Commodity

Commodity Structure

Tariff Information

Tariff

#	Tariff/Fee Code	Group Description	Activity	Rate	Unit	Valid From	Valid To
1	Normal	Normal Tariff rates	Import	10	Pc	2018-01-01	9999-01-01
2	MFN	Most Favorable Nations (WTO)	Import	10	Pc	2018-01-01	9999-01-01
3	ATIGA	ASEAN Trade in Goods Agreement	Import	0	Pc	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	Requirement to obtain certificate of exporting country - Vehicle parts for assembling in factory	TBT	Ministry of Public Works and Transport	Vehicle accessories to be imported for assembling in factories in Lao PDR in form of CKD, IKD, SKD shall have the technical certificate issued by exporting country	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

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)

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	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
4	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	ACDD (Customs Declaration)	Customs Declaration	Ministry of Finance