Export inspections

For information about export inspections, click here.

1. Export inspections are conducted by Customs. These are designed to avoid disputes between exporters and importers concerning the quality and quantity of the goods.
2. Private inspection companies also may conduct pre-shipment inspections (PSIs) of certain commodities, such as rice.

Export taxes

Export taxes are assessed by Customs on certain exports. For information about these taxes click here.

1. Commercial taxes are assessed on exports of some commodities. These include  gas (8%); crude oil (5%); mangos (5%), teak and conversions (50%); and timber and conversions (50%).  In addition, a cess (tax assessment) is imposed on exports of rubber (K11.3732/MT); cotton (K291.2/MT); lac (K105.2/MT); and cutch (K49.728/MT).
2. Tax exemptions on exports are granted to domestic and foreign investors. Manufacturing businesses receive 50% income tax exemption on profits accrued from exports, and commercial tax exemption if the goods are exported with a few exceptions.
3. Customs collects a 2% income tax on exports.

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