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
10613 ​​- ​​- Other
10614 ​​- ​​- Fresh (unripened or uncured) cheese, including whey cheese
10615 ​​- ​​- Curd
10616 ​​- ​​- In packages of a gross weight exceeding 20kg
10617 ​​- ​​- Other
10618 ​​- Processed cheese, not grated or powdered
10619 ​​- Blue​​- veined cheese and other cheese containing veins produced by Penicillium roqueforti
10620 ​​- Other cheese
10621 ​​- ​​- Of fowls of the species Gallus domesticus
10622 ​​- ​​- ​​- Of ducks
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