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Depending upon their type, goods imported into Timor-Leste may be subject to following duty or taxes:
a) Customs Duty
b) Sales Tax
c) Excise Tax
The rates for each of these is determined by the type of goods (commodity), and can be found in the Customs Authority HS Tariff.
In most cases, we will accept the value shown on the commercial invoice as long as this includes Cost, Insurance and Freight charges (CIF). In some cases, we may challenge and adjust this value under Article 98 of the Customs Code (Decree Law: 14/2017) if it does not reflect the open market value of such goods.