Import & export duties.

Customs duties apply to a wide range of imported and exported goods. Most goods are subject to ad valorem rates, with most rates ranging up to 40 per cent and the average being 5 per cent and 20 per cent. Some units are subject to per unit fixed rates. Other goods are subject to an ad valorem rate, but with minimum per unit fixed rates.

The rates are doubled for goods originating from countries that have not been granted 'most favoured' status. Lower rates apply to goods originating from the 'developing countries' and the 'least developed countries'.