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How does a customs declaration work in Timor-Leste?

The Timor-Leste Customs Authority says the customs declaration for cargo, post or courier goods is known as the Declaração Aduaneira Única (DAU) and is processed electronically in ASYCUDA World. Customs uses it to work out the duties and taxes due and to confirm the permits other agencies require. This guide follows the Customs Authority's own website, customs.gov.tl.

The DAU and who files it

The Customs Authority says the DAU tells customs the type of goods, their value, weight and origin. In most cases you have to use a customs broker to process it. A declaration may not be needed when you carry goods yourself on arrival, for example within a traveller's allowance.

Access to ASYCUDA World is for registered users. The Customs Authority says registration is granted to customs brokers and importers, who upload and register declarations, pay duties and taxes and take part in other clearance steps electronically.

How long you have to declare

Commercial goods that arrive by air, sea or land are first in temporary storage. They must then be declared for import, re-exported, or placed in an approved bonded warehouse within a set time, or customs issues a financial penalty.

The Customs Authority gives 30 business days for goods arriving by sea and 20 business days for goods arriving by air or land. Export declarations must be submitted at least one working day before the exporting vessel arrives.

Duties and taxes on imports

The Customs Authority lists three charges on commercial imports. Import duty is 5% of the value of the goods. Sales tax is 2.5% of the sum of the customs value, the import duty and any excise duty paid. Excise tax depends on the goods and is charged on the cost of the goods; the Customs Authority says it is updating these rates and lists the 2023 amounts.

Worked example, our arithmetic from those rules and not a customs figure: for goods with a customs value of 10,000 and no excise, import duty is 5% × 10,000 = 500 and sales tax is 2.5% × (10,000 + 500) = 262.50, so duty and tax together are 762.50.

Excise examples from the 2023 list: sugars and confectionery USD 1.00 per kilogram, tobacco USD 100.00 per kilogram, beer of less than 4.5% alcohol USD 2.70 per litre, and passenger cars valued above USD 10,000 at 10% of the excise value. Check the current list with the Customs Authority before relying on it.

Some goods are exempt if conditions are met, including a traveller's accompanying goods, diplomatic and UN privileges, goods re-imported in the same condition, goods of registered charities for humanitarian relief, education or health care (not alcohol or tobacco), and temporary admission against a financial guarantee.

Permits from other agencies

The Customs Authority works with other agencies and may inspect goods or paperwork for them. It names the Ministry of Health for medicines, the Ministry of Transport and Communications for vehicles, and the Ministry of Agriculture and Fisheries for foodstuffs.

The commercial invoice behind the declaration

The Customs Authority says the information on the commercial invoice is used to create the customs declaration. It says an invoice should show the parties to the transaction, the goods, the country of manufacture and the Harmonized System codes, plus a signed statement that the invoice is true.

Frequently asked questions

What does DAU mean in Timor-Leste?

Declaração Aduaneira Única, the customs declaration form used in Timor-Leste, processed electronically in ASYCUDA World.

Do I need a customs broker in Timor-Leste?

The Customs Authority says that in most cases you will have to use a customs broker to process your declaration. It may not be required for goods you carry yourself on arrival.

How long do I have to declare imported goods?

The Customs Authority gives 30 business days for goods arriving by sea and 20 business days for goods arriving by air or land, after which a financial penalty can apply.

What import duty and tax apply in Timor-Leste?

The Customs Authority gives import duty of 5% of the value of the goods and sales tax of 2.5% on the customs value plus duty plus any excise, with excise depending on the goods. Exemptions apply to certain goods.

Sources

Last verified: 2026-10-19

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