Alcohol regulations in Timor-Leste

Licences needed

Business Registration Certificate (Certificado de Registo Comercial) and industrial activity license

Authority

Serviço de Registo e Verificação Empresarial (SERVE, I.P.) and Ministério do Comércio e Indústria (MTCI)

Documents

Application form (SERVE F1-3), identification of founders/directors, company statutes/articles of association, proof of premises/lease, and environmental/sanitary clearance if applicable

Fees

Nominal registration fees (typically under US$100)

Time to obtain

Approximately 1 to 4 weeks

Who can import

Any legally registered commercial entity holding a valid Tax Identification Number (TIN) and registered as an importer with Timor-Leste Customs

Licences or registrations

SERVE Business Registration Certificate, TIN from the Tax Authority, and customs importer registration in ASYCUDA World / TileSW

Authority

Autoridade Aduaneira de Timor-Leste (Customs Authority) and SERVE

Documents

Commercial invoice, bill of lading / airway bill, packing list, certificate of origin, and import declaration via a licensed customs broker

Fees

No dedicated import license fee; standard customs broker fees and administrative processing fees apply

Time to obtain

Entity registration takes 1 to 2 weeks; shipment clearance typically takes 1 to 3 days upon submission of complete paperwork

Required

no

Process

There is no pre-market label approval or brand registration process (such as US COLA) required for alcoholic beverages; post-market sanitary surveillance is performed by AIFAESA

Authority

Autoridade de Inspeção e Fiscalização da Atividade Económica, Sanitária e Alimentar (AIFAESA, I.P.)

Documents and samples

None required prior to import

Fees

None

Renewal

None

Time to obtain

Not applicable

Imports must be cleared through an authorized customs broker using ASYCUDA World. Standard documentation includes commercial invoice, bill of lading, packing list, and certificate of origin. No import state monopoly exists, and physical tax/excise strip stamps are not currently mandated for spirits shipments.

5% of CIF value (Cost, Insurance, and Freight)

Excise tax: US$ 8.90 per liter for undenatured ethyl alcohol and spirits (HS 2207 and 2208). Sales tax on imports: 2.5% applied to (CIF value + import duty + excise tax). There is currently no VAT in effect.

Private sector; licensed supermarkets, general retail shops, liquor stores, hotels, and restaurants may sell alcohol. No government retail monopoly or strictly mandated opening hour limits exist under national law.

allowed

No alcohol-specific mandatory health warnings or warning symbols are legally required. Standard consumer goods rules apply (basic product identification, producer details, net volume, and alcohol by volume). Labels in Portuguese, Tetum, English, or Indonesian are accepted in practice.

No statutory restrictions; alcohol advertising, brand sponsorship, and promotions remain largely unrestricted in media and public spaces.

None confirmed; national legislation does not define specific standards of identity or minimum ABV levels for individual spirit categories such as whisky, rum, vodka, gin, or brandy.

None

• Ongoing inter-ministerial preparations and public health discussions regarding a comprehensive National Alcohol Control Policy to introduce purchase age limits and retail rules
• Expansion of the TileSW (Timor-Leste electronic Single Window) integrated customs and tax clearance platform
• Government policy roadmap outlining the preparation of a national Value Added Tax (VAT) framework slated to replace sales tax around 2027

Timor-Leste features an open import regime with low tariffs (5% customs duty and 2.5% sales tax) and no burdensome pre-market brand or label registration barriers. Demand for international distilled spirits is concentrated in Dili's hospitality sector, expat market, and growing urban consumer base.

• Autoridade Aduaneira de Timor-Leste (Customs Authority)
• Autoridade Tributária de Timor-Leste (Tax Authority)
• SERVE, I.P. (Serviço de Registo e Verificação Empresarial)
• AIFAESA, I.P. (Autoridade de Inspeção e Fiscalização da Atividade Económica, Sanitária e Alimentar)
• Ministério do Comércio e Indústria (MTCI)
• Ministério da Saúde (MoH)

1. Timor-Leste Customs Authority - Duties and Taxes Guide
2. TradeInvest Timor-Leste - Importing and Business Formalities
3. World Health Organization - Noncommunicable Diseases and Alcohol Control Profile Timor-Leste
4. Fundasaun Mahein - Alcohol Control and Regulation in Timor-Leste
5. PwC Worldwide Tax Summaries - Timor-Leste Corporate Taxes and Duties