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
10503 – – -Other: – – – -In airtight containers
10504 – – -Other: – – – -Other
10505 – – -Breeding: – – – -Giant tiger prawns (Penaeus monodon)
10506 – – -Breeding: – – – -Whiteleg shrimps (Litopenaeus vannamei)
10507 – – -Breeding: – – – -Other
10508 – – -Other, live: – – – -Giant tiger prawns (Penaeus monodon)
10509 – – -Other, live: – – – -Whiteleg shrimps (Litopenaeus vannamei)
10510 – – -Other, live: – – – -Other
10511 – – -Fresh or chilled: – – – -Giant tiger prawns (Penaeus monodon)
10512 – – -Fresh or chilled: – – – -Whiteleg shrimps (Litopenaeus vannamei)
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