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
10543 – – -Frozen
10544 – – -Dried, salted or in brine
10545 – – -Smoked
10546 – -Live
10547 – -Fresh, chilled or frozen
10548 – -Dried, salted or in brine; smoked
10549 – – -Live
10550 – – -Fresh or chilled
10551 – – -Frozen
10552 – – -Dried, salted or in brine; smoked
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