Customs Duty is calculated as a percentage of the Customs Value (CV) of the imported goods. Depending on the product, the applicable duty rate can be anywhere from 0% to 10%, however the majority of goods attract a 5% duty rate.
Customs GST is calculated at 10% of the Value of the Taxable Import (VoTI). The VoTI is calculated by the addition of the Customs Value (CV) PLUS the Duty PLUS the value of the International Transport and Insurance (T&I).