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. For goods arriving by sea this is 30 business days, and for goods arriving by air or land, this is 20 business days. Failure to do so will result in us automatically applying a financial penalty under Article 142 of the Customs Code (Decree Law 14/2017).