Commodity

Commodity Structure

Tariff Information

Tariff

#	Tariff/Fee Code	Group Description	Activity	Rate	Unit	Valid From	Valid To
1	Normal	Normal Tariff rates	Import	30	Pc	2018-01-01	9999-01-01
2	MFN	Most Favorable Nations (WTO)	Import	25	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	service Fees for the import of equipment and gambling machines (all types)	Duty/Tax Payable	Ministry of Information, Culture and Tourism	Fee for importing equipment and gambling machines used at casino is: - cards, equipment, parts served the operation of gaming, casino: 2,000,000 kip/time - Slot games: 500,000 kip/time - Rolax games: 1,000,000 kip/time	The President of Lao PDR’s Decree on Fee and Service Charge, No. 002/POL, date 17 June 2021	Measures that do not have or require a specific Procedure - please refer to the Notes section of this document for the reasons why.	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	Measures that do not have or require a specific Procedure - please refer to the Notes section of this document for the reasons why.	The Lao Trade Portal does not have a formal or prescribed Procedure for this Measure. The reasons for the lack of a formal Procedure for this Measure are detailed in the Notes section of this document.	General	Ministry of Industry and Commerce	Requirement to import and export through designated checkpoint for Small Export Business Import Inspection Requirement of food Requirement to mix colors in imported fuel for project use Requirement to deliver fuel imported for project use to designated warehouse Requirement to inspect imported goods that infringe Intellectual Property Rights at border check points Environmental Tax Payable service Fees for the import of equipment and gambling machines (all types) Food Processing and production requirement Import permit fee for Media Products Application of Rules of Orgin Labelling Requirement for Exported Food Labelling Requirement - Dangerous substances and chemicals Storage and transport requirement - Dangerous substances and chemicals Requirement to register for export - Fertilizer Requirement to obtain import permit - Foreign Cultural Product Requirement to obtain import permit - games Requirement to obtain import permit - Media Publication Products Transport and storage requirement - Alcohol Beverage Requirement to obtain an import permit : Advertisement signboard Requirement to register company to import Gas Labeling requirement - Imported Products Requirement to obtain an export permit : Advertisement signboard

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	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
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