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
10363 – -Turbots (Psetta maxima)
10364 – -Other
10365 – -Albacore or longfinned tunas (Thunnus alalunga)
10366 – -Yellowfin tunas (Thunnus albacares)
10367 – -Skipjack or stripe -bellied bonito
10368 – -Bigeye tunas (Thunnus obesus)
10369 – -Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis).
10370 – -Southern bluefin tunas (Thunnus maccoyii)
10371 – -Other
10372 – -Herrings (Clupea harengus, Clupea pallasii)
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