| Name | Consumption Tax Payable |
|---|---|
| Description | Consumption Tax is applied on certain categories of goods imported, produced and serviced in Lao PDR as stipulated in Consumption Tax Law. |
| Comments | For the collection of state revenue |
| Validity From | 2019-07-30 |
| Validity To | 9999-12-31 |
| Reference | Article 15 of Law no. 68/NA, and Paragraph 8 of Instruction no. 0394/MOF |
| Technical Code | |
| Measure Type | Duty/Tax Payable |
| Agency | Ministry of Finance |
| Legal Document | - Law on Consumption Tax No 68/NA, date 19 June 2019 - Guidelines on the implementation of the Tax Law, No.0394/MOF, date 04 February 2022 |
| Is Standard | No |
| UN Code | F71 |
| Measure Class | Good |
| Created Datetime | 2014-05-04 10:02:11 |
| Updated Datetime | 2023-07-18 08:54:26 |
Procedures
| # | Procedure Name | Description | Category | View Detail |
|---|---|---|---|---|
| 1 | Customs Clearance for Imports (Asycuda) | Procedure for import clearance via Asycuda. | Import |
Forms
| # | Title | Description | Issued By | File |
|---|---|---|---|---|
| 1 | ACDD (Customs Declaration) | Customs Declaration | Ministry of Finance |
Commodity/s
| # | HS Code | Description |
|---|---|---|
| 1 | 2202109000 | - - Other |
| 2 | 2204100000 | - Sparkling wine |
| 3 | 2204211400 | - - - - Of an alcoholic strength by volume exceeding 23 % vol. |
| 4 | 2206001000 | - Cider or perry |
| 5 | 2206002000 | - Saké |
| 6 | 2206009100 | - - Other rice wine (including medicated rice wine) |
| 7 | 2206009900 | - - Other |
| 8 | 2207100000 | - Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol. or higher |
| 9 | 2207201100 | - - - Ethyl alcohol of an alcoholic strength by volume exceeding 99 % vol. |
| 10 | 2207201900 | - - - Other |
| 11 | 2207209000 | - - Other |
| 12 | 2208205000 | - - Brandy |
| 13 | 2208209000 | - - Other |
| 14 | 2208400000 | - Rum and other spirits obtained by distilling fermented sugar-cane products |
| 15 | 2208500000 | - Gin and Geneva |
| 16 | 2208600000 | - Vodka |
| 17 | 2208903000 | - - Other samsu of an alcoholic strength by volume not exceeding 40 % vol. |
| 18 | 2208904000 | - - Other samsu of an alcoholic strength by volume exceeding 40 % vol. |
| 19 | 2208905000 | - - Arrack or pineapple spirit of an alcoholic strength by volume not exceeding 40 % vol. |
| 20 | 2208906000 | - - Arrack or pineapple spirit of an alcoholic strength by volume exceeding 40 % vol. |
| 21 | 2208907000 | - - Bitters and similar beverages of an alcoholic strength not exceeding 57 % vol. |
| 22 | 2208908000 | - - Bitters and similar beverages of an alcoholic strength exceeding 57 % vol. |
| 23 | 2401101000 | - - Virginia type, flue-cured |
| 24 | 2401102000 | - - Virginia type, other than flue-cured |
| 25 | 2401104000 | - - Burley type |
| 26 | 2401105000 | - - Other, flue-cured |
| 27 | 2401109000 | - - Other |
| 28 | 2401201000 | - - Virginia type, flue-cured |
| 29 | 2401202000 | - - Virginia type, other than flue-cured |
| 30 | 2401203000 | - - Oriental type |
| 31 | 2401204000 | - - Burley type |
| 32 | 2401205000 | - - Other, flue-cured |
| 33 | 2401209000 | - - Other |
| 34 | 2401301000 | - - Tobacco stems |
| 35 | 2402100000 | - Cigars, cheroots and cigarillos, containing tobacco |
| 36 | 2402201000 | - - Beedies |
| 37 | 2402202000 | - - Clove cigarettes |
| 38 | 2402209000 | - - Other |
| 39 | 2402901000 | - - Cigars, cheroots and cigarillos of tobacco substitutes |
| 40 | 2402902000 | - - Cigarettes of tobacco substitutes |
| 41 | 2403191100 | - - - - Ang Hoon |
| 42 | 2403191900 | - - - - Other |
| 43 | 2403192000 | - - - Other manufactured tobacco for the manufacture of cigarettes |
| 44 | 2403911000 | - - - Packed for retail sale |
| 45 | 2403919000 | - - - Other |
| 46 | 2403991000 | - - - Tobacco extracts and essences |
| 47 | 2403993000 | - - - Manufactured tobacco substitutes |
| 48 | 2403994000 | - - - Snuff, whether or not dry |
| 49 | 2403995000 | - - - Chewing and sucking tobacco |
| 50 | 2403999000 | - - - Other |
| 51 | 2710121100 | - - - - Of RON 97 and above |
| 52 | 2710197100 | - - - - Automotive diesel fuel |
| 53 | 2711110000 | - - Natural gas |
| 54 | 2711120000 | - - Propane |
| 55 | 2711130000 | - - Butanes |
| 56 | 2711211000 | - - - Of a kind used as a motor fuel |
| 57 | 3303000000 | Perfumes and toilet waters. |
| 58 | 3304100000 | - Lip make-up preparations |
| 59 | 3304200000 | - Eye make-up preparations |
| 60 | 3304300000 | - Manicure or pedicure preparations |
| 61 | 3305101000 | - - Having anti-fungal properties |
| 62 | 3305109000 | - - Other |
| 63 | 3305200000 | - Preparations for permanent waving or straightening |
| 64 | 3305300000 | - Hair lacquers |
| 65 | 3604100000 | - Fireworks |
| 66 | 8702101000 | - - - Motor cars (including stretch limousines but not including coaches, buses, minibuses or vans) |
| 67 | 8702106000 | - - - Motor cars (including stretch limousines but not including coaches, buses, minibuses or vans) |
| 68 | 8703235200 | - - - - Hearses |
| 69 | 8703235300 | - - - - Prison vans |
| 70 | 8703236200 | - - - - - Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc |
| 71 | 8703236300 | - - - - - Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc |
| 72 | 8703236400 | - - - - - Of a cylinder capacity exceeding 2,500 cc |
| 73 | 8703237200 | - - - - - Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc |
| 74 | 8703237300 | - - - - - Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc |
| 75 | 8703237400 | - - - - - Of a cylinder capacity exceeding 2,500 cc |
| 76 | 8703901200 | - - - All-Terrain Vehicles (ATV) |
| 77 | 8703901300 | - - - Ambulances |
| 78 | 8704101400 | - - - g.v.w. exceeding 5 t but not exceeding 10 t |
| 79 | 8704101600 | - - - g.v.w. exceeding 20 t but not exceeding 24 t |
| 80 | 8704101700 | - - - g.v.w. exceeding 24 t but not exceeding 45 t |
| 81 | 8704101800 | - - - g.v.w. exceeding 45 t |
| 82 | 8704211100 | - - - - Refrigerated lorries (trucks) |
| 83 | 8704212200 | - - - - Refuse/garbage collection vehicles having a refuse compressing device |
| 84 | 8704212300 | - - - - Tanker vehicles; bulk-cement lorries (trucks) |
| 85 | 8704212400 | - - - - Armoured cargo vehicles for transporting valuables |
| 86 | 8708101000 | - - For vehicles of heading 87.01 |
| 87 | 8708109000 | - - Other |
| 88 | 8708401100 | - - - For vehicles of heading 87.03 |
| 89 | 8708401300 | - - - For vehicles of heading 87.04 or 87.05 |
| 90 | 8708401400 | - - - For vehicles of heading 87.01 |
| 91 | 8708402500 | - - - For vehicles of heading 87.01 |
| 92 | 8708402700 | - - - For vehicles of heading 87.04 or 87.05 |
| 93 | 8708501100 | - - - For vehicles of heading 87.03 |
| 94 | 8708501300 | - - - For vehicles of heading 87.04 or 87.05 |
| 95 | 8708509100 | - - - For vehicles of heading 87.01 :- - - - Crown wheels and pinions |
| 96 | 8708701500 | - - - For vehicles of heading 87.01 |
| 97 | 8708701600 | - - - For vehicles of heading 87.03 |
| 98 | 8708701700 | - - - For vehicles of heading 87.02 or 87.04 :- - - - For vehicles of subheading 8704.10 |
| 99 | 8708911500 | - - - - For vehicles of heading 87.01 |
| 100 | 8708911700 | - - - - For vehicles of heading 87.02 or 87.04 :- - - - - For vehicles of subheading 8704.10 |
| 101 | 8708921000 | - - - For vehicles of heading 87.01 |
| 102 | 8708935000 | - - - For vehicles of heading 87.01 |
| 103 | 8708937000 | - - - For vehicles of heading 87.04 or 87.05 |
| 104 | 8709110000 | - - Electrical |
| 105 | 8709900000 | - Parts |
| 106 | 8710000000 | Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles. |
| 107 | 8711101200 | - - - Mopeds or motorised bicycles |
| 108 | 8711109200 | - - - Mopeds or motorised bicycles |
| 109 | 9403100000 | - Metal furniture of a kind used in offices |
| 110 | 9403300000 | - Wooden furniture of a kind used in offices |
| 111 | 9403400000 | - Wooden furniture of a kind used in the kitchen |
| 112 | 9404100000 | - Mattress supports |
| 113 | 9504202000 | - - Tables for billiards of all kinds |
| 114 | 9504203000 | - - Billiard chalks |
| 115 | 9504209000 | - - Other |
| 116 | 9504400000 | - Playing cards |
| 117 | 9504909200 | - - - Tables designed for games :- - - - Of wood or of plastics |
Step-by-Step Guide
| # | Process name | Process short name | Activity |
|---|
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