There are a number of types of duties and taxes that are applied to imported goods:
- value added tax (VAT) of 10 per cent
- excise tax
- profit and income tax
- lump-sum tax
- environmental tax
- fees and administrative charges.
The profit tax rate of 24 per cent is applied to both domestic and foreign enterprises that hold legal entities and a progressive rate ranging from zero to 24 per cent for individual enterprises and freelancers.