The Maldivian economy is based on tourism and fishing. Tourism, Maldives' largest industry, accounts for 28% of GDP and more than 60% of the Maldives' foreign exchange receipts. Over 90% of government tax revenue comes from import duties and tourism-related taxes. Fishing is the second leading sector. Agriculture and manufacturing play a minor role, constrained by limited cultivable land and shortage of domestic labour. Fish is the largest export, while petroleum products, ships, foodstuffs, clothing, and capital goods are the main imports. Singapore, Japan, Thailand, Sri Lanka, Great Britain, and the United Arab Emirates (UAE) are the major trading partners.