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
10633 ​​- ​​- Other
10634 Natural honey.
10635 ​​- Birds’ nests
10636 ​​- Other
10637 Human hair, unworked, whether or not washed or scoured; waste of human hair.
10638 ​​​​- Pigs’, hogs’ or boars’ bristles and hair and waste thereof
10639 ​​​​- Other
10640 Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked.
10641 ​​​​- ​​​​- Duck feathers
10642 ​​​​- ​​​​- Other
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