Commodity

Commodity Structure

Tariff Information

Tariff

#	Tariff/Fee Code	Group Description	Activity	Rate	Unit	Valid From	Valid To
1	Normal	Normal Tariff rates	Import	40	KG	2018-01-01	9999-01-01
2	MFN	Most Favorable Nations (WTO)	Import	15	KG	2018-01-01	9999-01-01
3	ATIGA	ASEAN Trade in Goods Agreement	Import	0	KG	2018-01-01	9999-01-01

Measures

#	Name	Type	Agency	Description	Law	Procedure	Valid To	Apply To
1	Consumption Tax Payable	Duty/Tax Payable	Ministry of Finance	Consumption Tax is applied on certain categories of goods imported, produced and serviced in Lao PDR as stipulated in Consumption Tax Law.	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	Customs Clearance for Imports (Asycuda)	9999-12-31	ALL
2	Labelling requirement - Tobacco Import	TBT	Ministry of Health	Imported tobacco shall be labelled as specified by Ministry of Health	Law on cigarette controlled No 09/NA, date 16 Nov 2021.		9999-12-31	ALL
3	Inspection requirement - Tobacco Import	Inspection Requirement	Ministry of Health	Imported tobacco shall be inspected by health officer at the border	Law on cigarette controlled No 09/NA, date 16 Nov 2021.	Procedure for Import of Food	9999-12-31	ALL

Standard

Procedures

#	Name	Description	Category	Agency	Measure	Form
1	Customs Clearance for Imports (Asycuda)	Procedure for import clearance via Asycuda.	Import	Ministry of Industry and Commerce	Value Added Tax payable on Imports Consumption Tax Payable Service Charge for Detailed Import Customs Declaration and Customs Release Form Service Charge of Customs Seal Service Charge - Customs Stamp Service Charge - Duty-Free Stamp Service Charge - Individual Customs Declaration Form Fee Service Charge - Import Customs Declaration via ASYCUDA Document Fee for International Transit Goods for petroleum trucks Document Fee for International Transit Goods for Chemical Truck Service Charge - Import and Export Inspection via Scanners Service Charge - Customs Declaration of Freight Truck for Imported Goods	ACDD (Customs Declaration)
2	Procedure for Import of Food	Procedure for importing all food products.	Import	Ministry of Industry and Commerce	Requirement to obtain an import permit - Food Certificate requirement from exporting country for imported food Composition of Ingredients in Iodized Salt Packaging requirements for Iodized Salt Labelling Requirement for Iodized Salt Storage Requirements for Iodized Salt service fees - export certificate of foods and drugs service fee - import license of foods service fee - import document scrutiny Labelling Requirement for Imported Food Export Inspection Requirement of food Substances contain in Drinking Water in Closed Container Charge fee - Registration Fee for Imported Food service fee - inspection of the export of foods Inspection requirement for exporting Drug Microbiological of Drinking Water in Closed Container Labelling Requirement for Drinking Water in Closed Container Packaging requirement for Drinking Water in Closed Container Hygiene for Drinking Water in Closed Container Storage and Transport requirement for Drinking Water in Closed Container Requirement to obtain export permit - Narcotic Drugs, Nerve Affecting Substances and Basic Chemical Substances Requirement for import of food through designated border point Substances added in Imported Food Storage requirement - Import Food Hygienic Requirement - Import Food Fumigation - Food Requirement to obtain import permit - Alcohol Beverage Certificate requirement issued by exporting country - Alcohol Beverage Inspection requirement - Import Alcohol Beverage Inspection requirement - Tobacco Import	Request for Food Import Permit Import Permit (Food)

Legal Documents

#	Title	Type	Issuing Agency	Responsible Agency	Issue Date
1	Law on Consumption Tax No 68/NA, date 19 June 2019	Law	Lao National Assembly	Ministry of Finance	2019-06-19
2	Guidelines on the implementation of the Tax Law, No.0394/MOF, date 04 February 2022	Instruction	Ministry of Finance	Ministry of Finance	2022-02-04
3	Law on cigarette controlled No 09/NA, date 16 Nov 2021.	Law	Lao National Assembly	Ministry of Health	2021-11-09

Forms

#	Title	Description	Issued By
1	Request for Food Import Permit	Request for Food Import Permit	Ministry of Health
2	Import Permit (Food)	Import Permit (Food)	Ministry of Health
3	ACDD (Customs Declaration)	Customs Declaration	Ministry of Finance