| Category A | 0% | Bermuda, Cayman Islands, Falkland Islands (Malvinas), Isle of Man, Liechtenstein, Macau, Monaco, Norway, Qatar, Singapore, Switzerland, United Arab Emirates, United States of America |
| Category B | 10% | Austria, Belgium, Denmark, Finland, France, Germany, Iceland, Ireland, Luxembourg, Netherlands, San Marino, Bulgaria, Romania, Andorra, Australia, Bahrain, Brunei Darussalam, Canada, Gibraltar, Guernsey, Hong Kong, Jersey, Kuwait, Saint Pierre and Miquelon, Saudi Arabia, South Korea, Sweden, Taiwan, United Kingdom |
| Category C | 20% | Croatia, Cyprus, Czechia, Estonia, Greece, Hungary, Italy, Latvia, Lithuania, Malta, Poland, Portugal, Slovakia, Slovenia, Spain, Aruba, Bahamas, Faroe Islands, Greenland, Guam, Israel, Japan, Malaysia, New Caledonia, New Zealand, Oman, Panama, Puerto Rico, Russia, Seychelles, Sint Maarten, Turkey, Virgin Islands (British), Virgin Islands (U.S.) |
| Category D | 30% | Albania, Algeria, American Samoa, Anguilla, Antigua and Barbuda, Argentina, Armenia, Azerbaijan, Barbados, Belarus, Bhutan, Bolivia, Bosnia and Herzegovina, Botswana, Brazil, Chile, China, Colombia, Cook Islands, Costa Rica, Cuba, Curaçao, Dominica, Dominican Republic, Ecuador, Egypt, El Salvador, Equatorial Guinea, Eswatini (Swaziland), Fiji, French Polynesia, Gabon, Georgia, Grenada, Guyana, Indonesia, Iran, Iraq, Jamaica, Jordan, Kazakhstan, Kosovo, Lebanon, Libya, Maldives, Mauritius, Mexico, Moldova, Mongolia, Montenegro, Namibia, Nauru, North Macedonia, Northern Mariana Islands, Palau, Paraguay, Peru, Philippines, Saint Kitts and Nevis, Saint Lucia, Saint Martin, Saint Vincent and the Grenadines, Serbia, South Africa, Sri Lanka, Suriname, Thailand, Trinidad and Tobago, Tunisia, Turkmenistan, Turks and Caicos Islands, Ukraine, Uruguay, Viet Nam |
| Category E | 40% | Afghanistan, Angola, Bangladesh, Belize, Benin, Burkina Faso, Burundi, Cabo Verde (Cape Verde), Cambodia, Cameroon, Central African Republic, Chad, Comoros, Congo, Côte d’Ivoire (Ivory Coast), Democratic Republic of Congo, Djibouti, Eritrea, Ethiopia, Gambia, Ghana, Guatemala, Guinea, Guinea-Bissau, Haiti, Honduras, India, Kenya, Kiribati, Kyrgyzstan, Laos, Lesotho, Liberia, Madagascar, Malawi, Mali, Marshall Islands, Mauritania, Micronesia, Morocco, Mozambique, Myanmar, Nepal, Nicaragua, Niger, Nigeria, Niue, North Korea, Pakistan, Palestine, Papua New Guinea, Rwanda, Samoa, São Tomé and Príncipe, Senegal, Sierra Leone, Solomon Islands, Somalia, South Sudan, Sudan, Syria, Tajikistan, Tanzania, Timor-Leste (East Timor), Togo, Tokelau, Tonga, Tuvalu, Uganda, Uzbekistan, Vanuatu, Venezuela, Wallis and Futuna, Yemen, Zambia, Zimbabwe |
