| 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 |
|---|---|
| 10303 | – -Yellowfin tunas (Thunnus albacares) |
| 10304 | – -Skipjack or stripe -bellied bonito |
| 10305 | – -Bigeye tunas (Thunnus obesus) |
| 10306 | – -Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis) |
| 10307 | – -Southern bluefin tunas (Thunnus maccoyii) |
| 10308 | – -Other |
| 10309 | – -Herrings (Clupea harengus, Clupea pallasii) |
| 10310 | – -Anchovies (Engraulis spp.) |
| 10311 | – -Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus) |
| 10312 | – -Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) |
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