| 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 |
If you have any queries, please contact us.
| HS Code | Description |
|---|---|
| 10283 | – – -Other |
| 10284 | – – Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis) |
| 10285 | – -Southern bluefin tunas (Thunnus maccoyii) |
| 10286 | – – -Milkfish or lapu -lapu fry: – – – -Breeding |
| 10287 | – – -Milkfish or lapu -lapu fry: – – – -Other |
| 10288 | – – -Other fish fry: – – – -Breeding |
| 10289 | – – -Other fish fry: – – – -Other |
| 10290 | – – -Other, marine fish: – – – -Milkfish, breeding |
| 10291 | – – -Other, marine fish: – – – -Other |
| 10292 | – – -Other, freshwater fish |
© The Ministry of Economy and Finance, Kingdom of Cambodia, All Rights Reserved., 2022.
Powered and implemented by NTR secretariat