| 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 |
|---|---|
| 10393 | – – -Marine fish: – – – -Torpedo scads (Megalaspis cordyla), spotted sicklefish (Drepane punctata) and great barracudas (Sphyraena barracuda) |
| 10394 | – – -Marine fish: – – – -Silver pomfrets (Pampus argenteus) and black pomfrets (Parastromatus niger) |
| 10395 | – – -Marine fish: – – – -Mangrove red snappers (Lutjanus argentimaculatus) |
| 10396 | – – -Marine fish: – – – -Other |
| 10397 | – – -Other: – – – -Rohu (Labeo rohita), catla (Catla catla)and swamp barb (Puntius chola) |
| 10398 | – – -Other: – – – -Snakeskin gourami (Trichogaster pectoralis) |
| 10399 | – – -Other: – – – -Indian threadfins (Polynemus indicus) and silver grunts (pomadasys argenteus) |
| 10400 | – – -Other: – – – -Hilsa shad (Tenualosa ilisha) |
| 10401 | – – -Other: – – – -Wallago (Wallago attu) and giant river -catfish (Sperata seenghala) |
| 10402 | – – -Other: – – – -Other |
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