In order to guarantee rights, justice, and interests of state and of customs declarers for the effective implementation on the customs appeal in accordance with laws and regulations, uniformity throughout the country and in consistent with international agreements that Lao PDR is a party to, Ministry of Finance had issue an Instruction on the Appeal and Settling Appeal No. 1639/MoF, dated 31 May 2016.
The instruction defines principle, rules, procedures, and process for the appeal and settling appeal. Customs declarers who consider the customs’ decision on customs value, code, and origin of goods is injustice can submit the appeal form together with evidence and relevant documents to the committee to proceed on the appeal procedures as specified in Article 68 of Customs Law No.04/NA dated 20 December 2011.
After receiving the appeal, the committee will consider it with relevant documents in order to issue a decision according to relevant laws and regulations.
The Instruction became effective since 31 May 2016.
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