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
10653 ​​​​- Shells of molluscs, crustaceans or echinoderms
10654 ​​​​- Other
10655 ​​​​- Cantharides
10656 ​​​​- Musk
10657 ​​​​- Other
10658 ​​​​- Bovine semen
10659 ​​​​- ​​​​- Products of fish or crustaceans, molluscs or other aquatic invertebrates; dead animals of Chapter 3
10660 ​​​​- ​​​​- ​​​​- Domestic animal semen
10661 ​​​​- ​​​​- ​​​​- Silk worm eggs
10662 ​​​​- ​​​​- ​​​​- Natural sponges
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