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
10273 – – -Other: – – – -Goldfish (Carassius auratus)
10274 – – -Other: – – – -Siamese fighting fish (Beta splendens)
10275 – – -Other: – – – -Oscars (Astonotus ocellatus)
10276 – – -Other: – – – -Arowanas (Scleropages formosus)
10277 – – -Other: – – – -Other
10278 – – -Fry
10279 – – -Other
10280 – -Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)
10281 – -Eels (Anguilla spp.)
10282 – – -Breeding, other than fry
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