Customs duty and other taxes on export items are waived purposely to encourage export. However, the government levies export tax on specific semi-prepared hides and skins of animals. This export tax includes taxes on wet blue skin of an ox, wet blue hides of sheep and goat, and pickled hide of a sheep. The tax is 150 percent of the selling price of the hides and skins to be exported. This tax is introduced on January 1, 2010 by a directive no.25/2009 issued by Ministry of Finance and Economic Development. The government imposed export tax on these items as a method to curb the exportation of the items, and to increase domestic leather products such as shoes, purses, ready-made garments etc.