Commodity

Commodity Structure

Tariff Information

Tariff

#	Tariff/Fee Code	Group Description	Activity	Rate	Unit	Valid From	Valid To
1	Normal	Normal Tariff rates	Import	20	KG	2018-01-01	9999-01-01
2	MFN	Most Favorable Nations (WTO)	Import	20	KG	2018-01-01	9999-01-01
3	ATIGA	ASEAN Trade in Goods Agreement	Import	GE	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	Registration Requirement for the Export of Explosive Substances	Registration Requirement	Ministry of National Defence	Companies that wish to export explosive substances to be used for industry must be authorized by the department of Defense Industry, Ministry of National Defense	Decision of The Minister of National Defense on The Management of Industrial Explosive Materials No. 2450/MND	Import License for Explosives (National Defece)	9999-12-31	ALL
3	Transport and Storage Requirement - Explosives Material	TBT	Ministry of National Defence	Importer need to store the explosives material in accordance to the standards for warehouses for industrial explosive materials.	Decision of The Minister of National Defense on The Management of Industrial Explosive Materials No. 2450/MND	Import License for Explosives (National Defece)	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	Import License for Explosives (National Defece)	Import License for Explosive Substances and Equipment (MND)	Import	Ministry of Industry and Commerce	Requirement to obtain import license - Explosives Registration Requirement for the Export of Explosive Substances Transport and Storage Requirement - Explosives Material Registration Requirement for Importers of Explosive Substance	Import License for Explosives

Legal Documents

#	Title	Type	Issuing Agency	Responsible Agency	Issue Date
1	Decision of The Minister of National Defense on The Management of Industrial Explosive Materials No. 2450/MND	Decision	Ministry of National Defence	Ministry of National Defence	2010-08-05
2	Law on Consumption Tax No 68/NA, date 19 June 2019	Law	Lao National Assembly	Ministry of Finance	2019-06-19
3	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

Forms

#	Title	Description	Issued By
1	ACDD (Customs Declaration)	Customs Declaration	Ministry of Finance
2	Import License for Explosives	Import License for Explosives	Ministry of National Defence