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	NMB	2018-01-01	9999-01-01
2	MFN	Most Favorable Nations (WTO)	Import	0	NMB	2018-01-01	9999-01-01
3	ATIGA	ASEAN Trade in Goods Agreement	Import	0	NMB	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	service fee - import license of goods	Duty/Tax Payable	Ministry of Industry and Commerce	service fee for the import license of goods under control of DIMEX such as: Vehicle, Fuel, Gas, etc is 10.000 kip/set	The President of Lao PDR’s Decree on Fee and Service Charge, No. 002/POL, date 17 June 2021	Procedures to request for Import License of Vehicle for Distribution (updated 2022)	9999-12-31	ALL
3	Service Charge - Customs Declaration of Freight Truck for Imported Goods	Duty/Tax Payable	Ministry of Finance	Importers must pay service charge of freight truck for imported goods (form D53) for 150,000 KIP/set	The President of Lao PDR’s Decree on Fee and Service Charge, No. 002/POL, date 17 June 2021	Customs Clearance for Imports (Asycuda)	9999-12-31	ALL
4	Technical Certificate Requirement - Imports of Vehicles	Permit Requirement	Ministry of Public Works and Transport	Imported vehicles that are authorized for import and use in Lao PDR shall obtain the technical certification by Department of Transport, Ministry of Public Work and Transport.	Governmental Decree on the Management of Land Vehicles No. 470/GOL on 27 December 2019. Law on inland vehicles, No. 04/NA, date 16 November 2021		9999-12-31	ALL
5	Technical Import Permit Fee - Importing Vehicles	Duty/Tax Payable	Ministry of Public Works and Transport	Vehicle importers have to pay fee and service charge of technical import permit as following: Fee: 5,000 kip/set; Service charge: 15,000 kip/set	The President of Lao PDR’s Decree on Fee and Service Charge, No. 002/POL, date 17 June 2021		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	Procedures to request for Import License of Vehicle for Distribution (updated 2022)	Procedures to request for Import License of Vehicle for Distribution (DIMEX, MOIC)	Import	Ministry of Industry and Commerce	Requirement to obtain import license - Road Vehicles service fee - import license of goods	Request Letter Import License Application

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	Governmental Decree on the Management of Land Vehicles No. 470/GOL on 27 December 2019.	Decree	Government of Lao PDR	Ministry of Industry and Commerce	2019-12-27
3	The President of Lao PDR’s Decree on Fee and Service Charge, No. 002/POL, date 17 June 2021	Edict	Office of the President	Office of the President	2021-06-21
4	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
5	Law on inland vehicles, No. 04/NA, date 16 November 2021	Law	Lao National Assembly	Ministry of Public Works and Transport	2021-11-16

Forms

#	Title	Description	Issued By
1	Request Letter	This form is used to request for Import License at Department of Import and Export, Ministry of Industry and Commerce.	Ministry of Industry and Commerce
2	ACDD (Customs Declaration)	Customs Declaration	Ministry of Finance
3	Import License Application	Import License Application (Car, Petroleum, Fuel, Gas, Rough Diamond)	Ministry of Industry and Commerce