(Unofficial translation)
People’s Democratic Republic
Peace Independence Democracy Unity Prosperity
..................
Ministry of Finance Ref no.1587/MOF
Vientiane Capital, dated 26 May 2016
Notification
To: Customs Department, Provincial and Vientiane Capital Finance Office
throughout the country.
Subject: The Management of Export-Import of Goods through local, and traditional border
checkpoint.
- Pursuant to the Customs Law No. 04/NA, dated 20 December 2011, and Customs Law (amended some articles)No. 57/NA, dated 24 December 2014
- Pursuant to the Prime Minister’s decree No. 80/PM, dated 28 February 2007 on organization and function of the Ministry of Finance.
It is to ensure effectiveness of the state’s revenue collection and to strengthen capacity of the districts fallen under Sam Sang [decentralization]in creating their budgets. [Also] it is to implement provisions under Article 8 of Customs Law on customs control aiming to enhance the management and control of effective duties’and other obligations’ collection in the local and traditional customs checkpoints. It is to ensure that the centralized management based on vertical line of the finance sector is uniformity particularly in terms of technical management nationwide. It is to avoid gaps in the management of revenue collection and increase effectiveness as well as create conditions for the local authorities to manage in accordance with the laws and regulations.
Deputy Prime Minister, Minister of Finance issues a notification as the followings:
1. Local and traditional border checkpoints are the checkpoints that allow Lao citizens and citizens of countries sharing border with nearby provinces of Lao PDR to enter-exist according to official agreements of both parties as stated in Article 4 of the law on Entry-Exist and Control foreigners in Lao PDR No. 59/NA, dated 26 December 2014. That is viewed as the border trade and it is to create conditions for people to exchange goods among villages or districts located nearby those border checkpoints.
2. Central and local authorities are not allowed to determine import-exports volumes, import-export values or collect [fees] inconsistent with the laws and regulations.
3. Every revenue, taxes - duties, fees and services charge collection shall comply with laws, regulations, and shall be transferred into the state budget accurately, completely and promptly. As for the balance of the center’s and locals’ income of the finance sectorforSam Sangit shall follow the instruction of the Ministry of Finance No. 2202/MOF, dated 16 August 2012 on theSam Sang pilot project of the financial sector.
4. The export of goods,[and] stuff are allowed only for agricultural products produced by farmers, handicraft, and finished products processed from domestic factories.
5. The import of goods, [and] stuff are allowed only for daily household products, consumer goods, and others that are necessary for household’s use which has the noncommercial characteristic.
6. All export-import of goods,[and] stuff listed as controlled goods stated in Article 30 of the Customs Law No. 04/NA, dated 20 December 2011 shall be permitted by concerned authorities prior to submit documents for customs declaration and administer the collection of tax-duties and other obligations according to the laws and regulations.
7. The export-import of goods, [and] stuff through local and traditional border checkpoints other than those being described in point 4, 5 of this notification if necessary the Ministry of Finance will issue a specific notification.
8. Customs Department is assigned to issue a guidance on technical details, monitor, inspect,and report the implementation in each period.
All taxes-duties, fees, and services charge collection at the local and traditional border checkpoints that are inconsistent with the laws and regulations shall be canceled.
Therefore, this notification is issued for strict and effective implementation.
Deputy Prime Minister
Minister of Finance
(Seal and signature)
SomedyDoungdy
CC: - Prime Minister Office 01 (as for report)
- Ministry of Industry and Commerce 01 (as for report)
- Head of Provinces, Vientiane Capital 01 (as for report)
- Copy 01
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