• Goods Exempt from Import Duty

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Goods Exempt from Import Duty

The following goods are exempt from import duty:

If the goods accompany a person arriving in Timor-Leste from another territory:

  • two hundred (200) cigarettes and two and one half (2.5) litres of excisable beverages per person
  • goods up to a value of US $300 of a non-commercial nature that are exclusively for the personal use or enjoyment of travellers or goods intended as gifts, when the nature and quantity of the goods indicate that they are not imported for, or intended to be imported for, commercial purposes
  • goods of a non-commercial nature, other than jewellery, that are exclusively for the personal use or enjoyment of travellers and that are brought into Timor-Leste by travellers in accompanying luggage or carried on or about the travellers’ bodies
  • household effects accompanying former residents of Timor-Leste returning to reside in Timor-Leste on a permanent basis.

Imports of the type:

  • exempted under the Vienna Conventions on Diplomatic Relations of 1961 and Consular Relations of 1963
  • exempted under the Convention on the Privileges and Immunities of the United Nations
  • exempted under the Convention on the Privileges and Immunities of the Specialised Agencies
  • Goods re-imported in the same condition in which they were exported
  • Goods imported by registered charitable organisations in Timor-Leste, except alcohol or tobacco, if the goods are to be used for charitable purposes of humanitarian assistance and relief, education or health care
  • Goods for temporary admission, like large machinery to complete a project. The importer will be required to provide a financial guarantee
  • Goods for consumption by international staff of UNMIT or members of the Peace Keeping Force from contingent countries, if the goods are sold in conformity with prescribed rules of sale
  • Baby formulas that are specially designed for babies less than one (1) year of age so that after preparation they are consumed in a liquid form and provide the health benefits of human milk that would normally be provided to a baby that suckles from its mother
  • Tampons and sanitary napkins

Goods not described in previous paragraphs if:

  • the goods are imported into Timor-Leste other than as personal goods accompanying a traveller, and
  • the import duty that would be imposed on the import if not for this paragraph would be US $10 or less.