Since 1994, import taxes have steadily increased. Import licenses are required for all imports regardless of country of origin and import duties are levied uniformly. Import rates in 1999 included 2% on agricultural machinery, 6% on raw materials, 20% to 30% on vehicles, and 20% to 70% on luxury goods. The flat income tax on most imports was 33%. Prohibited imports included arms, military equipment, and narcotics. There was also an 18% value added tax on all imported and domestically produced products. With the exception of gold and diamonds, no export taxes were levied.