By means of Decree-Law No. 14/2017, of 5 April 2017, the Government of Timor-Leste approved a new Customs Code, which will enter into force on 4 June 2017.

Amongst others, the following matters are covered by the new Code: (i) customs control and supervision; (ii) areas subject to customs control; (iii) customs powers; (iv) customs duties; and (v) customs’ offenses. 

The new Customs Code revokes (i) Decree-Law No. 9/2014, of 19 May 2004, on Import, Storage and Circulation of Products Subject to Selective Excise Tax; (ii) Decree-Law No. 10/2004, of 19 May 2004, on Tax and Customs Offences in Timor-Leste; (iii) Decree-Law No. 11/2004, of 19 May 2004, which approved the current Customs Code of Timor-Leste; (iv) Decree-Law No. 15/2005, of 28 December 2015, on Customs Brokers; and (v) Decree-Law No. 5/2007, of 13 August 2007, which approved the Regime of Customs and Customs Fund Emoluments. This is a landmark statute that significantly modernizes Timor-Leste’s customs framework, and that is expected to play an important part of the Government’s plans to modernize the economy.

If you require a copy and / or an English translation of the new Customs Code of Timor-Leste and / or a detailed overview of the same, please contact us:

Ricardo Alves Silva: [email protected]
Tereza Garcia André: [email protected]