Timor-Leste Ministry of Finance

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Excise Tax

When Excise Tax is Imposed

Excise tax is imposed on excisable goods:

• removed from a warehouse by a registered manufacturer for consumption in Timor-Leste, or
• imported into Timor-Leste.

Excisable Goods

There is excise tax only for 10 items:

• Beer: US$ 1.90/litre
• Wine, vermouth, fermented beverages like cider: US$ 2.50/litre
• Ethyl alcohol (other than denatured) and other alcoholic beverages: US$ 8.90/litre
• Gasoline, diesel fuel products and other petroleum products: US$ 0.06/litre
• Tobacco and tobacco products: US$ 19.00/kg
• Cigarette lighters: 12% of the excise value
• Smoking pipes: 12% of the excise value
• Arms and ammunition: 200% of the excise value
• Motor cars and small passenger vehicles (with an excise value exceeding US$70,000): 35% of the excise value
• Private boats and aircrafts: 20% of the excise value

Further information

• Taxes and Duties Act 2008
• Goods you Can Bring In duty free and without paying taxes