Tax structure by country
| Country | Tax base | Tax rates |
|---|---|---|
| USA | Specific | Uniform |
| Canada | ||
| Uruguay | ||
| Australia | ||
| Mauritius | ||
| Republic of Korea | ||
| India | Tiered | |
| Thailand | Ad valorem | Uniform |
| Bangladesh | Tiered | |
| China | Mixed (specific+ad valorem) | |
| Malaysia | Uniform | |
| EU | ||
| Mexico | Switched from ad valorem to mixed in 2009 | |
| Brazil | Switched from specific to mixed in 2012 | Tiered |
EU, European Union.