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. For individual enterprises and freelance shall be progressive rates ranging from 0 per cent to 24 per cent.