Duties and Taxes

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.

Iha kazu barak, ami aseita valor ne’ebe hatudu iha invoice komersial se wainhira ida ne’e inklui Kustu, Seguru (Insurance) no kustu ba Freight nian (CIF). Iha kazu balun, ami bele dezafia no adjusta valor ida ne’e tuir Artigu 98 nia okos Kodigu Aduaneiru (Dekretu Lei: 14/2017) se ida ne’e la refleta valor merkadoria ba sasan ferere.

Depende ba tipu sasan sira ne’ebe mak importa mai Timor-Leste bele sujeitu ba dever no taxa sira hanesan tuir mai:nna) Dever Alfandega (Customs Duty)nb) Taxa Venda (Sales Tax)nc) Impostu Konsumu (Excise Tax)nnValor ba kada taxa determina husi tipu sasan sira (commodity), no bele hetan iha HS Tarefa Autoridade Aduaneiru.

Na maior parte dos casos aceitaremos o valor indicado na fatura comercial, desde que este inclua valores de Custo, Seguro e Frete (CIF). Em alguns casos poderemos contestar e ajustar este valor, em linha com o Artigo 98.º do Código Aduaneiro (Decreto-Lei N.º 14/2017), caso não reflita o valor em mercado aberto das mercadorias em questão.

Dependendo do seu tipo as mercadorias importadas para Timor-Leste podem estar sujeitas aos direitos ou impostos seguintes:

a) Direitos Aduaneiros
b) Imposto sobre Vendas
c) Imposto sobre o Consumo

As taxas de cada um destes são determinadas pelo tipo dos bens (mercadorias) e constam da Tarifa de SH da Autoridade Aduaneira.

Tergantung pada jenisnya, barang-barang yang diimpor ke Timor-Leste dapat dikenakan bea atau pajak berikut:

a) Tugas Bea Cukai
b) Pajak Penjualan
c) Excise Tax/ Pajak Excise

Tarif untuk masing-masing ditentukan oleh jenis barang (komoditas) dan dapat ditemukan di Tarif HS Otoritas Bea Cukai.

Dalam kebanyakan kasus, kami akan menerima nilai yang tertera pada faktur komersial selama ini termasuk Biaya, Asuransi, dan Biaya Pengangkutan (CIF). Dalam beberapa kasus, kami dapat menantang dan menyesuaikan nilai ini berdasarkan Pasal 98 Kode Bea Cukai (Keputusan UU: 14/2017) jika tidak mencerminkan nilai pasar terbuka dari barang-barang tersebut.