Import duty is levied on the tax base, assessable value, which is the sum of Cost Insurance and Freight (C.l.F) value and landing charges of 0.5% of C.I.F. value. Together with customs duty, Commercial tax is levied on the imported goods basing on the landed cost which is the sum of assessable value and import duty. These taxes are collected at the point of entry and the time of clearance.
Excise duty is levied on alcoholic drinks and is collected by the General Administration Department under the Ministry of Home Affairs.