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
10433 – -Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)
10434 – -Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae)
10435 – -Swordfish (Xiphias gladius)
10436 – -Toothfish (Dissostichus spp.)
10437 – -Herrings (Clupea harengus, Clupea pallasii)
10438 – -Tunas (of the genus Thunnus), skipjack or stripe -bellied bonito (Euthynnus (Katsuwonus) pelamis)
10439 – -Other
10440 – -Swordfish (Xiphias gladius)
10441 – -Toothfish (Dissostichus spp.)
10442 – -Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla s
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