Port and Air Port Development Levy (P.A.L.)

PAL shall be charged on C I F value of imports items other than specifically exempted articles.

With effect from 1st January 2016 rate of PAL increased from 5% to 7.5% . To encourage spending by tourists PAL rate reduced from 5% to 2.5% on certain electronic and electrical items. The rate of 5% on certain machinery removed.