| 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 |
|---|---|
| 10533 | – – -Fresh or chilled |
| 10534 | – – -Frozen |
| 10535 | – – -Dried, salted or in brine; smoked |
| 10536 | – – -Live |
| 10537 | – – -Fresh or chilled |
| 10538 | – – -Frozen |
| 10539 | – – -Dried, salted or in brine |
| 10540 | – – -Smoked |
| 10541 | – – -Live |
| 10542 | – – -Fresh or chilled |
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