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
10253 ​​​- Of reptiles (including snakes and turtles)
10254 ​​​- Of camels and other camelids (Camelidae)
10255 ​​​- ​​​- Frogs’ legs
10256 ​​​- ​​​- Other
10257 ​​​- Of pigs
10258 ​​​- Other
10259 ​​​- ​​​- Hams, shoulders and cuts thereof, with bone in
10260 ​​​- ​​​- Bellies (streaky) and cuts thereof
10261 ​​​- ​​​- ​​​- Bacon or boneless hams
10262 ​​​- ​​​- ​​​- Other
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