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:
4.2.1 Timor-Leste Government Contact List
4.2 .2 Timor-Leste Humanitarian Agency Contact List
Timor-Leste Ministry oif Finance Customs Website
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.
Customs declarations are to be submitted for all cargos whether or not the tax exempt status is approved.
Tax exemptions are granted based on the end use of the imported goods, e.g. when exempt items are no longer used for humanitarian purposes payment of duties are then due to be imposed.
Organisations are required to attain their own tax exemptions, only customs clearances can be outsourced to agents.
Process to be followed (step by step or flowchart)
1. Heads of agencies write a letter requesting tax exemption for any given shipment referencing their tax exempt status.
2. This letter, with any associated documentation (as stipulated in the matrix below) is attached to the customs declaration.
3. These are then submitted (either directly or via a customs agent) to the customs authorities for approval.
1. Heads of organisations write a letter requesting tax exemption for any given shipment referencing their tax exempt status.
2. This letter is then submitted to the ministry of finance with the following supporting documentation:
Copy Tax Identification Numbers (TIN) are required for all exemption applications and customs clearances.
Copy of Certidao de Dividas
Copy of NGO Registration with MOJ
Copy of the NGO Regitration with NGO Forum
Copy of the shipment documentation including the Invoices and packing list
3. This letter is also submitted to the respective ministry responsible for the related area of intervention (medicines from the Ministry of Health etc), from whom a corresponding letter of approval is subsequently attained.
4. These letters, with any associated documentation (as stipulated in the matrix below) is attached to the customs declaration.
5. These are then submitted (either directly or via a customs agent) to the customs authorities for approval.