Import duties are determined on a specific and ad valorem basis and range from 2–40%, mostly not exceeding 25%. Compensatory duties are imposed on imports of commodities in competition with local goods. A general internal tax is collected on the CIF-plus-duties value of most imports. Certain commodities—including automobiles, radios, alcoholic beverages, tobacco, and sugar—are subject to special excise taxes of up to 104%. A duty-free unloading zone for Laotian imports is located in the Vietnamese port of Da Nang.