The most well-known non-reciprocal preference is the Generalized System of Preferences (GSP) whereby developed countries exempt or reduce tariffs for imports from developing and least developed countries. Laos is a beneficiary of GSP preference from 38 countries, namely Australia, Canada, European Union (EU 28), Japan, New Zealand, Norway, Russia, Switzerland and Turkey. Given that Belarus and Kazakhstan joins a customs union with Russia, they are also counted as GSP granting countries. At present, Laos has not yet benefited from GSP from the United States which the Ministry of Industry and Commerce is working on necessary steps to obtain such preference.
The document required for GSP preferential treatment is the certificate of origin Form A.
In addition, Laos is also benefiting from trade preference of a number developing countries or economies as follows:
India grants Duty Free Tariff Preference (DFTP) for exports from LDCs which covers 4,898 tariff lines, or 94% of all its goods.
The document required for this preferential treatment is the certificate of origin Form DFTP.
Laos is granted duty free preference from the PR of China under the China Special and Preferential Tariff Treatment (SPT) for Cambodia, Laos and Myanmar (CLM countries) which covers 459 tariff lines.
The document required for preferential treatment is the certificate of origin Form SPT.
Laos has duty free quota free access into the Republic of Korea under the Korea Preferential Tariff for Least Developed Countries, covering 85% of its total tariff lines.
The document required is the certificate of origin Form CO Korea.
Chinese Taipei grants trade preference in the form of duty free and quota free access to Laos as a least developed country for 125 tariff lines.
The document required for preferential treatment is simply the certificate of origin Form CO White.
 Member states of the EU are Austria (1995), Belgium (1952), Bulgaria (2007), Croatia (2013), Cyprus (2004), Czech Republic (2004), Denmark (1973), Estonia (2004), Finland (1995), France (1952), Germany (1952), Greece (1981), Hungary (2004), Ireland (1973), Italy (1952), Latvia (2004), Lithuania (2004), Luxembourg (1952), Malta (2004), Netherlands (1952), Poland (2004), Portugal (1986), Romania (2007), Slovakia (2004), Slovenia (2004), Spain (1986), Sweden (1995), and United Kingdom (1973). In parentheses are year of membership.