| Name | Certain imported goods are subject to additional taxes or custom excise duty |
| Description | The taxable value for any imported good shall be the customs value including insurance and freight plus any customs duties and any specific tax on certain merchandise and services. If there is no such adjusted customs value, the fair market value shall be used. |
| Comments | Revenue collection |
| Validity From | 24/02/1997 |
| Validity To | 31/12/9999 |
| Reference | Article 61 |
| Technical Code | F79 |
| Agency | Ministry of Economy and Finance |
| Created Date | 2023-03-08 06:17:20 |
| Updated Date | 2023-03-08 06:17:20 |
| Status | publish |
| Measure Type | Taxes and charges |
| Legal/Regulation | Law on Taxation |
| Un Code | 1740-Internal taxes and charges levied on imports n.e.s. |
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