| 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 |
|---|---|
| 10473 | – -Lobsters (Homarus spp.) |
| 10474 | – – -Soft shell crabs |
| 10475 | – – -Other |
| 10476 | – -Norway lobsters (Nephrops norvegicus) |
| 10477 | – -Cold -water shrimps and prawns (Pandalus spp., Crangon crangon) |
| 10478 | – – -Giant tiger prawns (Penaeus monodon) |
| 10479 | – – -Whiteleg shrimps (Liptopenaeus vannamei) |
| 10480 | – – -Giant river prawns (Macrobrachium rosenbergii) |
| 10481 | – – -Other |
| 10482 | – -Other, including flours, meals and pellets of crustaceans, fit for human consumption |
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