People’s Democratic Republic
Peace Independence Democracy Unity Prosperity
Ministry of Finance
Customs Department Ref No.06540/CD
Vientiane Capital, dated 6 June 2016
To: - Divisions in Customs Department
- Border checkpoints
- Provincial, Vientiane Capital Inspection Sectors
Subject: The Implementation of Excise Tax according to Tax Law (Amended), No. 70/NA, dated 15 December 2015.
- Pursuant to the Customs Law No. 04/NA, dated December 20, 2011-, and Custom Law, No 57/NA, dated 24 December 2014.
- Pursuant to the Tax Law (Amended) No 70/NA, dated 15 December 2015; Law Endorsement Announcementof the Deputy Prime Minister, Minister of Finance No. 1530 / MOF, dated December 15, 2015.
To ensure uniform implementation of the excise consumption tax throughout the country based on the tax law revision, the Custom Department issues notification as below:
- List of 19 goods that are subjected to excise tax ranging from 3% to 90%must strictly follow the Article 20 of the Tax Law revision No. 70/ NA, dated December 15, 2015.
- The total goods that are subjected to excise tax had been issued 985 commodity codes in electronic custom declaration system (ASYCUDA).
- List of excise tax goods for 68 commodity codes: such as beverages, crystal jewelry, carpet, furniture and others that allow self-declaration by traders by filling information in the ASYCUDA system, since 01 commodity code of these goods defined in ASEAN Harmonized Tariff Nomenclature (AHTN) consists of several excise tax. (Attached table for details).
- Assign divisions in Custom Department, border checkpoints and provincial/Vientiane Capital inspection sectors to disseminate, explain this notification to private sectors to ensure their acknowledgement, consistent understanding and uniform implementation.
- Any difficulties occurs in the implementation should be reported to Custom Department (Customs Procedures and Formality Division) to examine and find applicable solutions in accordance with law and regulations.
Therefore, this must be informed and strictly implemented.
Acting Director of Customs Department
(seal and signature)
Mr. Bounpaseuth Sikounlabouth
Attached:
- Deputy Prime Minister, Minister of Finance 1 set ‘‘For report’’
- Deputy Minister of Finance, 1 set ‘‘For report’’
- Tax Department 1 set ” inform”
- Permanent Secretariat Office of MOIC 1 set ” inform”
- Chamber of Industry and Commerce 1 set ” inform and disseminate”
- Keep copy 1 set.
(Unofficial translation)
People’s Democratic Republic
Peace Independence Democracy Unity Prosperity
Customs Department
Customs Procedures and Formality Division Ref no.01992/CPFD
Vientiane Capital, dated 6 June 2016
Table of consumption tax rate for imported goods according to Article 20 on revised tax law No 70/NAF, dated 15 December 2015
|
No |
General goods needed to pay for consumption tax
|
Comparing rate in percentage (%) |
HS code/sub HS code |
Able to be verified in AYSCUDA system |
Unable to be verified in ASYCUDA system |
Remarks |
|||||
|
Year 2016-2017 |
Year 2016-2019 |
After 2020 forward |
|||||||||
|
1 |
Petroleum: |
|
|
|
|
|
|
|
|||
|
|
- Special bensin |
35 |
39 |
39 |
2710.12.11.00 / 2710.12.12.00 |
ü |
|
|
|||
|
|
- Bensin |
30 |
34 |
34 |
2710.12.13.00 / 2710.12.14.00 |
ü |
|
|
|||
|
|
- Diesel |
20 |
24 |
24 |
2710.19.71.00 / 2710.19.72.00 / 2710.19.72.79 |
ü |
|
|
|||
|
|
- Gasoline |
10 |
14 |
14 |
2710.12.20.00 / 2710.19.81.00 / 22710.19.82.00 |
ü |
|
|
|||
|
|
- Formula oil, hydrolis oil, lubricants |
5 |
9 |
9 |
2709.00.20.00 / 2710,19.41.00 – 2710.19.60.00 |
ü |
|
|
|||
|
2 |
Gas for vehicle |
10 |
10 |
10 |
2711.21.10.00 |
ü |
|
|
|||
|
|
|
|
|
|
|
|
|
|
|||
|
3 |
Alcohol or alcoholic beverages |
|
|
|
|
|
|
Some code including 2 VAT example: Code 2204.21.13 (Wine alcohol excess 15% not exist 23%) |
|||
|
|
- Alcohol or alcoholic beverages 20 CC up |
30 |
50 |
70 |
22.04 - 22.08 |
ü |
ü |
||||
|
|
- Alcohol wine or alcoholic beverages below 20 CC |
25 |
45 |
60 |
22.04 - 22.08 |
ü |
ü |
||||
|
4 |
Beer |
50 |
50 |
50 |
2203.00.10.00 / 2203.00.90.00 |
ü |
|
|
|||
|
|
|
|
|
|
|
|
|
|
|||
|
5 |
Beverages |
|
|
|
|
|
|
22.01 Except 2201.90.90 water (VAT 0%); 2202, 90.90 include energy drink (VAT 10%) and finished drinks (VAT 5%) |
|||
|
|
- Sodas, mineral water, fruit juices, coffee and similar drink coffee |
5 |
5 |
5 |
20.09; 22.01 - 22.02 |
ü |
|
||||
|
|
- Energy drink |
10 |
10 |
10 |
2202.90.90.00 |
|
ü |
||||
|
|
|
|
|
|
|
|
|
|
|||
|
6 |
Tobacco: |
|
|
|
|
|
|
|
|||
|
|
- Cigars |
30 |
45 |
60 |
2202.90.10.00 |
ü |
|
|
|||
|
|
- Fill a cigarette or a pack |
30 |
45 |
60 |
2402.20.10 - 2402.20.90 |
ü |
|
|
|||
|
|
- Finished Tobacco |
15 |
25 |
35 |
2403.11 - 2403.19 |
ü |
|
|
|||
|
|
- other tobacco |
30 |
45 |
60 |
24.01 - 24.03 |
ü |
|
|
|||
|
|
|||||||||||
|
No |
General goods needed to pay for consumption tax
|
Comparing rate in percentage (%) |
HS code/sub HS code |
Able to be verified in AYSCUDA system |
Unable to be verified in ASYCUDA system |
Remarks |
|||||
|
Year 2016-2017 |
Year 2016-2019 |
From 2020 |
|||||||||
|
7 |
Appliances or jewelry as a Cristal |
20 |
20 |
20 |
70.13.71 71 |
ü |
ü |
- some item is mention in HS Code example: glassware (70.13) - some goods items eg: decoration goods cannot identify actual code because it is combine with other decoration goods |
|||
|
8 |
Carpets and other textile floor coverings, knotted, whether or not made up which has price 1 million kip up |
15 |
15 |
15 |
57.01 – 57.05 |
|
ü |
Cannot set certain specific code because it is depend on goods price |
|||
|
9 |
Furniture suit (sofa) value from 10 million KIP up |
15 |
15 |
15 |
94.01 |
|
ü |
Cannot set certain specific code because it is depend on goods price |
|||
|
10 |
Perfume and male up equipment and serve beauty |
20 |
20 |
20 |
33.03 - 33.04 |
ü |
ü |
3304.91.00 include powder baby care (VAT 0%) and make up powder (VAT 20%) |
|||
|
11 |
Video game consoles and machines, articles for funfair, table or parlour games, including pintables, billiards, special tables for casino games and automatic bowling alley equipment. |
90 |
90 |
90 |
9504.40.00.00 |
ü |
|
|
|||
|
12 |
Fireworks, signaling flares, rain rockets, fog signals and other pyrotechnic articles. |
80 |
80 |
80 |
36.04 |
ü |
|
|
|||
|
13 |
Vehicle |
|
|
|
|
|
|
|
|||
|
|
1, Motorcycle |
|
|
|
87.11 |
|
|
|
|||
|
|
1,1 Motorcycle use oil energy: |
|
|
|
|
|
|
|
|||
|
|
110 CC below |
20 |
20 |
20 |
8711.10 - 8711.20 |
ü |
|
|
|||
|
|
from 111 to 150 CC |
30 |
30 |
30 |
8711.20 |
ü |
|
|
|||
|
|
from 151 to 250 CC |
40 |
40 |
40 |
8711.20 |
ü |
|
|
|||
|
|
from 251 to 500 CC |
60 |
60 |
60 |
8711.30 |
ü |
|
|
|||
|
|
from 501 CC up |
80 |
80 |
80 |
8711.40 - 8711.50 |
ü |
|
|
|||
|
|
1,2 Motorcycle with reciprocating internal combustion piston engine |
5 |
5 |
5 |
8711.10 - 8711.90 |
ü |
|
|
|||
|
|
1,3 vehicle part and other equipment for motorcycle |
5 |
5 |
5 |
3919.90.90; 40.11-40.13; 40.16;73.20; 84.07; 84.08;8509; 85.12; 85.39; 87.14;... |
ü |
ü |
Still has other code |
|||
|
|
2, Transport truck: |
|
|
|
|
|
|
|
|||
|
|
2,1 Small vehicles that use clean energy: car, jeep, van and pickup |
|
|
|
|
|
|
|
|||
|
No |
General goods needed to pay for consumption tax
|
Comparing rate in percentage (%) |
HS code/sub HS code |
Able to be verified in AYSCUDA system |
Unable to be verified in ASYCUDA system |
Remarks |
|||||
|
Year 2016-2017 |
Year 2016-2019 |
From 2020 |
|||||||||
|
|
below 1000 CC |
25 |
25 |
25 |
8703.21; 8703.31 |
ü |
|
|
|||
|
|
from 1,001 to 1,600 CC |
30 |
30 |
30 |
8703.22; 8703.23; 8703.31; 8703.32 |
ü |
|
|
|||
|
|
from 1,601 to 2,000 CC |
35 |
35 |
35 |
8703.23; 8703.32 |
ü |
|
|
|||
|
|
From 2,001 to 2,500 CC |
40 |
40 |
40 |
8703.23; 8703.32 |
ü |
|
|
|||
|
|
From 2,501 to 3,000 CC |
45 |
45 |
45 |
8703.23; 8703.33 |
ü |
|
|
|||
|
|
From 3,001 to 4,000 CC |
70 |
70 |
70 |
8703.24; 8703.33 |
ü |
|
|
|||
|
|
From 4,001 to 5,000 CC |
80 |
80 |
80 |
8703.24;8703.33 |
ü |
|
|
|||
|
|
5,001 CC up |
90 |
90 |
90 |
8703.24; 8703.33 |
ü |
|
|
|||
|
|
|
|
|
|
|
|
|
|
|||
|
|
2.2 Small vehicles that use clean energy: car, jeep, van and pickup |
10 |
10 |
10 |
87.02 / 87.04 |
ü |
|
|
|||
|
|
2.3 Small Truck (two doors van) Specific length of more than fifty percent (50%) of length center front wheel to the wheel |
|
|
|
87.02 / 87.04 |
ü |
|
|
|||
|
|
- use oil engine |
10 |
10 |
10 |
87.02 / 87.04 |
ü |
|
|
|||
|
|
- use clean energy |
5 |
5 |
5 |
87.,02 / 87.04 |
ü |
|
|
|||
|
|
|
|
|
|
|
|
|
|
|||
|
|
2.4 Transport Truck medium size |
|
|
|
|
|
|
|
|||
|
|
- use oil engine |
8 |
8 |
8 |
87.02 / 87.04 |
ü |
|
|
|||
|
|
- use clean energy |
5 |
5 |
5 |
87.02 / 87.04 |
ü |
|
|
|||
|
|
2.4 Transport Truck big size |
|
|
|
|
|
|
|
|||
|
|
- use oil engine |
8 |
8 |
8 |
87.02 / 87.04 |
ü |
|
|
|||
|
|
- use clean energy |
5 |
5 |
5 |
87.02 / 87.04 |
ü |
|
|
|||
|
|
3. Components and spare parts of all size truck |
5 |
5 |
5 |
3919.90.90; 40.11-40.13; 40.16; 73.20; 84.07;84.08; 8509; 85.12; 85.39; 87.08; ... |
ü |
ü |
Still has other code |
|||
|
14 |
Vehicle part for decoration |
20 |
20 |
20 |
|
|
ü |
Cannot separate because most of them are the same code as vehicle part |
|||
|
15 |
Yachts and other vessels for pleasure or sports; rowing boats and canoes. |
20 |
20 |
20 |
89.03 |
ü |
|
|
|||
|
16 |
Telephone sets, including telephones for cellular networks or for other wireless networks; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless networks |
20 |
20 |
20 |
8517.11 - 8517.18; 85.18 - 8521; 85.28; 8529.10.21 - 8529.10.29; 90.06; 92.01 - 92.09 |
ü |
|
|
|||
|
No |
General goods for paying tax consumption
|
Comparing rate estimate at % |
HS code/sub HS code |
Use AYSCUDA Code |
No be able use ASYCUDA Code |
Remarks |
|||||
|
Year 2016-2017 |
Year 2016-2019 |
From 2020 |
|||||||||
|
|
|
|
|
|
|
|
|
|
|||
|
17 |
Electricity: Air conditioning machines, washing machines, vacuum cleaners, refrigerators, freezers |
20 |
20 |
20 |
84.15; 84.18; 84.50; 85.08 |
ü |
|
|
|||
|
18 |
Snooker table ( Billiard table), bowling equipment, football game table |
30 |
30 |
30 |
9504.20.20-9504.20.90; 9504.90.10; 9504.90.94 - 9504.90.99 |
ü |
|
|
|||
|
19 |
All type of game machine |
35 |
35 |
35 |
9504.30.10-9504.30.90; 9504.50.00; 9504.90.31 - 9504.90.39; 9504.90.92 -9504.90.99 |
ü |
|
|
|||
Head of Customs Procedures and Formality Division
(Seal and signature)
Vongkhamheng VONGTHACHACK
PDF
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