| 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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| HS Code | Description |
|---|---|
| 10383 | – -Blue whitings (Micromesistius poutassou, Micromesistius australis) |
| 10384 | – -Other |
| 10385 | – -Dogfish and other sharks |
| 10386 | – -Rays and skates (Rajidae) |
| 10387 | – -Toothfish (Dissostichus spp.) |
| 10388 | – -Seabass (Dicentrarchus spp.) |
| 10389 | – – -Marine fish: – – – -Longfin mojarra (Pentaprion longimanus) |
| 10390 | – – -Marine fish: – – – -Bluntnose lizardfish (Trachinocephalus myops) |
| 10391 | – – -Marine fish: – – – -Savalai hairtails (Lepturacanthus savala), Belanger’s croakers (Johnius belangerii), Reeve’s croakers (Chrysochir aureus) and bigeye croakers (Pennahia anea) |
| 10392 | – – -Marine fish: – – – -Indian mackerel (Rastrelliger kanagurta) and island mackerel (Rastrelliger faughni) |
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