Name Tax on imported goods to be sold in duty-free shop
Description The tax levied on imported goods to be sold in duty free shop is 10% of custom calculation base. This can be considered a tax for imported goods for re-export because majority of customers will buy imported goods for re-export (for personal consumption)
Comments Revenue collection
Validity From 27/12/2012
Validity To 31/12/9999
Reference Annex
Technical Code P4
Agency Ministry of Economy and Finance
Created Date 2023-03-08 06:17:02
Updated Date 2023-03-08 06:17:02
Status publish
Measure Type Measure on Re-Export
Legal/Regulation Prakas No. 970 on the Provision of Public Services
Un Code 2270-Measures on Re-Export
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This measure applies to commodity/s


HS Code Description
10243 ​​​- ​​​- Not cut in pieces, fresh or chilled
10244 ​​​- ​​​- Not cut in pieces, frozen
10245 ​​​- ​​​- Fatty livers, fresh or chilled
10246 ​​​- ​​​- Other, fresh or chilled
10247 ​​​- ​​​- Other, frozen
10248 ​​​- Of guinea fowls
10249 ​​​- Of rabbits or hares
10250 ​​​- Of primates
10251 ​​​- ​​​- Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia)
10252 ​​​- ​​​- Other
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