| 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 |
|---|---|
| 10373 | – -Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus) |
| 10374 | – -Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) |
| 10375 | – -Jack and horse mackerel (Trachurus spp.) |
| 10376 | – -Cobia (Rachycentron canadum) |
| 10377 | – -Swordfish (Xiphias gladius) |
| 10378 | – -Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) |
| 10379 | – -Haddock (Melanogrammus aeglefinus) |
| 10380 | – -Coalfish (Pollachius virens) |
| 10381 | – -Hake (Merluccius spp., Urophycis spp.) |
| 10382 | – -Alaska Pollack (Theragra chalcogramma) |
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