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
10173 ​​​- ​​​- ​​​- Fighting cocks
10174 ​​​- ​​​- ​​​- Other: ​​​- ​​​- ​​​- ​​​- Weighing not more than 2 kg
10175 ​​​- ​​​- ​​​- Other: ​​​- ​​​- ​​​- ​​​- Other
10176 ​​​- ​​​- ​​​- Breeding ducks
10177 ​​​- ​​​- ​​​- Other ducks
10178 ​​​- ​​​- ​​​- Breeding geese, turkeys and guinea fowls
10179 ​​​- ​​​- ​​​- Other geese, turkeys and guinea fowls
10180 ​​​- ​​​- Primates
10181 ​​​- ​​​- Whales, dolphins and porpoises (mammals of the order Cetacea); manatees and dugongs (mammals of the order Sirenia); seals, sea lions and walruses (mammals of the suborder Pinnipedia)
10182 ​​​- ​​​- Camels and other camelids (Camelidae)
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