Your business may benefit from an excise tax exemption if they meet the following requirements:
Goods are exported from Timor-Leste within 28 days after their production. This is
contingent on:
- Taxpayer liable to excise tax submits documentary proof of the export of said
goods to the Banking and Payments Authority within 28 days from the date of their
production or import;
- Proof of export is certified by the Customs Service.
The Tax Administration may extend the 28-day period upon written request by the
exporter, when the Tax Administration is satisfied that:
- Circumstances beyond the control of the exporter have prevented the export of
the goods 28 days from the date of their production or import;
- The nature of the goods does not make it possible to export within 28 days from
the date of their production or import.