Timor-Leste Customs Information
Although the Government of Timor-Leste has been member of the
WCO since 2003, Annex J-5 revised Koyoto convention, tampere
convention and OCHA model agreements have not been officially
ratified by the government of Timor-Leste as they are still in the
process of developing and implementing customs protocols and
processes.
Their laws however do agree in principle with all major
international trade and customs conventions and practically endorse
the outcomes of such international agreements, customs authorities
have been facilitating express customs clearances in emergencies
and tax exemptions for good destined for humanitarian projects.
The customs authorities are still lacking full capacities,
consequently implementation is still in progress and they cannot
guarantee 100% compliance with all international agreements.
Duties and Tax Exemption
For contact information regarding government custom authorities, please follow the link below:
4.1 Timor-Leste Government Contact List
4.2 Timor-Leste Humanitarian Agency Contact List
Timor-Leste Ministry
oif Finance Customs Website
Emergency Response:
[Note: This section contains information which is related and applicable to ‘crisis’ times. These instruments can be applied when an emergency is officially declared by the Government. When this occurs, there is usually a streamlined process to import goods duty and tax free.]
Agreements / Conventions Description |
Ratified by Country? (Yes / No) |
---|---|
WCO (World Customs Organization) member |
Yes |
Annex J-5 Revised Kyoto Convention |
n/a |
OCHA Model Agreement |
n/a |
Tampere Convention (on the Provision of Telecommunication Resources for Disaster Mitigation and Relief Operations) |
n/a |
Regional Agreements (on emergency/disaster response, but also customs unions, regional integration) |
n/a |
Exemption Regular Regime (Non-Emergency Response):
The directorate of customs is in the process of rolling out the
ASYCUDA++ customs system; this should help to streamline the
customs process and is expected to be completed within the next six
months at the port, airport and Batugade border crossing.
WTO harmonised system for nomenclature is utilised for
classification goods.
Customs brokers clearing goods must comply with the regulations of
the respective importation regime, eight importation regimes have
been established for various scenarios (consumption, temporary,
re-imports, transit, exemptions etc.).
Clearances involve the processing phase of SAD (single
administrative document):
Brokers compile the required supporting documentation (as specified
below) and submit to CREP (Customs Review Entry Processing) in
customs dispatch section.
Customs official verify the documentation, process in the ASYCUDA
system and conduct physical inspection.
Clearances are then completed on presentation of receipt for
payment of duties or proof of tax and duties exemption.
Duties comprise:
2.5% importation duty on all imported goods.
2.5 sales tax on all imported goods.
Excise tax, applicable to certain products (alcoholic beverages,
tobacco products, fuel etc) with variable rates.
Legal references include:
The 2008 Taxation Act.
Decree law No 11 2004; customs code.
Decree law No 10 2004; customs tax offences.
[Note: This section should contain information on the usual duties & taxes exemption regime during non-emergency times, when there is no declared state of emergency and no streamlines process (e.g. regular importations/development/etc.).]
Organizational Requirements to obtain Duty Free Status |
---|
United Nations Agencies |
UNTAET / UNDP developed an agreement with the government of
Timor-Leste where tax exempt statuses are assured for all UN
agencies operating in Timor-Leste. |
Non Governmental Organizations |
NGOs are required to register with the Ministry of Justice to
attain an NGO status which entitles them to tax exemption in
accordance with articles 39 to 41 in decree law No. 5/2005. |
Exemption Certificate Application Procedure:
Duties and Taxes Exemption Application Procedure |
---|
Generalities (include a list of necessary documentation) |
Tax Identification Number (TIN) is required for all exemption
applications and customs clearances. |
Process to be followed (step by step or flowchart) |
UN agencies: |
Exemption Certificate Document Requirements
Food | Shelter,Wash and education | Medicines | Vehicles and Spare parts | Staff and office supplies | Telecoms equiment | |
---|---|---|---|---|---|---|
Invoice
|
YES, 1 COPY
|
YES, 1 COPY
|
YES, 1 COPY
|
YES, 1 COPY
|
YES, 1 COPY
|
YES, 1 COPY
|
AWB, BoL, or Other Transport Documents
|
YES, 1 COPY Authenticated by shipping agents.
|
YES, 1 COPY Authenticated by shipping agents.
|
YES, 1 COPY Authenticated by shipping agents.
|
YES, 1 COPY Authenticated by shipping agents.
|
YES, 1 COPY Authenticated by shipping agents.
|
YES, 1 COPY Authenticated by shipping agents.
|
Donation Non-Commercial Certificate
|
YES, 1 COPY
|
YES, 1 COPY
|
YES, 1 COPY
|
YES, 1 COPY
|
YES, 1 COPY
|
YES, 1 COPY
|
Packing List
|
YES, 1 COPY
|
YES, 1 COPY
|
YES, 1 COPY
|
YES, 1 COPY
|
YES, 1 COPY
|
YES, 1 COPY
|
Other Documents
|
-
|
-
|
Original Ministry of Health letter of approval.
|
Original Directorate of Land Transportation letter of
approval.
|
-
|
-
|
NOTE: Tax Identification Number (TIN) is required for all exemption applications
Customs Clearance
General Information
Custom Information | Comments |
---|---|
Document Requirements
|
All imports and exports require written customs declarations,
TIN – Tax Identification Number, and processed SAD documents.
|
Embargoes
|
None
|
General Restrictions
|
The usual prohibitions are in place covering counterfeits,
firearms, narcotics
NOTE: Considering Timor-Leste copied a relative large
part of their customs procedures from Australia, rather stringent
quarantine rules are in place at Dili International
Airport.
|
Prohibited Items
|
None
|
Customs Clearance Document Requirements
Food | Shelter,Wash and education | Medicines | Vehicles and Spare parts | Staff and office supplies | Telecoms equiment | |
---|---|---|---|---|---|---|
D&T Exemption Certificate
|
Yes, Original, 1 copy.
|
Yes, Original, 1 copy.
|
Yes, Original, 1 copy.
|
Yes, Original, 1 copy.
|
Yes, Original, 1 copy.
|
Yes, Original, 1 copy.
|
Invoice
|
Yes, Original, 1 copy.
|
Yes, Original, 1 copy.
|
Yes, Original, 1 copy.
|
Yes, Original, 1 copy.
|
Yes, Original, 1 copy.
|
Yes, Original, 1 copy.
|
AWB, BoL, or Other Transport Documents
|
Yes, Original, 1 copy.
|
Yes, Original, 1 copy.
|
Yes, Original, 1 copy.
|
Yes, Original, 1 copy.
|
Yes, Original, 1 copy.
|
Yes, Original, 1 copy.
|
Donation Non-Commercial Certificate
|
Recommended but not required
|
Recommended but not required
|
Recommended but not required
|
Recommended but not required
|
Recommended but not required
|
Recommended but not required
|
Packing List
|
Yes, Original, 1 copy.
|
Yes, Original, 1 copy.
|
Yes, Original, 1 copy.
|
Yes, Original, 1 copy.
|
Yes, Original, 1 copy.
|
Yes, Original, 1 copy.
|
Phytosanitary Certificate
|
N/A
|
N/A
|
N/A
|
N/A
|
N/A
|
N/A
|
Other Documents
|
Frozen and fresh foods require certificate of origin for
quarantine and ministry of agriculture approvals.(1)
|
-
|
MoH stamp of approval is required on the invoice; written
request is submitted to MoH with Invoice, WB and Packing list
attached.
|
See notes below (2)
|
-
|
-
|
NOTE:
(1) UN food imports are also exempt from quarantine
requirements.
(2) All vehicles must be less than 5 years old when they are
brought into the country.
Imported vehicles are inspected in the port by representatives from
Ministry of Trade Commerce and Industry, Directorate of Land
Transportation and Customs officials (UN vehicles are exempt from
inspection procedures).
Vehicles must be registered before they leave the port,
applications must be made in writing to the Directorate of
Transportation, all specification of the vehicle stipulated
(chassis number, engine number, engine type, year of production,
model etc), with an importation licences from the customs authority
and a letter of authorisation from the ministry of trade and
commerce. Usually registration is complete and number plates can be
provided within 1 week of the vehicle arriving in Dili.
It is possible to clear vehicles prior to arrival so they can leave
the port immediately after inspection (in 1-2 days).
Transit
Regime
Transit cargos do not have to pay taxes but are required to
leave the country within 28 days of arrival.
For longer periods temporary importation regulations apply, where
taxes due are held on deposit (BNU Bank) until the goods leave the
country, for a maximum of one year.
Freight forwarders indicate that the system is working well for
transhipment cargos passing through Dili port, however they maybe
unwilling to accept transit cargos passing the land border as
procedures are not so well established there and complications can
arise.
For information on Timor-Leste customs focal points and information by entry points, please see the following document:
Timor-Leste Customs additional information
Note: The information provided in the attached documents, which has been taken from the old DLCA, does not match the structure of the new LCA and is therefore provided separately.