| 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 |
|---|---|
| 10313 | – -Jack and horse mackerel (Trachurus spp.) |
| 10314 | – -Cobia (Rachycentron canadum) |
| 10315 | – -Swordfish (Xiphias gladius) |
| 10316 | – -Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) |
| 10317 | – -Haddock (Melanogrammus aeglefinus) |
| 10318 | – -Coalfish (Pollachius virens) |
| 10319 | – -Hake (Merluccius spp., Urophycis spp.) |
| 10320 | – -Alaska Pollack (Theragra chalcogramma) |
| 10321 | – -Blue whitings (Micromesistius poutassou, Micromesistius australis) |
| 10322 | – -Other |
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