When commercial goods enter Timor-Leste, they do so by air, by sea, or via a land border. Following arrival, there is a legal requirement for those goods to be placed under a “customs treatment” within a specified time frame. This simply means that the goods have to be declared to us as an import, re-exported, or placed in an approved bonded warehouse facility. Importantly, this must be completed within a strict timeframe, as failure to do so will result in us automatically applying a financial penalty: Arrival by sea is 30 business days; Arrival by air or land is 20 business days.