Lao

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Procedure NameCustoms Clearance for Imports (Asycuda)
Description

At present, Asycuda automated Customs management system is installed and currently operated at 11 Lao International border check points, such as the Thanaleng border post, Namphao International border check point, Deansavanh International border check point, Botean International border check point, Houayxay International border check points, Second Friendship Bridge border check point, Vangtao International border check point, Nam Xouy Int where the International border check point, Nam Leuang Friendship bridge border check point, Third Friendship border check points, Wattay International border check point. In future, Asycuda will be rolled out to all other border posts nation-wide.  Until then, at these border posts the General Import Procedure will apply.

 
This procedure is generally applicable for all types of goods imported into Laos for domestic consumption under the IM4 Customs regime.
 
However, different types of goods may require different supporting documents to be presented to Customs together with a declaration.  Please check this website or consult with the relevant authorities if you are in doubt as to whether a specific permit or license is required.


Note 1

Transport documents must be submitted to Customs within 24 hours of the goods arriving at the border.

Note 2

Transport documents are the commercial documents that describe the contents of the craft or vehicle that transports the goods and that arrives at the border post.  These could be a manifest (in the case of air cargo), a transport notice, a load or packing list or a copy of the export declaration in the case of road vehicles.

Note 3

A declaration must be submitted within 15 days of the date of lodgement of the transport documents.

For goods clearing at the Thanaleng border post, traders are required to enter the declaration at the computer workstations provided at the Customs office.  A manually prepared declaration using Form ACDD is no longer acceptable.

Note 4

An Import License is issued by the Department of Import and Export of the Ministry of Industry and Commerce for those goods that are subject to licensing requirement. Click here to view the procedure for obtaining an Import License.

For certain categories of goods (e.g. livestock, certain agricultural products, pharmaceuticals, etc.) it will be necessary to submit the relevant permit or license issued by the competent authority.  Click here to view a list of the requirements applicable to these products.

Note 5

A trader whose declaration has been selected for 'green lane' treatment may proceed for clearance without inspection and, once clearance has been obtained, the goods are in free circulation within the country.

A trader whose declaration has been selected for 'blue lane' treatment may proceed for clearance without inspection similarly to 'green lane' but will be subjected to Customs control at a later stage.

A trader whose declaration has been selected for 'yellow lane' treatment will be subjected to a documentary inspection.  As a result of the inspection, if no irregularities were found, the trader may proceed with clearance.  If any irregularities were found the trader may be subjected to a physical inspection of the goods.

A trader whose declaration has been selected for 'red lane' treatment will be subjected to a physical inspection of the goods. If no irregularities were found, the trader may proceed with clearance.  If irregularities were found, Customs may require the trader to amend the declaration before being able to proceed with clearance.  

Note 6

If an irregularity is deemed to constitute a serious offence, in breach of the Customs Law and related regulations, Customs may decide to take the appropriate enforcement action.

Note 7

Currently payment of duties at 11 International border posts may be made at the bank office at the border post or in cash.  The bank will issue a receipt which the trader will present to Customs and Treasury before clearance is issued.

 

 

 

 

 

CategoryImport

The following form/s are used in this procedure
TitleDescriptionCreated DateUpdated DateIssued ByDownload
No results found.
This procedure applies to the following measure/s:
NameMeasure TypeAgencyDescriptionCommentsLegal DocumentValidity To
Consumption Tax PayableDuty/Tax PayableMinistry of FinanceConsumption Tax is payable on certain categories of goods imported into the country as well as locally produced as listed in the Tax Law (Except import vehicle tax which indicated in Instruction of the Minister of Finance on Vehicle Tax no. 4050)For the collection of state revenueTax Law (amended) No. 70/NA, dated 15 December 201531-12-9999
Service Charge for Certificate of Vehicle (CBU) Duty PaymentDuty/Tax PayableMinistry of FinanceService Charge for Certificate of Vehicle Duty Payment CBU (D9) of 3,000 Kip/sheetFor technical management and to support expenditure of state budgetEdict on Fees and Service Charges No. 003/PO (Article 1 - 64)31-12-9999
Service Charge for Detailed Customs Declaration Form (large form)Duty/Tax PayableMinistry of FinanceService Charge for Detailed Customs Declaration Form (large form) of 1,000 Kip/sheetFor technical management and to support expenditure of state budgetEdict on Fees and Service Charges No. 003/PO (Article 1 - 64)31-12-9999
Service Charge for Detailed Customs Declaration Form (annex)Duty/Tax PayableMinistry of FinanceService Charge for Detailed Customs Declaration Form (annex) of 500 Kip/sheetFor technical management and to support expenditure of state budgetEdict on Fees and Service Charges No. 003/PO (Article 1 - 64)31-12-9999
Customs Seal FeeDuty/Tax PayableMinistry of FinanceCustoms Seal fee of 4,000 Kip/metre, according to presidential decree 003/POL article 9 NTM focal point at Custom Dept said the seal is free now (no charge) because the seal metres are prepared by the customersNo fee because the metres are prepared by the customers.Edict on Fees and Service Charges No. 003/PO (Article 1 - 64)31-12-9999
Stamp Fee for Duty Paid (large)Duty/Tax PayableMinistry of FinanceStamp Fee for Duty Paid (large) of 600 Kip/eachFor technical management and to support expenditure of state budgetEdict on Fees and Service Charges No. 003/PO (Article 1 - 64)31-12-9999
Stamp Fee for Duty Paid (medium, small)Duty/Tax PayableMinistry of FinanceStamp Fee for Duty Paid (medium, small) of 500 Kip/eachFor technical management and to support expenditure of state budgetEdict on Fees and Service Charges No. 003/PO (Article 1 - 64)31-12-9999
Duty Free Stamp Fee for Alcohol and CigarettesDuty/Tax PayableMinistry of FinanceDuty Free Stamp Fee for Alcohol and Cigarettes of 1,500 Kip/eachFor technical management and to support expenditure of state budgetEdict on Fees and Service Charges No. 003/PO (Article 1 - 64)31-12-9999
Certificate of Duty Paid Fee for Vehicles (IKD)Duty/Tax PayableMinistry of FinanceCertificate of Duty Paid Fee for Vehicles produced and assembled IKD of 3,000 Kip/sheetFor technical management and to support expenditure of state budgetEdict on Fees and Service Charges No. 003/PO (Article 1 - 64)31-12-9999
Individual Customs Declaration Form FeeDuty/Tax PayableMinistry of FinanceIndividual Customs Declaration Form Fee (D44) of 3,000 Kip/sheetFor technical management and to support expenditure of state budgetEdict on Fees and Service Charges No. 003/PO (Article 1 - 64)31-12-9999