
25,85
3,95
25,95
3,95
1,15
143
New Caledonia
x
x
38,00
25,70
6,35
144
New Zealand
29,55
20,70
30,20
20,80
11,55
145
Nicaragua
19,00
17,10
20,00
17,10
6,40
146
Niger
24,15
13,05
27,30
13,00
1,15
147
Nigeria
37,30
10,90
37,30
11,40
2,90
148
Norway
35,90
6,95
35,90
7,80
0,60
149
Oman
25,35
8,75
28,90
8,95
1,85
150
Pakistan
26,80
9,00
28,70
10,00
5,65
151
Palestine
x
x
x
x
x
152
Panama (Rep.)
23,35
10,70
23,35
11,70
1,85
153
Papua New Guinea
37,55
18,65
37,80
24,55
1,85
154
Paraguay
25,40
14,30
29,00
18,70
1,85
155
Peru
22,60
13,50
28,20
14,80
3,80
156
Philippines
25,15
8,30
28,55
9,85
1,85
157
Pitcairn Islands
x
x
33,40
53,65
6,35
158
Poland
24,35
3,50
25,00
3,95
0,60
159
Portugal
36,00
6,10
36,00
8,00
4,10
160
Qatar
18,50
9,45
26,25
9,25
2,90
161
Réunion
37,90
15,50
41,65
16,25
5,65
162
Romania
29,95
7,05
31,00
7,00
0,55
163
Russian Federation
34,40
4,00
34,40
7,75
1,50
164
Rwanda
27,85
10,95
28,90
11,60
2,90
165
Saint Kitts and Nevis
26,80
13,00
27,40
13,00
2,90
166
Saint-Martin
23,95
14,60
26,65
16,60
2,90
167
Samoa
x
x
22,00
37,20
6,35
168
São Tome and Principe
26,60
14,25
30,10
15,60
1,85
169
Saudi Arabia
17,55
7,10
27,60
8,05
1,85
170
Senegal
27,85
9,45
32,15
10,90
1,85
171
Serbia
28,75
5,15
29,15
5,20
1,75
172
Seychelles
19,20
8,95
17,60
18,70
5,65
173
Sierra Leone
22,90
13,00
28,00
13,00
1,30
174
Singapore
25,00
7,20
30,50
8,30
3,75
175
Slovakia
22,50
4,50
22,75
4,50
0,60
176
Slovenia
28,90
4,90
29,35
5,00
1,15
177
Solomon Island
21,85
24,50
23,30
24,50
6,35
178
Somalia
x
x
x
x
x
179
South Africa
27,20
8,45
30,10
13,70
5,65
180
South Korea
26,55
8,70
32,55
9,85
1,85
181
South Sudan
x
x
16,25
17,85
5,65
182
Spain
26,50
7,15
27,50
7,15
3,80
183
Sri Lanka
19,85
7,20
22,30
12,55
5,65
184
St. Helena
20,50
8,20
26,90
60,85
6,35
185
St. Lucia
26,80
13,40
27,40
13,50
2,90
186
St. Pierre and Miquelon
x
x
44,25
15,00
1,30
187
St. Vincent and the Grenadines
30,10
10,35
29,20
15,50
1,85
188
Sudan
29,95
9,25
29,60
10,70
1,85
189
Surinam
21,40
20,00
26,00
20,00
1,15
190
Swaziland
20,80
13,20
23,50
16,70
5,65
191
Sweden
32,05
8,35
32,35
8,35
5,95
192
Switzerland
25,20
6,35
26,35
6,35
3,25
193
Syrian Arab Rep.
x
x
x
x
x
194
Taiwan
25,00
10,40
29,20
10,40
4,00
195
Tajikistan
16,40
9,60
16,40
10,75
5,95
196
Tanzania (United Rep.)
24,10
7,90
28,90
11,00
5,40
197
Thailand
21,40
6,85
23,10
12,10
3,95
198
Togo
30,45
14,10
30,35
14,50
1,30
199
Tonga
31,60
24,05
23,00
35,20
6,35
200
Trinidad and Tobago
25,50
11,00
29,10
11,00
1,85
201
Tristan da Cunha
26,50
12,80
26,60
34,80
6,35
202
Tunisia
30,90
9,35
31,00
9,50
1,85
203
Turkey
23,65
5,40
23,65
6,85
2,60
204
Turkmenistan
16,65
5,10
16,65
6,60
2,35
205
Turks and Caicos Islands
24,15
15,10
28,95
26,70
2,90
206
Tuvalu
x
x
21,90
21,15
6,35
207
Uganda
29,40
9,55
27,70
11,30
5,40
208
Ukraine
30,70
3,70
30,70
3,70
0,55
209
United Arab Emirates
18,80
6,75
22,20
7,55
4,90
210
Uruguay
34,15
15,75
34,15
20,60
3,80
211
USA
17,55
13,65
20,10
16,30
8,75
212
Uzbekistan
33,10
10,40
33,10
10,75
5,25
213
Vanuatu
x
x
23,80
23,60
6,35
214
Vatican
29,50
4,35
30,00
5,55
1,85
215
Venezuela
26,60
10,40
30,90
11,20
1,85
216
Vietnam
18,10
8,40
22,80
11,45
4,35
217
Virgin Islands
x
x
22,05
18,40
1,15
218
Wallis and Futuna Islands
x
x
27,20
34,40
6,35
219
Yemen
x
x
x
x
x
220
Zambia
19,60
10,75
22,90
14,80
5,40
221
Zimbabwe
27,85
15,60
31,95
15,60
5,65

X — parcels are not accepted

№	Types of items and services	Amount of payment, BYN (VAT is not included)
220	Payment for forwarding of an international parcel is charged for an item and its weight depending on the mode of transportation (surface or air).
221	Weight tariffication for non-insured parcel is made with accuracy up to the hundreds of grams. Any quantity of grams is rounded upwards to the hundreds of grams.
222	Weight tariffication for insured parcel is made with accuracy up to the tens of grams. Any quantity of grams is rounded upwards to the tens of grams.
223	For insured EMS item’s forwarding an additional charge is collected — % of insured value (for conversion of the insured value expressed in SDR, the value of SDR is taken in accordance with the NB rate on the 1st day of the current month).	3,0%
224	Expedition fee for insured parcel sent from the Republic of Belarus — regardless the destination country, weight and insured value.	4,00
225	While accepting bulky parcels the additional charge of 50% of the basic rate is collected. The additional airport fees (charges) for these parcels are not subject to any increase.
226	For submission to the Customs and for customs clearance of items subject to custom duties — payment is charged for each item.	4,90
227	For forwarding of returned international parcels from the office of exchange across the territory of the Republic of Belarus at the sender’s request a charge is collected in accordance with the rates for interrepublican parcels forwarding.
228	For each day of custody of international parcels after 7 calendar days following the day of arrival of a postal item to a post office — payment is charged for an item.	0,30
229	In case of acceptance of international parcels at office an additional payment is charged in accordance with the rates for the “Postal courier” service.
230	In case of failure to deliver an international parcel due to receiver’s absence during the delivery time, delivery to an additional address or redelivery is made with collecting an additional payment from the receiver for departure of the vehicle to deliver postal items in accordance with the “Postal courier” service rates.
	Notice:
231	Besides service rates, legal entities and individual entrepreneurs are charged with the value added tax in accordance with the legislation of the Republic of Belarus.

	www.president.gov.by Официальный интернет-портал Президента РБ
	www.mpt.gov.by Сайт Министерства связи и информатизации РБ
	www.belta.by Белта

	Destination country	Amount of payment in BYN, VAT excluded
		Surface parcels		Air parcels
		For parcel	For kg	For parcel	For kg	Incl. airport charge
1	Afghanistan	30,80	13,65	29,55	15,65	5,65
2	Albania	24,90	7,30	29,60	7,30	2,60
3	Algeria	28,00	7,20	27,15	8,30	1,30
4	Andorra	29,65	3,25	29,65	3,80	1,30
5	Angola	26,65	11,00	27,20	11,15	5,65
6	Anguilla	23,60	14,85	24,15	14,85	2,90
7	Antigua and Barbuda	23,35	12,80	27,95	12,80	1,85
8	Argentina	32,55	11,80	32,55	13,65	1,85
9	Armenia	x	x	24,25	7,75	4,95
10	Aruba	25,20	12,30	25,00	14,80	2,90
11	Australia	20,60	14,95	20,60	20,40	6,35
12	Austria	27,00	5,00	27,95	5,00	2,90
13	Azerbaijan	x	x	23,05	5,80	1,45
14	Bahamas	23,65	11,80	23,85	12,20	1,85
15	Bahrain	25,55	10,15	25,55	12,00	4,90
16	Bangladesh	25,75	8,30	20,50	14,80	5,65
17	Barbados	27,30	12,00	26,50	14,30	2,90
18	Belgium	35,00	5,45	39,00	7,00	3,60
19	Belize	27,85	20,00	27,85	20,40	6,40
20	Benin	28,00	11,95	27,00	13,30	1,30
21	Bermuda	31,50	12,40	31,45	13,10	1,85
22	Bhutan	27,65	10,80	29,85	16,50	5,65
23	Bolivia	33,15	15,05	37,85	15,05	1,85
24	Bonaire, Sint Eustatius, and Saba (the former Antilles)	29,95	13,30	32,80	16,60	1,85
25	Bosnia-Herzegovina	29,65	6,25	28,00	8,00	2,60
26	Botswana	27,00	14,30	36,50	14,30	5,65
27	Brazil	28,05	10,75	34,15	13,40	1,85
28	Brunei Darussalam	19,55	11,90	20,50	20,70	3,95
29	Bulgaria (Rep.)	19,20	6,15	22,20	6,15	3,50
30	Burkina Faso	28,75	13,40	28,35	14,35	1,30
31	Burundi	27,70	13,75	29,50	13,85	5,40
32	Cambodia	20,95	13,20	26,90	13,30	3,95
33	Cameroon	20,10	12,35	25,25	16,40	5,40
34	Canada	24,10	10,50	24,10	14,50	5,80
35	Canary Islands	28,00	7,15	30,10	7,15	3,80
36	Cape Verde	29,95	13,20	31,20	13,65	4,10
37	Cayman Islands	33,70	14,10	33,70	14,30	1,85
38	Central African Rep.	34,00	14,15	32,20	16,00	5,65
39	Chad	26,80	13,60	26,25	15,70	1,30
40	Chile	33,20	20,00	36,75	20,00	1,85
41	China	18,65	8,30	18,60	11,60	4,10
42	Columbia	32,80	12,00	33,10	13,70	1,85
43	Comoros	19,90	17,35	25,50	20,25	5,40
44	Congo	24,25	10,50	19,00	15,80	5,40
45	Costa Rica	37,30	15,40	39,00	16,80	6,40
46	Côte d’Ivoire (Rep.)	27,05	11,85	33,20	11,85	1,85
47	Croatia	23,80	4,75	23,50	5,35	0,55
48	Cuba	28,60	10,85	28,60	13,10	1,85
49	Curaçao	29,10	13,30	28,50	15,00	1,85
50	Cyprus	24,00	6,30	25,30	6,30	3,50
51	Czech Rep.	21,15	3,20	22,00	3,20	0,90
52	Dem. People’s Rep. of Korea	30,45	18,50	28,55	21,30	1,30
53	Dem. Republic of the Congo	30,70	11,05	28,90	13,00	5,40
54	Denmark	27,30	5,40	28,40	5,50	3,50
55	Djibouti	22,65	12,60	22,90	14,20	4,90
56	Dominica	24,15	15,85	28,55	15,85	1,85
57	Dominican Republic	24,70	10,60	27,20	10,60	1,85
58	East Timor (Timor-Leste)	24,10	24,75	21,20	32,40	6,35
59	Ecuador	30,45	13,80	30,25	15,25	1,85
60	Egypt	30,00	7,65	29,00	8,85	3,90
61	El Salvador	28,00	12,45	28,00	15,20	6,40
62	Equatorial Guinea	23,10	11,50	23,50	11,50	2,90
63	Eritrea	30,65	13,65	32,45	14,55	1,30
64	Estonia	23,80	4,75	23,80	5,15	2,65
65	Ethiopia	22,35	11,80	26,85	12,05	1,85
66	Faeröe Islands	32,10	9,65	34,55	9,65	3,50
67	Falkland Islands	31,50	28,90	31,50	29,40	1,85
68	Fiji	22,40	13,80	29,60	19,15	6,35
69	Finland	33,00	4,80	33,40	4,80	1,30
70	France	29,65	3,25	29,40	3,80	1,30
71	French Guiana	40,15	19,60	43,10	19,60	1,30
72	French Polynesia	x	x	37,30	23,80	2,90
73	Gabon	27,30	11,55	32,25	14,30	1,85
74	Gambia	30,40	8,85	33,65	11,95	1,30
75	Georgia	27,70	6,20	27,70	6,90	1,45
76	Germany	35,20	4,15	34,75	4,75	1,15
77	Ghana	29,40	9,15	37,80	11,50	1,85
78	Gibraltar	16,80	8,00	18,50	8,40	3,80
79	Great Britain	32,80	8,25	32,80	9,05	1,75
80	Greece	21,45	8,10	21,45	8,30	4,10
81	Greenland	29,85	13,05	29,85	14,80	3,50
82	Grenada	24,70	13,90	29,95	13,90	2,90
83	Guadeloupe	44,30	18,95	44,50	19,00	4,10
84	Guatemala	x	x	x	x	x
85	Guinea	31,50	13,40	31,50	14,10	1,30
86	Guinea-Bissau	35,70	10,30	34,60	12,00	1,15
87	Guyana	25,35	11,75	36,60	19,30	2,90
88	Haiti	23,65	17,85	24,25	19,90	1,15
89	Honduras (Rep.)	27,50	14,70	27,50	15,40	6,40
90	Hongkong	28,75	7,00	27,00	11,10	4,00
91	Hungary	30,15	5,40	30,15	6,90	0,60
92	Iceland	44,00	6,25	39,00	11,70	6,45
93	India	31,60	6,50	29,20	10,35	5,65
94	Indonesia	24,05	7,40	31,90	12,55	3,75
95	Iran (Islamic Rep.)	28,55	10,00	33,85	10,00	4,05
96	Iraq	18,75	8,70	19,15	8,70	2,60
97	Ireland	34,00	5,20	30,00	10,00	6,20
98	Israel	23,80	4,90	23,80	5,40	2,20
99	Italy	24,50	3,85	24,50	5,10	1,85
100	Jamaica	30,25	11,70	31,15	24,20	1,85
101	Japan	24,85	11,30	24,85	12,40	4,25
102	Jordan	22,50	7,75	25,10	8,50	2,60
103	Kazakhstan	22,30	8,00	22,30	11,50	2,90
104	Kenya	29,15	6,75	29,40	9,05	1,85
105	Kiribati	25,00	28,60	25,00	28,60	6,35
106	Kosovo	29,40	8,60	35,25	8,90	2,90
107	Kuwait	27,30	7,50	31,80	7,50	1,85
108	Kyrgyzstan	16,90	9,45	16,90	9,75	5,55
109	Lao People’s Dem. Rep.	30,40	15,50	30,40	20,40	3,95
110	Latvia	17,65	3,50	17,65	3,95	0,60
111	Lebanon	22,65	8,00	23,35	8,00	2,60
112	Lesotho	30,60	12,40	33,00	14,80	5,65
113	Liberia	28,00	14,30	28,00	15,45	1,30
114	Libya	x	x	x	x	x
115	Liechtenstein	27,05	6,25	27,05	6,45	3,25
116	Lithuania	27,20	2,95	29,40	3,20	0,75
117	Luxembourg	31,00	3,95	31,00	6,50	4,20
118	Macao	28,10	11,35	34,00	12,05	3,95
119	Macedonia	25,20	6,65	27,30	7,25	1,30
120	Madagascar	31,10	17,20	35,10	17,50	5,40
121	Malawi	30,00	12,55	29,80	13,85	5,65
122	Malaysia	22,95	5,30	29,20	8,70	3,75
123	Maldives	24,75	11,30	24,75	11,55	5,65
124	Mali	26,00	13,50	26,00	14,00	1,30
125	Malta	25,10	8,25	27,95	9,85	2,60
126	Martinique	44,00	17,50	44,50	17,50	2,90
127	Mauritania	30,65	12,30	30,00	13,00	1,30
128	Mauritius	22,95	12,50	34,45	13,00	2,90
129	Mayotte	x	x	40,35	23,30	1,30
130	Mexico	26,00	10,00	26,80	11,85	6,40
131	Moldova	24,05	6,70	24,10	6,85	2,80
132	Monaco	29,65	3,25	29,65	3,80	1,30
133	Mongolia	25,75	18,60	25,75	23,00	1,50
134	Montenegro	31,65	5,55	31,45	6,70	0,55
135	Montserrat	23,10	16,40	22,85	17,65	1,85
136	Morocco	27,70	7,40	26,80	8,40	1,30
137	Mozambique	33,70	13,60	34,50	14,20	5,65
138	Myanmar	21,45	12,80	28,25	12,80	3,95
139	Namibia	21,05	13,40	27,80	14,00	5,65
140	Nauru	x	x	21,90	25,10	6,35
141	Nepal	21,70	11,00	25,50	11,00	5,65
142	Netherlands	25,85	3,95	25,95	3,95	1,15
143	New Caledonia	x	x	38,00	25,70	6,35
144	New Zealand	29,55	20,70	30,20	20,80	11,55
145	Nicaragua	19,00	17,10	20,00	17,10	6,40
146	Niger	24,15	13,05	27,30	13,00	1,15
147	Nigeria	37,30	10,90	37,30	11,40	2,90
148	Norway	35,90	6,95	35,90	7,80	0,60
149	Oman	25,35	8,75	28,90	8,95	1,85
150	Pakistan	26,80	9,00	28,70	10,00	5,65
151	Palestine	x	x	x	x	x
152	Panama (Rep.)	23,35	10,70	23,35	11,70	1,85
153	Papua New Guinea	37,55	18,65	37,80	24,55	1,85
154	Paraguay	25,40	14,30	29,00	18,70	1,85
155	Peru	22,60	13,50	28,20	14,80	3,80
156	Philippines	25,15	8,30	28,55	9,85	1,85
157	Pitcairn Islands	x	x	33,40	53,65	6,35
158	Poland	24,35	3,50	25,00	3,95	0,60
159	Portugal	36,00	6,10	36,00	8,00	4,10
160	Qatar	18,50	9,45	26,25	9,25	2,90
161	Réunion	37,90	15,50	41,65	16,25	5,65
162	Romania	29,95	7,05	31,00	7,00	0,55
163	Russian Federation	34,40	4,00	34,40	7,75	1,50
164	Rwanda	27,85	10,95	28,90	11,60	2,90
165	Saint Kitts and Nevis	26,80	13,00	27,40	13,00	2,90
166	Saint-Martin	23,95	14,60	26,65	16,60	2,90
167	Samoa	x	x	22,00	37,20	6,35
168	São Tome and Principe	26,60	14,25	30,10	15,60	1,85
169	Saudi Arabia	17,55	7,10	27,60	8,05	1,85
170	Senegal	27,85	9,45	32,15	10,90	1,85
171	Serbia	28,75	5,15	29,15	5,20	1,75
172	Seychelles	19,20	8,95	17,60	18,70	5,65
173	Sierra Leone	22,90	13,00	28,00	13,00	1,30
174	Singapore	25,00	7,20	30,50	8,30	3,75
175	Slovakia	22,50	4,50	22,75	4,50	0,60
176	Slovenia	28,90	4,90	29,35	5,00	1,15
177	Solomon Island	21,85	24,50	23,30	24,50	6,35
178	Somalia	x	x	x	x	x
179	South Africa	27,20	8,45	30,10	13,70	5,65
180	South Korea	26,55	8,70	32,55	9,85	1,85
181	South Sudan	x	x	16,25	17,85	5,65
182	Spain	26,50	7,15	27,50	7,15	3,80
183	Sri Lanka	19,85	7,20	22,30	12,55	5,65
184	St. Helena	20,50	8,20	26,90	60,85	6,35
185	St. Lucia	26,80	13,40	27,40	13,50	2,90
186	St. Pierre and Miquelon	x	x	44,25	15,00	1,30
187	St. Vincent and the Grenadines	30,10	10,35	29,20	15,50	1,85
188	Sudan	29,95	9,25	29,60	10,70	1,85
189	Surinam	21,40	20,00	26,00	20,00	1,15
190	Swaziland	20,80	13,20	23,50	16,70	5,65
191	Sweden	32,05	8,35	32,35	8,35	5,95
192	Switzerland	25,20	6,35	26,35	6,35	3,25
193	Syrian Arab Rep.	x	x	x	x	x
194	Taiwan	25,00	10,40	29,20	10,40	4,00
195	Tajikistan	16,40	9,60	16,40	10,75	5,95
196	Tanzania (United Rep.)	24,10	7,90	28,90	11,00	5,40
197	Thailand	21,40	6,85	23,10	12,10	3,95
198	Togo	30,45	14,10	30,35	14,50	1,30
199	Tonga	31,60	24,05	23,00	35,20	6,35
200	Trinidad and Tobago	25,50	11,00	29,10	11,00	1,85
201	Tristan da Cunha	26,50	12,80	26,60	34,80	6,35
202	Tunisia	30,90	9,35	31,00	9,50	1,85
203	Turkey	23,65	5,40	23,65	6,85	2,60
204	Turkmenistan	16,65	5,10	16,65	6,60	2,35
205	Turks and Caicos Islands	24,15	15,10	28,95	26,70	2,90
206	Tuvalu	x	x	21,90	21,15	6,35
207	Uganda	29,40	9,55	27,70	11,30	5,40
208	Ukraine	30,70	3,70	30,70	3,70	0,55
209	United Arab Emirates	18,80	6,75	22,20	7,55	4,90
210	Uruguay	34,15	15,75	34,15	20,60	3,80
211	USA	17,55	13,65	20,10	16,30	8,75
212	Uzbekistan	33,10	10,40	33,10	10,75	5,25
213	Vanuatu	x	x	23,80	23,60	6,35
214	Vatican	29,50	4,35	30,00	5,55	1,85
215	Venezuela	26,60	10,40	30,90	11,20	1,85
216	Vietnam	18,10	8,40	22,80	11,45	4,35
217	Virgin Islands	x	x	22,05	18,40	1,15
218	Wallis and Futuna Islands	x	x	27,20	34,40	6,35
219	Yemen	x	x	x	x	x
220	Zambia	19,60	10,75	22,90	14,80	5,40
221	Zimbabwe	27,85	15,60	31,95	15,60	5,65