| 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 |
|---|---|
| 10343 | – – -Other: – – – -Rohu (Labeo rohita), catla (Catla catla)and swamp barb (Puntius chola) |
| 10344 | – – -Other: – – – -Snakeskin gourami ( Trichogaster pectoralis) |
| 10345 | – – -Other: – – – -Indian threadfins (Polynemus indicus) and silver grunts (pomadasys argenteus) |
| 10346 | – – -Other: – – – -Hilsa shad (Tenualosa ilisha) |
| 10347 | – – -Other: – – – -Wallago (Wallago attu) and giant river -catfish (Sperata seenghala) |
| 10348 | – – -Other: – – – -Other |
| 10349 | -Livers and roes |
| 10350 | – -Sockeye salmon (red salmon) (Oncorhynchus nerka) |
| 10351 | – -Other Pacific salmon (Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus) |
| 10352 | – -Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) |
© The Ministry of Economy and Finance, Kingdom of Cambodia, All Rights Reserved., 2022.
Powered and implemented by NTR secretariat