Tariff Information
Tariff
# | Tariff/Fee Code | Group Description | Activity | Rate | Unit | Valid From | Valid To |
---|---|---|---|---|---|---|---|
1 | Normal | Normal Tariff rates | Import | 10 | NMB | 2018-01-01 | 9999-01-01 |
2 | MFN | Most Favorable Nations (WTO) | Import | 10 | NMB | 2018-01-01 | 9999-01-01 |
3 | ATIGA | ASEAN Trade in Goods Agreement | Import | GE | NMB | 2018-01-01 | 9999-01-01 |
Measures
# | Name | Type | Agency | Description | Law | Procedure | Valid To | Apply To |
---|---|---|---|---|---|---|---|---|
1 | Requirement to obtain import license for bullets and weapons | Prohibited Goods | Ministry of National Defence | To import bullets and weapons of all kinds into Laos for the purpose of protecting leaders or training, related agencies must submit the request to the ministry of National Defense through the ministry of Foreign Affairs. | The Law on controlling weapons and explosives, No. 14/NA, date 07 July 2022. | Procedure for Import or Export of Prohibition Goods | 9999-12-31 | ALL |
2 | 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. | Customs Clearance for Imports (Asycuda) | 9999-12-31 | ALL | |
3 | 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 |
4 | 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 |
5 | 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. | 9999-12-31 | ALL | ||
6 | 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
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 |
6 | The Law on controlling weapons and explosives, No. 14/NA, date 07 July 2022. | Law | Lao National Assembly | Lao National Assembly | 2022-07-07 |
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 |