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
10493 – – -Live
10494 – – -Fresh or chilled
10495 – – -Other: – – – -In airtight containers
10496 – – -Other: – – – -Other
10497 – -Norway lobsters (Nephrops norvegicus)
10498 – – -Breeding
10499 – – -Other, live
10500 – – -Fresh or chilled
10501 – – -Dried: – – – -In airtight containers
10502 – – -Dried: – – – -Other
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